TASKUS INDIA PRIVATE LIMITED,MUMBAI vs. CIRCLE 8(3)(1), MUMBAI

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2022-23 M/S Taskus India Pvt. Ltd., 1. Dy. Director Of Income- Ttc Industrial Area, Tower -9, Tax Central Processing Vs. Gigaplex It Park, 18Th & 19Th Centre Unit, Bengaluru, Floor, Midc, Plot No. 1 I.T.5, 1St Floor, Prestige Alpha Airoli Knowledge Park Rd, Airoli, No 48/1, 48/2 Navi Mumbai-400708. Beratenaagrahara Begur Hosur Rd Uttarahali Hobli, Bengaluru- 560100. 2. The Dy. Cit, Circle 8(3)(1), Mumbai. Aayakar Bhavan, M.K. Road, Mumbai-400020. Pan No. Aahct 0980 G Appellant Respondent

condone the belated claim under section 80AC. under section 80AC. M/s Taskus India Pvt. Ltd. M/s Taskus India Pvt. Ltd. 5. The Learned Addl./ JCIT (A) has failed to appreciate that the 5. The Learned Addl./ JCIT (A) has failed to appreciate that the 5. The Learned Addl./ JCIT (A) has failed to appreciate that the subject adjustment carried

NARIMAN POINT ASSOCIATION,MUMBAI vs. ITO EXEMPTION-2(1), MUMBAI

In the result, both appeals by the assessee are dismissed

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) disallowance of loss claimed, if return of the previous year for which set off of loss is claimed was furnished beyond the due date specified under sub-section (1) of section 139; (iv) disallowance of expenditure indicated in the audit report

NARIMAN POINT ASSOCIATION,MUMBAI vs. ITO EXEMPTION-2(1), MUMBAI

In the result, both appeals by the assessee are dismissed

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) disallowance of loss claimed, if return of the previous year for which set off of loss is claimed was furnished beyond the due date specified under sub-section (1) of section 139; (iv) disallowance of expenditure indicated in the audit report

KUDOS FINANCE AND INVESTMENTS PVT. LTD.,PUNE vs. ITO, WARD-14 (2)(1), MUMBAI

delay of 372 days\nin filing the present appeal is condoned. Accordingly, we proceed to\nadjudicate the grounds/additional grounds raised by the Assessee in\nthe present appeal.\n8. It is admitted position that the Assessee had returned loss for the\n Assessment Year 2019-2020. It has not been disputed by the\nAssessee that as per Section 36(1)(viia

KUDOS FINANCE AND INVESTMENT PVT LTD,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX-6, MUMBAI

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

delay of 372 days in filing the present appeal is condoned. Accordingly, we proceed to adjudicate the grounds/additional grounds raised by the Assessee in the present appeal. 8. It is admitted position that the Assessee had returned loss for the Assessment Year 2019-2020. It has not been disputed by the Assessee that as per Section 36(1)(viia

SHREE PUSHKAR FOUNDATION,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION)-WARD 2(30, MUMBAI

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2021-22 Shree Pushkar Foundation, Ito (Exemption) – Ward 2(3), 301/302, 3Rd Floor, Cumbala Hill Tele Exchange Atlanta Centre, Vs. (Mtnl), Peddar Rd, Tardeo, Near Udyog Bhavan, Mumbai-400026. Sonawala Road, Goregaon East, Mumbai-400063. Pan No. Aawts 2303 N Appellant Respondent

143(1) of the Act and therefore, the decisions relied upon by the assessee were not applicable over the facts of the case. upon by the assessee were not applicable over the facts of the case. upon by the assessee were not applicable over the facts of the case. Shree Pushkar Foundation Shree Pu 4 4. We have heard rival

M/S. LAVINO KAPUR COTTONS PVT. LTD,MUMBAI vs. DCIT CIR 3(2) (1) , MUMBAI

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 2102 & 2103/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2017-18 & 2018-19) Dcit Cir-3(2)(1), M/S Lavino Kapur Cottons Aayakar Bhavan, Pvt. Ltd. बिधम/ Maharshi Karve Road, 121/122, Mittal Chambers, Vs. Churchgate, Nariman Point, Mumbai-400 020 Mumbai-400 021 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaacl0824C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Surinder Mehra, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Mehul Jain, Ld. Dr सुनवाईकीतारीख/ : 02.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeals Have Been Filed By The Assessee Against The Separate Impugned Order Of Even Date 10.09.2021, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2017-18 & 2018-19. 2

delay in filing the appeals and there is a reasonable cause, therefore appeal of the assessee is condoned. 4. The ground taken before us is that, Ld. First Appellate Authority has erred in law and on facts in holding addition u/s 3 I.T.A. No. 2102 & 2103/Mum/2021 M/S Lavino Kapur Cottons Pvt. Ltd 36(1)(va) on account of late deposit

ARTI SHAILEN TOPIWALA,ANDHERI WEST, MUMBAI vs. ITO, WARD 34(1)(1), MUMBAI, BKC, BANDRA EAST, MUMBAI

In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for statisti...

Bench: Shri Sandeep Gosain () & Om Prakash Kant () Ita No. 4383 & 4384/Mum/2025 Assessment Year: 2013-14 Arti Shailen Topiwala Ito, Ward 34(1)(1), Mumbai B-701, Parimal Apartment, C.D. Income Tax Appellate Barfiwala Road, Andheri West, Vs. Tribunal, Mumbai- 400058 Mumbai- 400020 Pan No. Aacpt 3505 D Appellant Respondent

143(2) of the Income-tax Act, 1961 (‘the Act’) was duly issued and served tax Act, 1961 (‘the Act’) was duly issued and served tax Act, 1961 (‘the Act’) was duly issued and served upon the assessee. However, subsequent notices issued under upon the assessee. However, subsequent notices issued under upon the assessee. However, subsequent notices issued under section

ARTI SHAILEN TOPIWALA,ANDHERI WEST, MUMBAI vs. ITO, WARD 34(1)(1), MUMBAI, BKC, BANDRA EAST, MUMBAI

In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for In the result both the appeals of the assessee are allowed for statisti...

Bench: Shri Sandeep Gosain () & Om Prakash Kant () Ita No. 4383 & 4384/Mum/2025 Assessment Year: 2013-14 Arti Shailen Topiwala Ito, Ward 34(1)(1), Mumbai B-701, Parimal Apartment, C.D. Income Tax Appellate Barfiwala Road, Andheri West, Vs. Tribunal, Mumbai- 400058 Mumbai- 400020 Pan No. Aacpt 3505 D Appellant Respondent

143(2) of the Income-tax Act, 1961 (‘the Act’) was duly issued and served tax Act, 1961 (‘the Act’) was duly issued and served tax Act, 1961 (‘the Act’) was duly issued and served upon the assessee. However, subsequent notices issued under upon the assessee. However, subsequent notices issued under upon the assessee. However, subsequent notices issued under section

GETINGE MEDICAL INDIA PRIVATE LIMITED ,MUMBAI vs. DCIT 2(2)(1), MUMBAI MAHARASHTRA

In the result, appeal filed by the assessee stands partly allowed

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

condoned only under section 119(2)(b) by the competent authority, and that since the issue originated from the intimation under section 143(1) and an appeal is pending before the Ld. CIT(A), the same cannot be examined in the present proceedings. The dispute thus centres on the nature of Form 10-IC, the scope of appellate jurisdiction

DSP FINANCE PRIVATE LIMITED ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX -39(1)(1), MUMBAI

In the result, the appeal of In the result, the appeal of the assessee is allowed for statistical the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2020-21 Dsp Finance Pvt. Ltd., Dy. Director Of Income-Tax, Cpc, 11Th Floor, Mafatlal Centre Nariman Bengaluru-560500. Vs. Point, Nariman Point, Dy. Cit-3(1)(1), Mumbai-400021. Aayakar Bhavan, Mumbai-400020. Pan No. Aaacd 3069 K Appellant Respondent

delay of nine months in filing the appeal under section 250 of the Act against intimation passed under under section 250 of the Act against intimation passed under under section 250 of the Act against intimation passed under section 143(1) of the Income Tax Act, 1961 ("the Act") dated section 143(1) of the Income

CALIBEHR BUSINESS SUPPORT SERVICES PVT LTD.,,MUMBAI vs. ASST DIRECTOR OF INCOME TAX, CPC/ ASST COMM OF INCOME TAX CIRCLE-1(2)(1), BANGALOR

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

ii) There are no new additions made in the order u/s 143(3), but income of the assessee has been computed taking that income assessed as starting point of computation of income. (iii) intimation issued u/s 143(1) is a separately appealable order u/s 246A as the issues raised in the appeal were arising from intimation u/s 143(1

CALIBEHR BUSINESS SUPPORT SERVICES PVT LTD.,,MUMBAI vs. ASST DIRECTOR OF INCOME TAX, CPC/ ASST COMM OF INCOME TAX CIRCLE-1(2)(1), BANGALOR

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

ii) There are no new additions made in the order u/s 143(3), but income of the assessee has been computed taking that income assessed as starting point of computation of income. (iii) intimation issued u/s 143(1) is a separately appealable order u/s 246A as the issues raised in the appeal were arising from intimation u/s 143(1

CALIBEHR BUSINESS SUPPORT SERVICES PRIVATE LIMITED,MUMBAI vs. ASSESSING OFFICER, NATIONAL E-ASSESSEMENT CENTRE , DELHI

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

ii) There are no new additions made in the order u/s 143(3), but income of the assessee has been computed taking that income assessed as starting point of computation of income. (iii) intimation issued u/s 143(1) is a separately appealable order u/s 246A as the issues raised in the appeal were arising from intimation u/s 143(1

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. ADDL CIT RG 1(1), MUMBAI

143(3) \nr.w.s. \n144B \nDCIT, Range \n1(1), Mumbai \n30.03.2009 271(1)(c) \n2019-20 \n2020-21 \n2020-21 \n2002-03 \nRevenue \nAssessee \nRevenue \nAssessee \n[Appeals \nagainst \nPenalty \nOrder \npassed \nu/s. \n271(1)(c)] \nDCIT, Range \n1(1), Mumbai \n30.03.2009 271(1)(c) \n2003-04 \nDCIT, Cir-1(1), \nMumbai \n08.10.2010 271(1)(c) \n2005-06 \nDCIT

ZAHIR KASAM MEMON,MUMBAI vs. ADDL-JCIT (A)-2, , MUMBAI

In the result the appeal filed by the assessee stands dismissed

Bench: Smt Beena Pillai & Shri Prabhash Shankarassessment Year: 2019-20 Zahir Kasam Memon Addl-Jcit (A) -2 Memon Brothers, Chennai, Pinjarwada, Tamil Nadu. Kumbharwada, Vs. Zenda Bazar, Vasai (West).-401201. Pan:Aempm1407R (Appellant) (Respondent)

II. Admission of Additional Grounds:- A. The Ld.AR submitted that the assessee has filed an application for admission of additional grounds that reads as under: 1. “Your honor the assesse filed appeal late as there was confusion whether the appeal can be filed against Intimation u/s 143(1) and for the amount mistakenly written by the auditor. 2. As during

GEECEE VENTURES LIMITED ,MUMBAI vs. DCIT, CIRCLE 2(1)(1), MUMBAI

The appeal is allowed for statistical purposes

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

delay in filing appeal/cross objection is condoned. Ground No.1 and 2 of Department’s Appeal 11. Ground No.1 and 2 raised by the Revenue pertain to the directions issued by the CIT(A) to the Assessing Officer in relation to claim of deduction under Section 80IA of the Act. 12. On perusal of record, we find that the Assessee

ACIT-2(1)(1), MUMBAI vs. GEECEE VENTURES LIMITED, MUMBAI

The appeal is allowed for statistical purposes

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

delay in filing appeal/cross objection is condoned. Ground No.1 and 2 of Department’s Appeal 11. Ground No.1 and 2 raised by the Revenue pertain to the directions issued by the CIT(A) to the Assessing Officer in relation to claim of deduction under Section 80IA of the Act. 12. On perusal of record, we find that the Assessee