DCIT- CC-5(1), MUMBAI vs. HUBTOWN LTD., MUMBAI

In the result, cross objection filed by the assesee is treated as allowed for statistical purpose

Bench: Shri G. Manjunatha & Shri Ravish Sooddcit, Cc-5(1) Vs. M/S. Hubtown Ltd. Room No.1928 19Th Floor Akruti Trade Centre, 6Th Floor Air India Building, Nariman Point Road No.7, Marol-Midc Mumbai-400 021 Andheri(E) Mumbai-400 093

delay in filing cross objection is condoned and cross objection is admitted for adjudication. 31. The brief facts of the cross objection filed by the assesee are that during the course of assessment proceedings, in response to the show cause notice issued by the Ld.AO as to why, disallowance u/s 14A of the Act, be not made, the assesee vide

INCOME TAX OFFICER-11(1)(3), MUMBAI vs. SAVANNAH REAL ESTATE PRIVATE LIMITED, MUMBAI

Appeal is dismissed without costs

Bench: Shri D.T. Garasiaassessment Year: 2013-14 Income Tax Officer-11(1)(3), M/S. Savannah Real Estate Pvt. Room No.201, Ltd., Aayakar Bhavan, Vs. 401/B, West View, M.K. Marg, Bajaj Road, Vile Parle, Mumbai – 400 020 Mumbai-400 057 Pan: Aaics6458B (Appellant) (Respondent) Present For: Assessee By : Shri B.V. Jhaveri, A.R. Revenue By : Ms. Aarjoo Garadia, D.R. Date Of Hearing : 16.01.2018 Date Of Pronouncement : 07.02.2018 O R D E R

condoned the delay by following the Hon’ble Supreme Court judgment in the case of Collector, Land Acquisition vs. Mst. Katiji & Ors. 167 ITR 471. 4. The short facts of the case are as under: On perusal of the P&L Account, it is seen that the net profit of the assessee company is Rs.82,98,960/-. However, on perusal

SHWETA SINGH,MUMBAI vs. ITO-WARD 33(3)(2), MUMBAI

In the result, the appeal by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

condone the delay in filing the appeal by the assessee. 4. In the present appeal, the assessee has raised the following grounds:- “1. THE ORDER BAD, ILLEGAL AND WITHOUT JURISDICTION 1.1 In the facts and the circumstances of the case, and in law, the appellate order framed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi

ASST CIT CIR 6(1)(2), MUMBAI vs. ASK INVESTMENT MANAGERS P.LTD, MUMBAI

The appeal of the Revenue is allowed for statistical

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year 2012-13 Acit M/S Ask Investment Circle-6(1)(2), Managers Pvt. Ltd. बनाम/ R. No.536, 5Th Floor, 1St Floor Bandbox House, Vs. Aayakar Bhavan, Dr. Ab Road, Worli, M. K. Road, Churchgate, Mumbai-400030 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aafca2302P Shri Nitin Waghmode-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By Shri J.D. Mistri Sr. Advocate

condone the delay in filing the cross-objection. ITA. No.534/Mum/2017 10 M/s Ask Investment Managers Pvt. Ltd. 3.20. Thereafter, vide further order dated 10-9-2014 the cross objection, filed by assessee, was also directed to be listed along with the appeal before the Special Bench for disposal in accordance with law. Accordingly, we first proceed to decide the main

ACIT, CIRCLE - 3 3 1, MUMBAI vs. JAMNAGAR UTILITIES AND POWER PVT LTD, MUMBAI

In the result, both the appeals of the Revenue are allowed\npartly

delay in filing the appeals is condoned.\n4. Now, we take up the appeal of the Revenue for assessment\nyear 2019-2020. The grounds raised by the Revenue are reproduced\nas under:\n1. \"Whether the contribution or donation made by assessee not\nvoluntarily, but to discharge legal obligation arising from Section 135\nof the Company's Act r.w. schedule

ACIT, CIRCLE - 3 3 1, MUMBAI vs. JAMNAGAR UTILITIES AND POWER PVT LTD, MUMBAI

In the result, both the appeals of the Revenue are allowed\npartly

delay in filing the appeals is condoned.\n4. Now, we take up the appeal of the Revenue for assessment\nyear 2019-2020. The grounds raised by the Revenue are reproduced\nas under:\n1. \"Whether the contribution or donation made by assessee not\nvoluntarily, but to discharge legal obligation arising from section 135\nof the Company's Act r.w. schedule

DY CIT CC 7 (2), MUMBAI vs. M/S MAN GLOBAL LTD., MUMBAI

In the result, all the appeals of the Revenue are dismissed and cross objections of the assessee in CO Nos

Bench: Sri Rajesh Kumar, Am & Sri Amarjit Singh, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7440/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2011-12) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7533/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2012-13) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7534/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2013-14) आयकर अपील आयकर अपील संसंसंसं./ Ita No. 7535/Mum/2019 आयकर आयकर अपील अपील (िनधा"रण वष" / Assessment Year 2014-15) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7536/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2015-16)

condonation of delay as the Hon’ble Bombay High Court and Hon’ble Supreme Court has extended the limitation during the covid period. The ground raised by the assesse in the cross objections are as under: “1. On the facts and in the circumstances of the case, the CIT(A) erred in confirming addition/disallowance which are not on the basis

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ACIT RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ACIT(OSD) RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD,MUMBAI vs. ADDL CIT RG 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD,MUMBAI vs. ADDL CIT RG 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

THE DY CIT 3(2), MUMBAI vs. M/S. NUCLEAR POWER CORPORATION OF INDIA LTD, MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ADDL.COMMR.OF INCOME TAX, SPL. RG.32, MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT