A.C.I.T.-20(2), MUMBAI vs. NIRMAN CONSTRUCTIONS, MUMBAI

The appeal of the Revenue is dismissed

Bench: Shri Joginder Singh & Shri Sanjay Aroraassessment Year:2007-08 Dcit-20(2), Vs M/S Nirman Constructions, 612, Piramal Chambers, 14, Nyay Sagar, Old Nagardas Lalbaug, Road, Near Chinoy College, Mumbai-400012 Andheri (East), Mumbai-400069 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aacfn8428K

140A(3) r/w section 221 on 9th February 2010 after the completion of the assessment under section 143(3) of the Act vide order dated 30th December 2009. In response to the said notice, the assessee submitted and stated as under:– “Please refer to your above referred show cause notice dated 9th February 2010 which was received on 11th February

VINAY VIKRAM OBEROI,NAVI MUMBAI vs. ITO 22(3)4, NAVI MUMBAI

In the result, the assessee’s appeal for A

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainshri Vinay Vikram Oberoi Income Tax Officer-22(3)-4 22, Punit Chambers Tower 6, 3Rd Floor Plot 769-C, Sector 18 Vs. Vashi Railway Station Complex Turbhe, Vashi Vashi, Navi Mumbai 400703 Navi Mumbai 400705 Pan - Aaapo2816L Appellant Respondent

140A(3) of the Act only after passing of the penalty order levying penalty under section 221(1) of the Act. It was further submitted that the learned CIT(A) had also observed that the AO had levied the said penalty for good and sufficient reasons and after affording the assessee opportunity of being heard which could not be controverted

DCIT 17(2), MUMBAI vs. PRASHANT R. SAMDANI, MUMBAI

In the result the appeal filed by Revenue, and the C

Bench: Shri B.R.Baskaran & Shri Pawan Singh

section 140A(3) of the Act. The AO directed the assessee to make the payment of self-assessment tax vide notice dated 09.11.2012. Along with the direction for self- assessment tax, a show-cause notice u/s 221(1) was also issued asking the assessee as to why penalty should not be levied. The assessee contested the proceedings and filed

M/S. G M FABRICS P. LTD,MUMBAI vs. DY CIT -9(3)(2), MUMBAI

Appeal is partly allowed

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm M/S G.M. Fabrics P. Ltd. Dy. Cit Ground Floor, -9(3)(2) Dhana Singh Compound, Room No. 418, 4Th Floor, Andheri Kurla Road, Vs. Aayakar Bhavan, Jb Nagar, M.K. Road, Mumbai-400 058 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaach 2821 F

3,69,20,000/- by passing an order under Section 221(1) of the Act on 14th May, 2018. 011. Assessee aggrieved with that order preferred an appeal before the learned CIT (A), who confirmed the same by order dated 31 January 2020 and therefore, assessee is in appeal before us. G.M. Fabrics

SKYLARK BUILD,MUMBAI vs. ASST CIT CEN CIR 4(2), MUMBAI

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

3) of I.T. Act, 1961 for Asstt. Year 2011-12 is placed in Paper Book. This substantiates that documents seized are not of any incriminating nature. 60 Skylark Build Skylark Buildcon P. Ltd. Smt. Hemlata S. Shetty, Oasis Realty Shri Sudhakar M. Shetty Sahana Builders & Developers (P) Ltd. . D) Impugned years under appeal are assessment years

SKYLARK BUILD,MUMBAI vs. ASST CIT CEN CIR 4(2), MUMBAI

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

3) of I.T. Act, 1961 for Asstt. Year 2011-12 is placed in Paper Book. This substantiates that documents seized are not of any incriminating nature. 60 Skylark Build Skylark Buildcon P. Ltd. Smt. Hemlata S. Shetty, Oasis Realty Shri Sudhakar M. Shetty Sahana Builders & Developers (P) Ltd. . D) Impugned years under appeal are assessment years

DCIT CEN CIR 4(2), MUMBAI vs. SUDHAKAR M. SHETTY, MUMBAI

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K Assessment Year: 2008-09 M/S. Skylark Build Acit, Central Circle-4(2) 402, Sagar Avenue 4Th Floor, Aayakar Bhavan बनाम/ Plot B-54, Junction Of M.K.Road, Vs. Lallubhai Park & S.V. Road Mumbai 400020 Andheri (W), Mumbai 400058 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aazfs0404K

3) of I.T. Act, 1961 for Asstt. Year 2011-12 is placed in Paper Book. This substantiates that documents seized are not of any incriminating nature. 60 Skylark Build Skylark Buildcon P. Ltd. Smt. Hemlata S. Shetty, Oasis Realty Shri Sudhakar M. Shetty Sahana Builders & Developers (P) Ltd. . D) Impugned years under appeal are assessment years

TEHMINA K KATRAK CHARITABLE TRUST ,MUMBAI vs. ITO WARD 2(4), MUMBAI

delay (if\nany) is condonable.\n5. The Ld. CIT(A) ought to have held that the rectification u/s 154\ndenying the trust exemption itself was without jurisdiction, and\nnot a 'mistake apparent from record'.\n6. Your Appellant prays that the Deputy Commissioner of Income\nTax, CPC, (DCIT) be directed to grant the exemption under\nSection 11 of The Income