RANI JAGDISH SAHDEVAN,MUMBAI vs. ITO 25 (3)(3), MUMBAI

In the result, appeal by the assessee is dismissed in terms of our aforesaid findings

Bench: Shri Sandeep Singh Karhail & Shri Gagan Goyal

139(1) of the Act i.e., 31.07.2013, which is clear from the bank statement of account under Capital Gains Scheme as the date of deposit in Capital Gains Scheme account is also reflected on 13.08.2013. The Assessing Officer further held that as per the provisions of section

RAJAN GUNBA TELANG,MUMBAI vs. PR. CIT - 21 , MUMBAI

In the result, assessee’s appeal stands dismissed

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

1) of the Act, such capital gain has to be deposited in capital gain account scheme of the Government as provided under section 54(2) of the Act. He observed, though, the assessee had not invested the capital gain in purchasing a new residential house before the due date of filing of return of income under section 139

INCOME TAX OFFICER-25(3)(5), MUMBAI vs. NILIMA ABHIJIT TANNU, MUMBAI

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri G. Manjunatha, Am

capital gain on the sale of property used for residence should be deposited before the date of furnishing the return of the Income-tax under Section 139 of the Income-tax Act. Section 139 of the Income-tax Act, 1961, cannot be meant only Section 139(1

VAIJANTHI MAHAVIR OZA,MUMBAI vs. INCOME TAX OFFICER(IT)-3(3)(1), MUMBAI

In the result, appeal of the assessee in ITA no

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5799/Mum/2017 (नििाारण वर्ा / Assessment Year: 2014-15) बिाम/ Vaijanthi Mahavir Oza, Income Tax Officer- C/O. Chhajed & Doshi, (International Taxation)- 101, Hubtown Solaris, 3(3)(1) V. N.S Phadke Marg, Room No. 1628, Near East West Flyover, 16Th Floor Andheri (E), Air India Building Mumbai- 400069 Mumbai स्थायी ऱेखा सं./ Pan: Abepo5631J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Piyush Chhajjed Revenue By: Miss. Deepika Arora (Dr) सुनवाई की तारीख /Date Of Hearing : 09.01.2019 घोषणा की तारीख /Date Of Pronouncement : 03.04.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 5799/Mum/2017, Is Directed Against Appellate Order Dated 23.06.2017, Passed By Learned Commissioner Of Income Tax (Appeals)-57, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2014-15, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 23.12.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2014-15. I.T.A. No.5799/Mum/2017

1) Subject to the provisions of sub-section (2), where, in the case of an assessee being an individual or a Hindu undivided family, the capital gain arises from the transfer of a long-term capital asset, being buildings or lands appurtenant thereto, and being a residential house, the income of which is chargeable under the head "Income from house

DCITCC 3(2) CEN RG 3, MUMBAI vs. HRISHIKESH D. PAI, MUMBAI

In the result , the appeal of the Revenue in ITA no

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2766/Mum/2017 (नििाारण वर्ा / Assessment Year : 2012-13) बिाम/ Dcit, Cc 3(2) Cen Rg 3 Shri Hrishikesh D. Pai, R.No. 1913, 19Th Floor, C/O M/S. Pregnancy Air India Building, Advice & Services, V. Nariman Point, 304, Pearl Centre, Mumbai S.B. Marg, Dadar, Mumbai 400028 स्थायी ऱेखा सं./ Pan : Aabpp2139C (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri. Manoj Kumar Singh, Dr Assessee By : Shri. Vijay Mehta सुनवाई की तारीख /Date Of Hearing : 23.08.2018 घोषणा की तारीख /Date Of Pronouncement :26.09.2018 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 2766/Mum/2017, Is Directed Against Appellate Order Dated 05.12.2016 Passed By Learned Commissioner Of Income Tax (Appeals)-5, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 30.03.2015 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2012-13. I.T.A. No.2766/Mum/2017

Section 10(2A) of the 1961 Act. The AO observed during the course of assessment proceedings u/s 143(3) r.w.s. 143(2) of the 1961 Act that there is differential in the amounts of capital account of the assessee invested in partnership firm namely M/s Pregnancy Advices and Service as per assessee’s books of accounts

ITO WARD - 1(3), THANE, THANE vs. KALPANA PRADEEP AMBRE, THANE

Appeal is dismissed

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2012-13 Income Tax Officer, Smt. Kalpana Pradeep Ward-1(3), Ambre, बनाम/ Room No.10, 6Th Floor, 1801, Pristine Vasant Lawns, Vs. Ashar It Park, B-Wing, Pokhran Road No.2, Wagle Indl. Estate, Majiwada, Thane(W)-400604 Thane(W) (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aafpc0868D

1) of Section 139 of the Act in terms of Sub section (2) of Section 54 of the Act. It is contended that Sub section (4) is not applicable in respect of the assessee so as to avoid payment of long terms capital gain

BASARIBANU MOHD RAFIQ LATIWALA,MUMBAI vs. ITO 12(3)(3), MUMBAI

In the result, appeal filed by the assessee in ITA No

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 5420/Mum/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Smt. Basaribanu Mohd. Rafiq Income Tax Officer बनाम/ Latiwala, 12(3)(3), V. 701/702 Neelam, Aayakar Bhavan, Rizvi Complex, Mumbai. Carter Road, Bandra (West), Mumbai – 400 050. "थायी लेखा सं./Pan : Abgpl0686G (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

Section 54F(4) of 1961 Act as the unutilized net sale consideration on sale of shares was not deposited with capital gain account maintained with bank or as specified by Central Government before the due date of filing of return of income u/s 139(1

RAVI KANT HUF,MUMBAI vs. ITO WD 23(4), MUMBAI

The appeal of the assessee is dismissed

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2008-09 Shri Ravi Kant Huf, Income Tax Officer, Mohanlal Jain &Co., Ward-23(4), बनाम/ Chartered Accountant, Mumbai Vs. 10, Chartered House, Gr. Floor, Dr.C.H. Street, Marine Lines, Mumbai-400002 ("नधा"रती/Assessee) (राज"व /Revenue) P.A. No. Aabhr0354M

capital gain amount was deposited by the assessee before the due date of furnishing the return u/s 139(1) of the Act, therefore, the assessee is not eligible for the benefit of section

JT. CIT(OSD)CENTRAL CIRCLE-5(1), MUMBAI vs. M/S HAZEL MERCANTILE LTD., MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

139 (1) on 22/01/2011 declaring a total income of ₹ 21,798,074. This return was revised at the same income on 22/2/2014. The assessment was completed under section 143 (3) of the act on 26/11/2012 assessing the total income of the assessee at ₹ 26,636,430. The assessment was reopened under section 148 of the act which was also resulted

JT. CIT(OSD)CENTRAL CIRCLE-5(1), MUMBAI vs. M/S NITI NITINKUMAR DIDWANIA, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

139 (1) on 22/01/2011 declaring a total income of ₹ 21,798,074. This return was revised at the same income on 22/2/2014. The assessment was completed under section 143 (3) of the act on 26/11/2012 assessing the total income of the assessee at ₹ 26,636,430. The assessment was reopened under section 148 of the act which was also resulted

JT. CIT (OSD) CENTRAL CIRCLE 5(1), MUMBAI vs. M/S NITI NITINKUMAR DIDWANIA, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

139 (1) on 22/01/2011 declaring a total income of ₹ 21,798,074. This return was revised at the same income on 22/2/2014. The assessment was completed under section 143 (3) of the act on 26/11/2012 assessing the total income of the assessee at ₹ 26,636,430. The assessment was reopened under section 148 of the act which was also resulted

JT. CIT(OSD)CENTRAL CIRCLE-5(1), MUMBAI vs. M/S NITI NITINKUMAR DIDWANIA, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

139 (1) on 22/01/2011 declaring a total income of ₹ 21,798,074. This return was revised at the same income on 22/2/2014. The assessment was completed under section 143 (3) of the act on 26/11/2012 assessing the total income of the assessee at ₹ 26,636,430. The assessment was reopened under section 148 of the act which was also resulted

JT. CIT(OSD)CENTRAL CIRCLE-5(1), MUMBAI vs. M/S HAZEL MERCANTILE LTD., MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

139 (1) on 22/01/2011 declaring a total income of ₹ 21,798,074. This return was revised at the same income on 22/2/2014. The assessment was completed under section 143 (3) of the act on 26/11/2012 assessing the total income of the assessee at ₹ 26,636,430. The assessment was reopened under section 148 of the act which was also resulted

JT. CIT(OSD)CENTRAL CIRCLE-5(1), MUMBAI vs. M/S HAZEL MERCANTILE LTD., MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

139 (1) on 22/01/2011 declaring a total income of ₹ 21,798,074. This return was revised at the same income on 22/2/2014. The assessment was completed under section 143 (3) of the act on 26/11/2012 assessing the total income of the assessee at ₹ 26,636,430. The assessment was reopened under section 148 of the act which was also resulted

JT. CIT(OSD)CENTRAL CIRCLE-5(1), MUMBAI vs. M/S NITIN KUMAR DINDAYAL DIDWANIA, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

139 (1) on 22/01/2011 declaring a total income of ₹ 21,798,074. This return was revised at the same income on 22/2/2014. The assessment was completed under section 143 (3) of the act on 26/11/2012 assessing the total income of the assessee at ₹ 26,636,430. The assessment was reopened under section 148 of the act which was also resulted

JT. CIT(OSD)CENTRAL CIRCLE-5(1), MUMBAI vs. M/S NITIN KUMAR DINDAYAL DIDWANIA, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

139 (1) on 22/01/2011 declaring a total income of ₹ 21,798,074. This return was revised at the same income on 22/2/2014. The assessment was completed under section 143 (3) of the act on 26/11/2012 assessing the total income of the assessee at ₹ 26,636,430. The assessment was reopened under section 148 of the act which was also resulted

HAZEL MERCANTILE LTD,MUMBAI vs. DCIT CC 5(1), MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

139 (1) on 22/01/2011 declaring a total income of ₹ 21,798,074. This return was revised at the same income on 22/2/2014. The assessment was completed under section 143 (3) of the act on 26/11/2012 assessing the total income of the assessee at ₹ 26,636,430. The assessment was reopened under section 148 of the act which was also resulted

JT. CIT(OSD)CENTRAL CIRCLE-5(1), MUMBAI vs. M/S NITI NITINKUMAR DIDWANIA, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Sr No Ita/ Co. No. Appellant/ Cross Respondent Objector 1 Jt. Commissioner Of Nitin Kumar 2093/Mum/2019 Income (Osd) Tax, Dindayal Didwania (A.Y. 2011-12) Central Circle 5(1), 172, Kshitij Room No. 1926, 19Th 2094/Mum/2019 Vs. Building, 47, (A.Y. 2012-13) Floor, Air India Napean Sea Road, Building, Mumbai-400 036 2095/Mum/2019 Nariman Point, (A.Y. 2014-15) Mumbai-400 021 5 Pan No.Aacpd7055J 6 Co No. 29/Mum/2021 (Arising Out Of Ita No.2092/Mum/2019 For A.Y. 2010-11) 7 Co No. 30/Mum/2021 Jt. Commissioner (Arising Out Of Ita Of Income (Osd) No.2093/Mum/2019 Nitin Kumar Tax, For A.Y. 2011-12) Dindayal Didwania 8 Co No. 32/Mum/2021 Central Circle (Arising Out Of Ita 172, Kshitij Building, Vs. 5(1), No.2094/Mum/2019 47, Napean Sea Room No. 1926, For A.Y. 2012-13) Road, Mumbai-400 19Th Floor, Air 9 Co No. 34/Mum/2021 036 India Building, (Arising Out Of Ita Nariman Point, No.2095/Mum/2019 Mumbai-400 021 For A.Y. 2014-15) 10 Co No. 38/Mum/2021 (Arising Out Of Ita No.2096/Mum/2019 For A.Y. 2015-16)

139 (1) on 22/01/2011 declaring a total income of ₹ 21,798,074. This return was revised at the same income on 22/2/2014. The assessment was completed under section 143 (3) of the act on 26/11/2012 assessing the total income of the assessee at ₹ 26,636,430. The assessment was reopened under section 148 of the act which was also resulted