SHREE RAJ EXPORTS P.LTD,MUMBAI vs. DCIT CEN CIR 12, MUMBAI

In the result, the appeals of assessee are allowed

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

condone the delay and admit the appeal. 5. The first common issue in these four appeals of assessee is as regards to the assumption of jurisdiction under section 153A

SHREE RAJ EXPORTS P.LTD,MUMBAI vs. DCIT CEN CIR 12, MUMBAI

In the result, the appeals of assessee are allowed

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

condone the delay and admit the appeal. 5. The first common issue in these four appeals of assessee is as regards to the assumption of jurisdiction under section 153A

SHREE RAJ EXPORTS P.LTD,MUMBAI vs. DCIT CEN CIR 12, MUMBAI

In the result, the appeals of assessee are allowed

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

condone the delay and admit the appeal. 5. The first common issue in these four appeals of assessee is as regards to the assumption of jurisdiction under section 153A

HILTON INFRASTRUCUTRE,MUMBAI vs. DCIT CC-4(2), MUMBAI

condones the delay on my part.\nTotal cash received towards the Fuego project are as under and\nthe income @8% on unaccounted receipts is offered as additional\nincome for M/s Hilton Infrastructure:\nFinancial Year\nTotal Unaccounted\nReceipts\n2014-15\n63,65,000\n2015-16\n1,89,29,360\n2016-17\n1,80,00,000\n2018

HILTON INFRASTRUCTURE,MUMBAI vs. DCIT CC-4(2), MUMBAI

condones the delay on my part.\n......\nTotal cash received towards the Fuego project are as under and\nthe income @8% on unaccounted receipts is offered as additional\nincome for M/s Hilton Infrastructure:\nFinancial Year\nTotal Unaccounted\nReceipts\n2014-15\n63,65,000\n2015-16\n1,89,29,360\n2016-17\n1,80,00,000\n2018

HILTON INFRASTRUCTURE ,MUMBAI vs. DCIT CC-4(2), MUMBAI

condones the delay on my part.\nTotal cash received towards the Fuego project are as under and\nthe income @8% on unaccounted receipts is offered as additional\nincome for M/s Hilton Infrastructure:\nFinancial Year\nTotal Unaccounted\nReceipts\n2014-15\n63,65,000\n2015-16\n1,89,29,360\n2016-17\n1,80,00,000\n2018

AADIVASI WELFARE FOUNDATION,JHARKHAND vs. ASSESSING OFFICER, EXEMPTION WARD 1(1), MUMBAI, MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Narender Kumar Choudhary & Shri Gagan Goyalaadivasi Welfare Foundation, Plot No. 8185, Sri Krishna Road, Near Srinath University, Dindli Basti, Majhitola, Adityapur, Pan No. Aarca5995N ...... Appellant Vs. Ao (Exem.) Ward-1(1), Pratistha Bhavan, Church Gate, M. K. Road, Mumbai-400 020 ..... Respondent

153A relating to the assessment year commencing on the 1st day of April, 2024 shall,— (g) in the case of a person including a company whether or not registered under section 25 of the Companies Act, 1956 (1 of 1956), required to file a return under sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section

LUXORA INFRASTRUCTURE P. LTD.,MUMBAI vs. DCIT CENTRAL CIRCLE-2(1), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Shamim Yahya

section 234A, 234B and 234C of IT. Act 1961 is unjustified, unwarranted and excessive. 12. Any other ground shall be prayed at the time of hearing. 3. At the outset, it is noted that the delay 74 days in filing the appeal. Ld. Counsel of the assessee submitted that the delay was owing to the Corona Virus pandemic. Hence

NISHA THOMAS,MUMBAI vs. COMMISSIONER OF INCOME TAX (A)-DRP-2 , MUMBAI

In the result, the appeal is allowed

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

condone the delay of 3 days in filing the appeal and admit the appeal for adjudication. 6. The first contention of the ld. AR is with regard to the legal issue that the notice issued under section 148 of the Act dated 22.07.2022 is barred by limitation. The ld. AR submitted that the AO issued a notice under

DY CIT - CC-2(3), MUMBAI vs. AVINASH NIVRUTTI BHOSALE, PUNE

In the result, appeal of the assessee is allowed and appeal of the revenue is dismissed for A

condone the delay and admit the appeal of the assessee for adjudication. 5. We find that the Revenue had raised only one ground before us challenging the action of the ld. CIT(A) in allowing the assessee’s claim of set off of long term capital gain of Rs.2,97,37,203/- on sale of immovable property against brought forward

VIVEK MEHROTRA,MUMBAI vs. DCIT CC 3(2) , MUMBAI

In the result, appeal filed by the Revenue is partly allowed for statistical purpose

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bleshri Vivek Mehrotra V. Dcit – Central Circle – 3(2) Office No. 116, Churchgate Chamber Room No. 1913, 19Th Floor Above Greater Bank, 5 New Marine Lines Air India Building, Nariman Point Mumbai -400020 Mumbai – 400 021 Pan: Aahpm4127B (Appellant) (Respondent) Dcit – Central Circle – 3(2) V. Shri Vivek Mehrotra Central Range - 3 Office No. 116, Churchgate Chamber Above Greater Bank, 5 New Marine Lines Room No. 1913, 19Th Floor Mumbai -400020 Air India Building, Nariman Point Mumbai – 400 021 Pan: Aahpm4127B (Appellant) (Respondent)

153A, the following submission may kindly be considered and taken on record. 1. Additional ground was raised after a gap of 3 years and 5 months i) Appeal was filed by the assessee 2359/M/2018 Form 36 was verified on 10/4/2018, in line 5 the section mentioned is 143(3) (date of communication of CIT(A) order

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 action on Allana Group,\nhaving identical, interconnected and interwoven facts, therefore,\nthese appeals, for the sake of brevity are heard together

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

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 action on Allana Group,\nhaving identical, interconnected and interwoven facts, therefore,\nthese appeals, for the sake of brevity are heard together

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 action on Allana Group,\nhaving identical, interconnected and interwoven facts, therefore,\nthese appeals, for the sake of brevity are heard together

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 action on Allana Group,\nhaving identical, interconnected and interwoven facts, therefore,\nthese appeals, for the sake of brevity are heard together

DCIT CEN CIR 1(1), MUMBAI vs. ROLTA LTD, MUMBAI

In the result, Department’s appeals in ITA no

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

condone the delay and admit these cross objections for hearing on merit. 4. The Department has raised two issues in its grounds of appeal. The first issue relates to the decision of the learned Commissioner (Appeals) in holding that in the absence of incriminating material, assessment made under section 153A