HEMENDRA RANCHOODDAS MERCHANT ,MUMBAI vs. DY CIT-CENTRAL CIRCLE-6(2), MUMBAI.

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(2), MUMBAI vs. HEMENDRA MERCHANT, MUMBAI

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(2),, MUMBAI vs. HEMENDRA MERCHANT, MUMBAI

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

HEMENDRA RANCHOODDAS MERCHANT,MUMBAI vs. DY CIT, CENTRAL CIRCLE-6(2), MUMBAI

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(2), , MUMBAI vs. HEMENDRA MERCHANT , MUMBAI

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(2), MUMBAI. vs. HEMENDRA MERCHANT , MUMBAI

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(2), MUMBAI vs. HEMENDRA MERCHANT , MUMBAI

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

DY COMMISSIONER OF INCOME TAX, , MUMBAI vs. HEMENDRA MERCHANT, MUMBAI

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

HEMENDRA RANCHOODDAS MERCHANT,MUMBAI vs. DY CIT-CENTRAL CIRCLE-6(2), MUMBAI

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

HEMENDRA RANCHOODDAS MERCHANT ,MUMBAI vs. DY CIT-CENTRAL CIRCLE-6(2), MUMBAI.

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

HEMENDRA RANCHOODDAS MERCHANT,MUMBAI vs. DY CIT CEN-CIRCLE 6(2). MUMBAI, MUMBAI

In the result, all the appeals of the assessee are allowed as partly for statistical purposes and appeal of the revenue except assessment year of 2005-06 are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

245D was passed not providing for the terms of settlement.” 10.3.1 Under the second proviso below to Explantaion-1 to section 153, further period has been provided to the Assessing Officer for completion of assessment as under: “Provided further that where a proceeding before the Settlement Commission abates under section 245HA, the period of limitation available under this section

DEPUTY COMMISSIONER OF INCOME TAX, CENTRE-CIRCLE-6(4), MUMBAI vs. SHRI RAJIV RATAN, NEW DELHI

In the result, the appeal of the revenue is dismissed and cross objection filed by the assessee is also dismissed

Bench: Shri Aby T Varkey & Shri Amarjit Singhthe Dcit, Cc -6(4), Vs. Shri Rajiv Rattan Room No. 1925, 19 Th Floor, 60, 2 Nd Floor, Vasant Marg, Air India Building, Vasant Vihar, Nariman Point, New Delhi - 110057 Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aespr3957D Appellant .. Respondent C.O. No. 126/Mum/2022 (A.Y.2011-12) Shri Rajiv Rattan Vs. The Dcit, Cc -6(4), 60, 2 Nd Floor, Vasant Marg, Room No. 1925, 19 Th Floor, Vasant Vihar, Air India Building, New Delhi - 110057 Nariman Point, Mumbai – 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aespr3957D Appellant .. Respondent Appellant By : Smt. Riddhi Mishra Respondent By : Meet Shah

capital gain, loan peak and miscellaneous income etc, and disclosure of additional income has been made from the data of unaccounted cash transaction of the Indiabulls Group of companies found in the form of excel files in the email id chinta.chat@yahoo.co.in maintained by Shri Ashok Sharma CEO of the Group. The ld. Counsel contended that on the basis

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

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

capital gain and iii. Addition u/s 68 of the Act of unsecured loan. AY 2010-11 09. ITA number 715/M/2021 for assessment year 2010 – 11 is filed by the assessee against the appellate order passed by the Commissioner Of Income Tax, Appeals – 53, Mumbai (the learned CIT – A) dated 12/3/2021 dismissing the appeal of the assessee. By this Appellate order

PRIYA MOHAN GURNANAI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

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

capital gain and iii. Addition u/s 68 of the Act of unsecured loan. AY 2010-11 09. ITA number 715/M/2021 for assessment year 2010 – 11 is filed by the assessee against the appellate order passed by the Commissioner Of Income Tax, Appeals – 53, Mumbai (the learned CIT – A) dated 12/3/2021 dismissing the appeal of the assessee. By this Appellate order

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

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

capital gain and iii. Addition u/s 68 of the Act of unsecured loan. AY 2010-11 09. ITA number 715/M/2021 for assessment year 2010 – 11 is filed by the assessee against the appellate order passed by the Commissioner Of Income Tax, Appeals – 53, Mumbai (the learned CIT – A) dated 12/3/2021 dismissing the appeal of the assessee. By this Appellate order

PRIYA MOHAN GURNANAI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

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

capital gain and iii. Addition u/s 68 of the Act of unsecured loan. AY 2010-11 09. ITA number 715/M/2021 for assessment year 2010 – 11 is filed by the assessee against the appellate order passed by the Commissioner Of Income Tax, Appeals – 53, Mumbai (the learned CIT – A) dated 12/3/2021 dismissing the appeal of the assessee. By this Appellate order

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

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

capital gain and iii. Addition u/s 68 of the Act of unsecured loan. AY 2010-11 09. ITA number 715/M/2021 for assessment year 2010 – 11 is filed by the assessee against the appellate order passed by the Commissioner Of Income Tax, Appeals – 53, Mumbai (the learned CIT – A) dated 12/3/2021 dismissing the appeal of the assessee. By this Appellate order

PRIYA MOHAN GURNANI,NAVI MUMBAI vs. CY CIT-CC-5(2), MUMBAI

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

capital gain and iii. Addition u/s 68 of the Act of unsecured loan. AY 2010-11 09. ITA number 715/M/2021 for assessment year 2010 – 11 is filed by the assessee against the appellate order passed by the Commissioner Of Income Tax, Appeals – 53, Mumbai (the learned CIT – A) dated 12/3/2021 dismissing the appeal of the assessee. By this Appellate order