AMISH ANANTRAI MODI,MUMBAI vs. DCIT 2(1), MUMBAI

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahman

153D in a routine manner. (e) Without granting a copy of the statement recorded on 14.01.2015 and thereby violating natural justice. 2. In the facts and circumstances of the case and in law, the learned CIT(A) erred in confirming addition to the extent of Rs. 7,00,000 out of total addition of Rs. 24,00,000 made

ASSTT. CIT, CENTRAL CIR-2(1), MUMBAI vs. SHRI AMISH A MODI, MUMBAI

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahman

153D in a routine manner. (e) Without granting a copy of the statement recorded on 14.01.2015 and thereby violating natural justice. 2. In the facts and circumstances of the case and in law, the learned CIT(A) erred in confirming addition to the extent of Rs. 7,00,000 out of total addition of Rs. 24,00,000 made

AMISH ANANTRAI MODI,MUMBAI vs. DY CTI-CC-2(1), MUMBAI

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahman

153D in a routine manner. (e) Without granting a copy of the statement recorded on 14.01.2015 and thereby violating natural justice. 2. In the facts and circumstances of the case and in law, the learned CIT(A) erred in confirming addition to the extent of Rs. 7,00,000 out of total addition of Rs. 24,00,000 made

ASSTT. CIT, CENTRAL CIR-2(1), MUMBAI vs. SHRI AMISH A MODI, MUMBAI

Appeal is hereby dismissed and at the same time grounds No

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2015-16

153D in a routine manner. (d) Without granting a copy of the statement recorded on 14.01.2015 and thereby violating natural justice. (e) Without granting a copy of satisfaction note recorded by the AO 3. (a) In the facts and circumstances of the appellant's case and in law, the learned CIT(A) erred in computing Commission of Rs.12

AMISH ANANTRAI MODI,MUMBAI vs. DY CTI-CC-2(1), MUMBAI

Appeal is hereby dismissed and at the same time grounds No

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2015-16

153D in a routine manner. (d) Without granting a copy of the statement recorded on 14.01.2015 and thereby violating natural justice. (e) Without granting a copy of satisfaction note recorded by the AO 3. (a) In the facts and circumstances of the appellant's case and in law, the learned CIT(A) erred in computing Commission of Rs.12

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 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

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

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

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

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

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 INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

153D No.2 No.2 No.2 No.2 No.2 No.1 Framing of Ground order u/s No.2 143(3) Unaccounted Ground Ground Ground Ground Ground Ground capitation fee- No.3 No.3 No.3 No.3 No.3 No.3 & Shri Sunil 4 Gaikwad / D.D. Kolte Denial of Ground Ground Ground Ground Ground Ground exemption u/s No.4 No.4 No.4 No.4 No.6 No. 6 11 in respect of capitation fee Addition

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

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

153D No.2 No.2 No.2 No.2 No.2 No.1 Framing of Ground order u/s No.2 143(3) Unaccounted Ground Ground Ground Ground Ground Ground capitation fee- No.3 No.3 No.3 No.3 No.3 No.3 & Shri Sunil 4 Gaikwad / D.D. Kolte Denial of Ground Ground Ground Ground Ground Ground exemption u/s No.4 No.4 No.4 No.4 No.6 No. 6 11 in respect of capitation fee Addition