DEPUTY COMMISSIONER OF INCOME TAX -23(1) , MUMBAI vs. KALPSARU DIAMONDS, MUMBAI

In the result, the grounds raised by the assessee as well as In the result, the grounds raised by the assessee as well as Revenue are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Years: 2012-13 Kalpsaru Diamonds, Acit 23(2), Jw 8040/250, Bharat Diamond Piramal Chambers, Vs. Bourse, Bkc, Bandra East, Mumbai-400013. Mumbai-400051. Pan No. Aaafk 6960 H Appellant Respondent Assessment Years: 2012-13 Dy. Cit-23(1), Kalpsaru Diamonds, Room No. 511, Fifth Floor, Jw 8040/250, Bharat Diamond Piramal Chambers, Parel, Vs. Bourse, Bkc, Bandra East, Lalbaugh-400012. Mumbai-400051. Pan No. Aaafk 6960 H Appellant Respondent

section 147 of the Act, but recorded his own satisfaction after applying his mind and analyzi his mind and analyzing the facts came to his knowledge. 7.16 At this juncture, it may not be out of place to highlight the At this juncture, it may not be out of place to highlight the At this juncture