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

80,130/-. The return of income filed eturn of income filed by the assessee was processed u/s 143(1) of the Income-tax Act, by the assessee was processed u/s 143(1) of the Income by the assessee was processed u/s 143(1) of the Income 1961 (in short ‘the Act’) on 10.05.2013. Subsequently, The 1961 (in short

KALPSARU DIAMONDS ,MUMBAI vs. ACIT 23(2), 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

80,130/-. The return of income filed eturn of income filed by the assessee was processed u/s 143(1) of the Income-tax Act, by the assessee was processed u/s 143(1) of the Income by the assessee was processed u/s 143(1) of the Income 1961 (in short ‘the Act’) on 10.05.2013. Subsequently, The 1961 (in short

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

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

bogus of alleged cash purchases credit under section 68 of the act 1 2015 – 16 20,17,69,283 33,33,334 2 2016 – 17 15,80

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

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

bogus of alleged cash purchases credit under section 68 of the act 1 2015 – 16 20,17,69,283 33,33,334 2 2016 – 17 15,80

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

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

bogus of alleged cash purchases credit under section 68 of the act 1 2015 – 16 20,17,69,283 33,33,334 2 2016 – 17 15,80

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

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

bogus of alleged cash purchases credit under section 68 of the act 1 2015 – 16 20,17,69,283 33,33,334 2 2016 – 17 15,80

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

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

bogus of alleged cash purchases credit under section 68 of the act 1 2015 – 16 20,17,69,283 33,33,334 2 2016 – 17 15,80

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

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

bogus of alleged cash purchases credit under section 68 of the act 1 2015 – 16 20,17,69,283 33,33,334 2 2016 – 17 15,80

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

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

bogus of alleged cash purchases credit under section 68 of the act 1 2015 – 16 20,17,69,283 33,33,334 2 2016 – 17 15,80

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(1), MUMBAI vs. M/S SKYWAY INFRA PROJECTS PRIVATE LIMITED, MUMBAI

In the result, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, whereas appeals of the revenue are par...

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20 & Assessment Year: 2020-21

section 3 of Taxation and other axation and other laws (relaxation of certain laws (relaxation of certain provisions) ordinance, 2020, by ordinance, 2020, by way of notification issued, the time limit the time limit for passing the assessment order passing the assessment order was extended up to 30/09/2021. He submitted that though the 30/09/2021. He submitted that though the 30/09/2021

M/S ASHTECH (INDIA) PRIVATE LIMITED,MUMBAI CITY vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4) , MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

section 115JB of the Act is lesser than the tax under normal provisions, the assessee is liable lesser than the tax under normal provisions, the assessee is liable lesser than the tax under normal provisions, the assessee is liable to pay tax computed as per normal to pay tax computed as per normal provisions of the Act,” provisions

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4) MUMBAI , PRATISHTHA BHAVAN MUMBAI vs. ASHTECH INDIA PVT LTD (E-FILING), ASHTECH HOUSE

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

section 115JB of the Act is lesser than the tax under normal provisions, the assessee is liable lesser than the tax under normal provisions, the assessee is liable lesser than the tax under normal provisions, the assessee is liable to pay tax computed as per normal to pay tax computed as per normal provisions of the Act,” provisions

M/S ASHTECH (INDIA) PRIVATE LIMITED,MUMBAI CITY vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

section 115JB of the Act is lesser than the tax under normal provisions, the assessee is liable lesser than the tax under normal provisions, the assessee is liable lesser than the tax under normal provisions, the assessee is liable to pay tax computed as per normal to pay tax computed as per normal provisions of the Act,” provisions

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4) MUMBAI, PRATISHTHA BHAVAN MUMBAI vs. ASHTECH INDIA PVT LTD (E-FILING), ASHTECH HOUSE MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

section 115JB of the Act is lesser than the tax under normal provisions, the assessee is liable lesser than the tax under normal provisions, the assessee is liable lesser than the tax under normal provisions, the assessee is liable to pay tax computed as per normal to pay tax computed as per normal provisions of the Act,” provisions

M/S ASHTECH (INDIA) PRIVATE LIMITED ,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

section 115JB of the Act is lesser than the tax under normal provisions, the assessee is liable lesser than the tax under normal provisions, the assessee is liable lesser than the tax under normal provisions, the assessee is liable to pay tax computed as per normal to pay tax computed as per normal provisions of the Act,” provisions

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 (4) MUMBAI, PRATISHTHA BHAVAN MUMBAI vs. ASHTECH INDIA PVT LTD (E-FILING), ASHTECH HOUSE MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

section 115JB of the Act is lesser than the tax under normal provisions, the assessee is liable lesser than the tax under normal provisions, the assessee is liable lesser than the tax under normal provisions, the assessee is liable to pay tax computed as per normal to pay tax computed as per normal provisions of the Act,” provisions

M/S ASHTECH (INDIA) PRIVATE LIMITED,MUMBAI CITY vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

section 115JB of the Act is lesser than the tax under normal provisions, the assessee is liable lesser than the tax under normal provisions, the assessee is liable lesser than the tax under normal provisions, the assessee is liable to pay tax computed as per normal to pay tax computed as per normal provisions of the Act,” provisions

M/S ASHTECH (INDIA) PRIVATE LIMITED,MUMBAI CITY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

section 115JB of the Act is lesser than the tax under normal provisions, the assessee is liable lesser than the tax under normal provisions, the assessee is liable lesser than the tax under normal provisions, the assessee is liable to pay tax computed as per normal to pay tax computed as per normal provisions of the Act,” provisions