DONA BUILDERS PVT LTD,MUMBAI vs. DCIT, CIRCLE 1(3)(1), MUMBAI

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan() Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Dona Builders Pvt Ltd Dcit, Circle 1(3)(1), Mumbai 108, Shiv Aashish S.V. Road, Aayakar Bhavan, Mumbai- Vs. Andheri West, Mumbai- 400058 400020 Pan No. Aaacd 3116 F Appellant Respondent : Mr. Rajesh Shah Assessee By : Mr. Annavaram Kosuri, Sr-Dr A/W Revenue By Mr. Uma Shankar Prasad, Cit Dr : 06/11/2025 Date Of Hearing Date Of Pronouncement : 21/01/2026 Order Per Bench These Five Appeals By The Assessee Are Directed Against Separate Orders Passed By The Ld. Commissioner Of Income-Tax

delay of 763 days 763 days is condoned, and the appeal is admitted for adjudication on merits admitted for adjudication on merits. admitted for adjudication on merits 4. Briefly stated, the facts of the case are that the assessee is Briefly stated, the facts of the case are that the assessee is Briefly stated, the facts of the case

ANOOPKUMAR DEVIDAS RAIMALANI,MUMBAI vs. ITO, CIR-18(1), MUMBAI

condone the delay of 119\ndays and admit the appeal for disposing off the same on merits.\n5. Assessee is in appeal before us and raised following grounds in its\nappeal:\n\"1. Confirming the addition of Rs. 8,60,124/- on account of\ninterest paid on Loans borrowed for purchase of Surat Property\nwhich was given on Rent

VIIKING MEDIA & ENTERTAINMENT PVT. LTD,MUMBAI vs. ACIT (IT) CENTRAL CIR4(4), MUMBAI

In the result, appeal filed by the assessee is partly allowed as indicated above

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blev. Acit – Central Circle-4(4) Viiking Media & Entertainment Pvt Ltd., 604-065, 6Th Floor, Gateway Plaza, Air India Building Hiranandani Garden Nariman Point, Mumbai – 400 021 Central Avenue, Powai, Mumbai - 400076 Pan: Aaacj9884E (Appellant) (Respondent) Shri Neelkant Khandelwal Assessee Represented By : Ms. Richa Gulati Department Represented By :

condone the delay in filing of appeal by the assessee and proceed to adjudicate the appeal on merit. 7. The assessee has raised the following grounds of appeal in the memorandum of appeal filed in Form no 36 :– “The following grounds of appeal are independent of and without prejudice to one another – 1. The Assistant Commissioner of income-tax, Central

DY C.I.T. CENT CIR -6(2) , `MUMBAI vs. SHRI ASHOK B. JIWRAJKA, MUMBAI

In the result, the appeals filed by the revenue are hereby dismissed and the cross objections filed by the assessee are allowed

delay is hereby condoned.\n\nITA No. 2355/Mum/2021; (Α.Υ. 2012-13)\n\n3. The revenue has raised the following grounds of appeal:\n\ni) On the facts and circumstances of the case, the Id. CITIA) erred in deleting the addition u/s.68 of the Act without appreciating the evidences mentioned by the assessing officer.\nii) On the facts and circumstances

SHRI KANNAN KASHI VISHWANATHAN,MUMBAI vs. DY CIT CC-5(2), MUMBAI

In the result, the appeals of the assessee for assess

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

delay of 58 days is condoned and these appeals of 58 days is condoned and these appeals are admitted for adjudication. are admitted for adjudication. 3. Briefly stated, facts of the case are that the assessee was a Briefly stated, facts of the case are that the assessee was a Briefly stated, facts of the case are that the assessee

SHRI KANNAN KASHI VISHWANATHAN,MUMBAI vs. DY CIT CC-5(2), MUMBAI

In the result, the appeals of the assessee for assess

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

delay of 58 days is condoned and these appeals of 58 days is condoned and these appeals are admitted for adjudication. are admitted for adjudication. 3. Briefly stated, facts of the case are that the assessee was a Briefly stated, facts of the case are that the assessee was a Briefly stated, facts of the case are that the assessee

SHRI KANNAN KASHI VISHWANATHAN,MUMBAI vs. DY CIT CC-5(2), MUMBAI

In the result, the appeals of the assessee for assess

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

delay of 58 days is condoned and these appeals of 58 days is condoned and these appeals are admitted for adjudication. are admitted for adjudication. 3. Briefly stated, facts of the case are that the assessee was a Briefly stated, facts of the case are that the assessee was a Briefly stated, facts of the case are that the assessee

SHRI KANNAN KASHI VISHWANATHAN,MUMBAI vs. DY CIT CC-5(2), MUMBAI

In the result, the appeals of the assessee for assess

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

delay of 58 days is condoned and these appeals of 58 days is condoned and these appeals are admitted for adjudication. are admitted for adjudication. 3. Briefly stated, facts of the case are that the assessee was a Briefly stated, facts of the case are that the assessee was a Briefly stated, facts of the case are that the assessee

SHRI KANNAN KASHI VISHWANATHAN,MUMBAI vs. DY CIT CC-5(2), MUMBAI

In the result, the appeals of the assessee for assess

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

delay of 58 days is condoned and these appeals of 58 days is condoned and these appeals are admitted for adjudication. are admitted for adjudication. 3. Briefly stated, facts of the case are that the assessee was a Briefly stated, facts of the case are that the assessee was a Briefly stated, facts of the case are that the assessee

SHRI KANNAN KASHI VISHWANATHAN,MUMBAI vs. DY. CIT CC-5(2), MUMBAI

In the result, the appeals of the assessee for assess

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

delay of 58 days is condoned and these appeals of 58 days is condoned and these appeals are admitted for adjudication. are admitted for adjudication. 3. Briefly stated, facts of the case are that the assessee was a Briefly stated, facts of the case are that the assessee was a Briefly stated, facts of the case are that the assessee

SHRI KANNAN KASHI VISHWANATHAN,MUMBAI vs. DY CIT CC-5(2), MUMBAI

In the result, the appeals of the assessee for assess

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

delay of 58 days is condoned and these appeals of 58 days is condoned and these appeals are admitted for adjudication. are admitted for adjudication. 3. Briefly stated, facts of the case are that the assessee was a Briefly stated, facts of the case are that the assessee was a Briefly stated, facts of the case are that the assessee

MOHAMMAD SALEEM,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

Accordingly, to give effect to this\norder after factual verification.\n8.14 In result, the appeal of assessee in 3950 to\n3954/Mum/2025 for AY 2015-16 to 2018-19, are partly allowed\nfor statistic...

condone the delay in filing of aforesaid\nappeals, so as proceed to adjudicate the same in terms of\ngrounds of appeal raised therein.\n4. All the aforesaid appeals pertain to same assessee,\nemerging from search and seizure

MOHAMMAD SALEEM,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

Accordingly, to give effect to this\norder after factual verification.\n8.14 In result the appeal of assessee in 3950 to\n3954/MUM/2025 for AY 2015-16 to 2018-19, are partly allowed\nfor statistica...

condone the delay in filing of aforesaid\nappeals, so as proceed to adjudicate the same in terms of\ngrounds of appeal raised therein.\n4. All the aforesaid appeals pertain to same assessee,\nemerging from search and seizure

MOHAMMAD SALEEM,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

Accordingly, to give effect to this\norder after factual verification.\n8.14\nIn result the appeal of assessee in 3950 to\n3954/Mum/2025 for AY 2015-16 to 2018-19, are partly allowed\nfor statistic...

condone the delay in filing of aforesaid\nappeals, so as proceed to adjudicate the same in terms of\ngrounds of appeal raised therein.\n4. All the aforesaid appeals pertain to same assessee,\nemerging from search and seizure

MOHAMMAD SALEEM,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

Accordingly, to give effect to this\norder after factual verification.\n8.14\nIn result the appeal of assessee in 3950 to\n3954/Mum/2025 for AY 2015-16 to 2018-19, are partly allowed\nfor statistic...

condone the delay in filing of aforesaid\nappeals, so as proceed to adjudicate the same in terms of\ngrounds of appeal raised therein.\n4. All the aforesaid appeals pertain to same assessee,\nemerging from search and seizure

DY.C.I,T. CENT. CIR -6(2), MUMBAI vs. SHRI ASHOK B. JIWRAJKA, MUMBAI

In the result, the appeals filed by the revenue are hereby dismissed and the cross\nobjections filed by the assessee are allowed

delay is hereby condoned.\n\nITA No. 2355/Mum/2021; (Α.Υ. 2012-13)\n\n3. The revenue has raised the following grounds of appeal:\n\ni) On the facts and circumstances of the case, the Id. CITIA) erred in deleting the addition\nu/s.68 of the Act without appreciating the evidences mentioned by the assessing officer.\nii) On the facts and circumstances

DY.CIT CENT. CIR -6(2) , MUMBAI vs. SHRI ASHOK B. JIWARJKA, MUMBAI

In the result, the appeals filed by the revenue are hereby dismissed and the cross\nobjections filed by the assessee are allowed

delay is hereby condoned.\n\nITA No. 2355/Mum/2021; (Α.Υ. 2012-13)\n\n3. The revenue has raised the following grounds of appeal:\n\ni) On the facts and circumstances of the case, the Id. CITIA) erred in deleting the addition\nu/s.68 of the Act without appreciating the evidences mentioned by the assessing officer.\nii) On the facts and circumstances

DY.C.I.T. CENT. CIR -6(2), MUMBAI vs. SHRI ASHOK B.JIWRAJKA, MUMBAI

In the result, the appeals filed by the revenue are hereby dismissed and the cross\nobjections filed by the assessee are allowed

delay is hereby condoned.\nITA No. 2355/Mum/2021; (Α.Υ. 2012-13)\n3. The revenue has raised the following grounds of appeal:\ni) On the facts and circumstances of the case, the Id. CITIA) erred in deleting the addition\nu/s.68 of the Act without appreciating the evidences mentioned by the assessing officer.\nii) On the facts and circumstances of the case