WIND WORLD INDIA LTD.,MUMBAI vs. DCIT CENTRAL CIRCLE-3(1), MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

1. On the facts and the circumstances of the appellant's case and in law the Ld. CIT(A) erred in confirming the AO's action of passing the assessment order by invoking the provisions of section 144 despite the fact that all the relevant details were filed by the appellant during the course of assessment proceedings

WIND WORLD INDIA LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 3 (1), MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

1. On the facts and the circumstances of the appellant's case and in law the Ld. CIT(A) erred in confirming the AO's action of passing the assessment order by invoking the provisions of section 144 despite the fact that all the relevant details were filed by the appellant during the course of assessment proceedings

DCIT - CC 3(1), MUMBAI vs. WIND WORLD INDIA LTD., MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

1. On the facts and the circumstances of the appellant's case and in law the Ld. CIT(A) erred in confirming the AO's action of passing the assessment order by invoking the provisions of section 144 despite the fact that all the relevant details were filed by the appellant during the course of assessment proceedings

WIND WORLD INDIA LIMITEAD,MUMBAI vs. DCIT CENTRAL CIRCLE-3(1), MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

1. On the facts and the circumstances of the appellant's case and in law the Ld. CIT(A) erred in confirming the AO's action of passing the assessment order by invoking the provisions of section 144 despite the fact that all the relevant details were filed by the appellant during the course of assessment proceedings

DCIT CENTRAL CIRCLE-3(1), MUMBAI vs. WIND WORLD INDIA LTD., MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

1. On the facts and the circumstances of the appellant's case and in law the Ld. CIT(A) erred in confirming the AO's action of passing the assessment order by invoking the provisions of section 144 despite the fact that all the relevant details were filed by the appellant during the course of assessment proceedings

WIND WORLD INDIA LIMITEAD,MUMBAI vs. DCIT CENTRAL CIRCLE-3(1), MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

1. On the facts and the circumstances of the appellant's case and in law the Ld. CIT(A) erred in confirming the AO's action of passing the assessment order by invoking the provisions of section 144 despite the fact that all the relevant details were filed by the appellant during the course of assessment proceedings

WIND WORLD INDIA LTD.,MUMBAI vs. DCIT CENTRAL CIRCLE-3(1), MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

1. On the facts and the circumstances of the appellant's case and in law the Ld. CIT(A) erred in confirming the AO's action of passing the assessment order by invoking the provisions of section 144 despite the fact that all the relevant details were filed by the appellant during the course of assessment proceedings

DCIT - CC 3 (1), MUMBAI vs. WIND WORLD INDIA LTD., MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

1. On the facts and the circumstances of the appellant's case and in law the Ld. CIT(A) erred in confirming the AO's action of passing the assessment order by invoking the provisions of section 144 despite the fact that all the relevant details were filed by the appellant during the course of assessment proceedings

DCIT CENTRAL CIRCLE 3 (1), MUMBAI vs. WIND WORLD INDIA LIMITED, MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

1. On the facts and the circumstances of the appellant's case and in law the Ld. CIT(A) erred in confirming the AO's action of passing the assessment order by invoking the provisions of section 144 despite the fact that all the relevant details were filed by the appellant during the course of assessment proceedings

DCIT CENTRAL CIRCLE-3(1), MUMBAI vs. WIND WORLD INDIA LTD., MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

1. On the facts and the circumstances of the appellant's case and in law the Ld. CIT(A) erred in confirming the AO's action of passing the assessment order by invoking the provisions of section 144 despite the fact that all the relevant details were filed by the appellant during the course of assessment proceedings

NIRMIT JATIN LATHIA,MUMBAI vs. ITO 29(2)(2), MUMBAI

In the result, both the appeals of the assessee and Revenue

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2010-11 Nirmit Jatin Lathia, Ito 29(2)(2), 2B/101, Jain Upashraya Lane, Kautilya Bhavan, Bkc, Vs. Tagore Nagar, Vikhroli East, Mumbai-400051. Mumbai-400083. Pan No. Acgpl 0296 F Appellant Respondent Assessment Year: 2010-11 Ito 41(2)(3), Nirmit Jatin Lathia, Room No. 732, Om Sai Chs, Bldg. No. 2, B-Wing, Kautilya Bhavan, Bkc, Vs. Flat No. 101, Opp Bharat Nagar Mumbai-400051. Jain Upashraya Lane, Vikhroli (E), Mumbai-400083. Pan No. Acgpl 0296 F Appellant Respondent

section 147 of the Act on 14.03.2016 assessing total income at Rs.2,77,33,199/-. In the said 14.03.2016 assessing total income at Rs.2,77,33,199/ 14.03.2016 assessing total income at Rs.2,77,33,199/ Nirmit Jatin Lathia ITA Nos. 4784, 4828/MUM/2023 reassessment order, the Assessing Officer treated the purchases of reassessment order, the Assessing Officer treated the purchases

ITO41(2)(3),MUMBAI, BKC, MUMBAI vs. NIRMIT JATIN LATHIA, MUMBAI

In the result, both the appeals of the assessee and Revenue

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2010-11 Nirmit Jatin Lathia, Ito 29(2)(2), 2B/101, Jain Upashraya Lane, Kautilya Bhavan, Bkc, Vs. Tagore Nagar, Vikhroli East, Mumbai-400051. Mumbai-400083. Pan No. Acgpl 0296 F Appellant Respondent Assessment Year: 2010-11 Ito 41(2)(3), Nirmit Jatin Lathia, Room No. 732, Om Sai Chs, Bldg. No. 2, B-Wing, Kautilya Bhavan, Bkc, Vs. Flat No. 101, Opp Bharat Nagar Mumbai-400051. Jain Upashraya Lane, Vikhroli (E), Mumbai-400083. Pan No. Acgpl 0296 F Appellant Respondent

section 147 of the Act on 14.03.2016 assessing total income at Rs.2,77,33,199/-. In the said 14.03.2016 assessing total income at Rs.2,77,33,199/ 14.03.2016 assessing total income at Rs.2,77,33,199/ Nirmit Jatin Lathia ITA Nos. 4784, 4828/MUM/2023 reassessment order, the Assessing Officer treated the purchases of reassessment order, the Assessing Officer treated the purchases

ITO 25(2)(1), MUMBAI vs. ACTUBE ENTERPRISES, MUMBAI

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.3941/Mum/2017 (नििाारण वर्ा / Assessment Year : 2010-11) बिाम/ Income Tax Officer-25(2)(1) Actube Enterprises Room No. 505, C-10, 5Th 27, Laxmi Flat Owner Floor, Pratyakshkar Chs Limited , V. Bhavan, Bkc, M.G. Road Extension, Bandra(East), Vile Parle(East), Mumbai-400051 Mumbai-400057 स्थायी ऱेखा सं./ Pan: Aabfa2570J (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri. Vivek Anand Ojha (Dr) Assessee By: Apurva R. Shah (Ar) सुनवाई की तारीख /Date Of Hearing : 01.07.2019 घोषणा की तारीख /Date Of Pronouncement : 05.08.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 3941/Mum/2017, Is Directed Against Appellate Order Dated 15.03.2017 In Appeal No. Cit(A)-37/It-722/Ito-25(2)(1)/15-16, Passed By Learned Commissioner Of Income Tax (Appeals)-37, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year(Ay) 2010-11, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 31.12.2015 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) R.W.S. 147 Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay:2010-11. I.T.A. No.3941/Mum/2017

56,867/- minus Rs.6,44,608/-). The grounds raised are partly allowed.” 6. The Revenue is aggrieved by the appellate order passed by learned CIT(A) in upholding additions to the income of the assessee to the tune of 12.5% of the alleged bogus purchases instead of additions to the tune of 100% of alleged bogus purchases as were made

HEMAL MAGANLAL SHAH,MUMBAI vs. CIT (A) NFAC, DELHI

In the result, appeal filed by the assessee is dismissed

Bench: Shri Aby T Varkey & Shri Gagan Goyalhemal Maganlal Shah 84, 4Th Floor, Pankaj-B, Lbs Road, Ghatkopar (W), Mumbai-400086. Pan: Amfps8271G ...... Appellant Vs. The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Mumbai. ..... Respondent Appellant By : Sh. H.M. Shah Respondent By : Sh. Prasoon Kabra Date Of Hearing : 17/05/2022 Date Of Pronouncement : 10/08/2022 Order Per Gagan Goyal, A.M:

56,962/- was made under section 69C of the Act. 3. Consequent to addition made under section 69C of the Act on account of bogus purchase penalty proceedings under section 274 r.w.s 271(1

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

bogus purchases and assessee is aggrieved by the amount of addition confirmed by the learned CIT – A and therefore both the parties are in appeal before us. 20-26 xx xx 27. We have carefully considered the rival contention and perused the orders of the lower authorities. We have also considered the three-paper books submitted by the assessee containing

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

bogus purchases and assessee is aggrieved by the amount of addition confirmed by the learned CIT – A and therefore both the parties are in appeal before us. 20-26 xx xx 27. We have carefully considered the rival contention and perused the orders of the lower authorities. We have also considered the three-paper books submitted by the assessee containing

DCIT 3(1)(1),MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD, MUMBAI

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

bogus purchases and assessee is aggrieved by the amount of addition confirmed by the learned CIT – A and therefore both the parties are in appeal before us. 20-26 xx xx 27. We have carefully considered the rival contention and perused the orders of the lower authorities. We have also considered the three-paper books submitted by the assessee containing

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

bogus purchases and assessee is aggrieved by the amount of addition confirmed by the learned CIT – A and therefore both the parties are in appeal before us. 20-26 xx xx 27. We have carefully considered the rival contention and perused the orders of the lower authorities. We have also considered the three-paper books submitted by the assessee containing

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

bogus purchases and assessee is aggrieved by the amount of addition confirmed by the learned CIT – A and therefore both the parties are in appeal before us. 20-26 xx xx 27. We have carefully considered the rival contention and perused the orders of the lower authorities. We have also considered the three-paper books submitted by the assessee containing