DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder Section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

DCIT CENTRAL CIRCLE 7 1, MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under Section 132(4) was recorded from the following persons:\n(a) Shri

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

charitable institutions. The assessee is running Engineering,\nArchitecture and other courses at Navi Mumbai. There was a search operation\nunder section 132 on the group entities i.e. D Y Patil University (Navi Mumbai),\nits trustees, certain employees from 27.07.2016 to 29.07.2016. In the course of\nsearch statement under section 132(4) was recorded from the following persons:\n(a) Shri

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(3), MUMBAI, MUMBAI vs. AVAADA VENTURES PRIVATE LIMITED, MUMBAI

In the result, all the appeals of the Revenue are dismissed as well as Cross Objections of the assessee are dismissed as infructuous

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI S RIFAUR RAHMAN (Accountant Member)

charitably be described as oppressive and in most such cases, are subsequently retracted therefore, it is necessary to ensure that such statements, which are retracted subsequently to not form the sole basis for computing undisclosed income of an assessee. M/s. Avaada Ventures Pvt. Ltd 9.20.2 Similar decision has been rendered by Delhi High Court in the case of PCIT

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

132(1) in his premises on 07/10/2017. Thus, being unaware of the said fact, the notice u/s 148 of the Act issued by the ACIT, Circle- 27(1), Mumbai on 29/03/2018 (post the date of the transfer order u/s 127(2) on 17/01/2018) was complied with by the assessee by filing the return of income on 04/04/2018 through the online

HEMENDRA RAMJI VIRA,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

132(1) in his premises on 07/10/2017. Thus, being unaware of the said fact, the notice u/s 148 of the Act issued by the ACIT, Circle- 27(1), Mumbai on 29/03/2018 (post the date of the transfer order u/s 127(2) on 17/01/2018) was complied with by the assessee by filing the return of income on 04/04/2018 through the online

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

132(1) in his premises on 07/10/2017. Thus, being unaware of the said fact, the notice u/s 148 of the Act issued by the ACIT, Circle- 27(1), Mumbai on 29/03/2018 (post the date of the transfer order u/s 127(2) on 17/01/2018) was complied with by the assessee by filing the return of income on 04/04/2018 through the online

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

132(1) in his premises on 07/10/2017. Thus, being unaware of the said fact, the notice u/s 148 of the Act issued by the ACIT, Circle- 27(1), Mumbai on 29/03/2018 (post the date of the transfer order u/s 127(2) on 17/01/2018) was complied with by the assessee by filing the return of income on 04/04/2018 through the online

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

132(1) in his premises on 07/10/2017. Thus, being unaware of the said fact, the notice u/s 148 of the Act issued by the ACIT, Circle- 27(1), Mumbai on 29/03/2018 (post the date of the transfer order u/s 127(2) on 17/01/2018) was complied with by the assessee by filing the return of income on 04/04/2018 through the online

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

132(1) in his premises on 07/10/2017. Thus, being unaware of the said fact, the notice u/s 148 of the Act issued by the ACIT, Circle- 27(1), Mumbai on 29/03/2018 (post the date of the transfer order u/s 127(2) on 17/01/2018) was complied with by the assessee by filing the return of income on 04/04/2018 through the online

HEMENDRA RAMJI VIRA,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

132(1) in his premises on 07/10/2017. Thus, being unaware of the said fact, the notice u/s 148 of the Act issued by the ACIT, Circle- 27(1), Mumbai on 29/03/2018 (post the date of the transfer order u/s 127(2) on 17/01/2018) was complied with by the assessee by filing the return of income on 04/04/2018 through the online