M/S N. G. GROUP ,MUMBAI vs. ITO, WARD-28(2)(, NAVI MUMBAI

In the result, the appeal filed by the assessee is allowed

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am M/S N.G. Group The Income Tax Officer Plot No.8, Sector 11 3Rd Floor, 6Th Tower, Off Juinagar Railway Station, Vsrccl, Vashi Vs. Sanpada, Navi Mumbai–400703 Navi Mumbai –400709 (Respondent) (Appellant) Pan No. Aaffn9159E Assessee By : Ms. Ritika Agarwal, Ar Revenue By : Shri Chetan M. Kacha, Sr. Ar Date Of Hearing: 02.08.2022 Date Of Pronouncement: 01-11-2022

condone the delay in filing of the appeal of 485 days. 010. Coming the facts of the case, assessee is a partnership firm engaged in the business of developing and building of residential and commercial premises. It filed its return of income on 30th September 2009 declaring nil income. Thereafter, assessment order under Section

DCIT CENTRAL CIRCLE-2(4) , MUMBAI vs. RONAK GEMS PRIVATE LIMITED, MUMBAI

In the result, appeal of the Revenue is allowed for statistical

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 Dcit Central Circle- 2(4) M/S Ronak Gems Pvt Ltd Room No. 802, 8Th Floor, 311, Mehta Bhavan, Shop No. Vs. Prathishtha Bhavan, M.K. 5, Opp. Charni Road, Road Churchgate, Mumbai- 400 004 Mumbai- 400020 Pan No. Aabcr 7550 G Appellant Respondent Assessee By : Mr. Nishit Gandhi, Ms. Madhuri Tambe & Aishwarya Wanikar Revenue By : Smt. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 09/11/2023 Date Of Pronouncement : 15/11/2023

132 upon a person not referred to in Section 153A of IT Act. He submitted that this person not referred to in Section 153A of IT Act. He submitted that this person not referred to in Section 153A of IT Act. He submitted that this was an issue of law and therefore, the ITAT should have permitted

SHRI RAJESH RAMCHANDRA DAKE,PANVEL vs. DY CIT CC-1, MUMBAI

132 or requisition under Section 132A of the Act, 1961, and therefore, the addition in hand is un-sustainable and consequently liable to be deleted on this score itself.\n\n19. Now coming to the contention raised by the Ld. DR to the effects that the Hon'ble Apex Court in the aforesaid judgment has also laid down \"that

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

DCIT CEN CIR 10, MUMBAI vs. KEYSTONE REALTORS P.LTD, MUMBAI

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

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhita Nos. 5629 & 5630/Mum/2014 (A.Y: 2008-09 & 2009-10) Dcit, Central Circle-10 Vs. M/S. Keystone Realtors Room No. 802, 8Th Pvt Ltd., Floor, Old Cgo Annexe Natraj, Mv Road, Bldg, Mk Road, Junction, We Highway, Mumbai-400020. Andheri (E), Mumbai-400069. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaack2499Q Appellant .. Respondent

132(1) of the Act conducted in the course of Rustomjee Evershine Group on 21.10.2010 and the assessee also was covered under search action, therefore notice u/s 153A of the Act was issued. In compliance to the notice, the assessee has filed the return of income for the A.Y 2008-09 on 29.10.2011 disclosing a total income

INCOME TAX OFFICER-13(3)(1), MUMBAI vs. SHRI KIRITBHAI K. THUMMAR, MUMBAI

In the result, assessee‟s cross objection is allowed for statistical purpose

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

132 in the case of Shri Bhanwarlal Jain group was also relied upon by the AO in its remand report before the learned CIT(A). We find that the latest submission dated 12/07/2022, filed by the learned DR, is silent regarding loan from Ashok Kumar Jain. We find that the learned CIT(A) vide impugned order mentions that

M/S. CONSOLE COMPONENTS (INDIA) PVT. LTD,MUMBAI vs. TDS CPC, UTTAR PRADESH

In the result, impugned orders are set-aside and the appeals by assessee are allowed for statistical purpose

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.34 से 37/मुं/2022 ("न.व. 2015-16)

132 taxamann.com 123(SC)]. Thus, in the light of aforesaid decision of Hon’ble Apex Court, the present appeals have been filed by the assessee within the extended period of limitation, hence, no delay. 6. The ld.Authorized Representative for the assessee submitted that the CIT(A) has dismissed the appeals of the assessee inlimine on the ground of limitation

M/S. CONSOLE COMPONENTS (INDIA ) P. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

In the result, impugned orders are set-aside and the appeals by assessee are allowed for statistical purpose

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.34 से 37/मुं/2022 ("न.व. 2015-16)

132 taxamann.com 123(SC)]. Thus, in the light of aforesaid decision of Hon’ble Apex Court, the present appeals have been filed by the assessee within the extended period of limitation, hence, no delay. 6. The ld.Authorized Representative for the assessee submitted that the CIT(A) has dismissed the appeals of the assessee inlimine on the ground of limitation

CONSOLE COMPONENTS (INDIA ) PVT. LTD,MUMBAI vs. TDS CPC BANGALORE , BANGALORE

In the result, impugned orders are set-aside and the appeals by assessee are allowed for statistical purpose

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.34 से 37/मुं/2022 ("न.व. 2015-16)

132 taxamann.com 123(SC)]. Thus, in the light of aforesaid decision of Hon’ble Apex Court, the present appeals have been filed by the assessee within the extended period of limitation, hence, no delay. 6. The ld.Authorized Representative for the assessee submitted that the CIT(A) has dismissed the appeals of the assessee inlimine on the ground of limitation

M/S. CONSOLE COMPONENTS (INDIA ) P. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

In the result, impugned orders are set-aside and the appeals by assessee are allowed for statistical purpose

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.34 से 37/मुं/2022 ("न.व. 2015-16)

132 taxamann.com 123(SC)]. Thus, in the light of aforesaid decision of Hon’ble Apex Court, the present appeals have been filed by the assessee within the extended period of limitation, hence, no delay. 6. The ld.Authorized Representative for the assessee submitted that the CIT(A) has dismissed the appeals of the assessee inlimine on the ground of limitation

M/S. CONSOLE COMPONENTS (INDIA ) P. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

In the result, impugned orders are set-aside and the appeals by assessee are allowed for statistical purpose

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.34 से 37/मुं/2022 ("न.व. 2015-16)

132 taxamann.com 123(SC)]. Thus, in the light of aforesaid decision of Hon’ble Apex Court, the present appeals have been filed by the assessee within the extended period of limitation, hence, no delay. 6. The ld.Authorized Representative for the assessee submitted that the CIT(A) has dismissed the appeals of the assessee inlimine on the ground of limitation

M/S. CONSOLE COMPONENTS (INDIA) PVT. LTD,MUMBAI vs. TDS CPC, MUMBAI

In the result, impugned orders are set-aside and the appeals by assessee are allowed for statistical purpose

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.34 से 37/मुं/2022 ("न.व. 2015-16)

132 taxamann.com 123(SC)]. Thus, in the light of aforesaid decision of Hon’ble Apex Court, the present appeals have been filed by the assessee within the extended period of limitation, hence, no delay. 6. The ld.Authorized Representative for the assessee submitted that the CIT(A) has dismissed the appeals of the assessee inlimine on the ground of limitation

CONSOLE COMPONENTS (INDIA ) PVT. LTD,MUMBAI vs. TDS CPC,, MUMBAI

In the result, impugned orders are set-aside and the appeals by assessee are allowed for statistical purpose

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.34 से 37/मुं/2022 ("न.व. 2015-16)

132 taxamann.com 123(SC)]. Thus, in the light of aforesaid decision of Hon’ble Apex Court, the present appeals have been filed by the assessee within the extended period of limitation, hence, no delay. 6. The ld.Authorized Representative for the assessee submitted that the CIT(A) has dismissed the appeals of the assessee inlimine on the ground of limitation

M/S. CONSOLE COMPONENTS (INDIA ) P. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

In the result, impugned orders are set-aside and the appeals by assessee are allowed for statistical purpose

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.34 से 37/मुं/2022 ("न.व. 2015-16)

132 taxamann.com 123(SC)]. Thus, in the light of aforesaid decision of Hon’ble Apex Court, the present appeals have been filed by the assessee within the extended period of limitation, hence, no delay. 6. The ld.Authorized Representative for the assessee submitted that the CIT(A) has dismissed the appeals of the assessee inlimine on the ground of limitation

M/S. CONSOLE COMPONENTS (INDIA) PVT. LTD,MUMBAI vs. TDS, CPC, , UTTAR PRADESH

In the result, impugned orders are set-aside and the appeals by assessee are allowed for statistical purpose

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.34 से 37/मुं/2022 ("न.व. 2015-16)

132 taxamann.com 123(SC)]. Thus, in the light of aforesaid decision of Hon’ble Apex Court, the present appeals have been filed by the assessee within the extended period of limitation, hence, no delay. 6. The ld.Authorized Representative for the assessee submitted that the CIT(A) has dismissed the appeals of the assessee inlimine on the ground of limitation

CONSOLE COMPONENTS (INDIA) PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

In the result, impugned orders are set-aside and the appeals by assessee are allowed for statistical purpose

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.34 से 37/मुं/2022 ("न.व. 2015-16)

132 taxamann.com 123(SC)]. Thus, in the light of aforesaid decision of Hon’ble Apex Court, the present appeals have been filed by the assessee within the extended period of limitation, hence, no delay. 6. The ld.Authorized Representative for the assessee submitted that the CIT(A) has dismissed the appeals of the assessee inlimine on the ground of limitation

DCIT-1(2)1, MUMBAI, MUMBAI vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LTD, MUMBAI

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

condone the delay and hence the appeals are the appeals are admitted for hearing admitted for hearing on merits. 4. All the grounds raised by the Department are inter- All the grounds raised by the Department are inter All the grounds raised by the Department are inter related and inter related and inter-connected and relates to challenging

DCIT-1(2)1, MUMBAI., MUMBAI vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LTD, MUMBAI

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

condone the delay and hence the appeals are the appeals are admitted for hearing admitted for hearing on merits. 4. All the grounds raised by the Department are inter- All the grounds raised by the Department are inter All the grounds raised by the Department are inter related and inter related and inter-connected and relates to challenging