MOHAMMAD SALEEM,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

153C / 143(3) of the Income Tax Act, 1961 (in short „the Act‟) dated 28.09.202, 27.09.2021 passed by Assistant Commissioner of Income Tax Central Circle 4(4), Mumbai (in short „the Ld. AO‟). ITA no. 3862, 3950, 3951,3952, 3953,3954 & 3955/MUM/2025 Mohammad Saleem Condonation of Delay: 2. The captioned appeals are time barred being filed with a delay

MOHAMMAD SALEEM,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

153C / 143(3) of the Income Tax Act, 1961 (in short „the Act‟) dated 28.09.202, 27.09.2021 passed by Assistant Commissioner of Income Tax Central Circle 4(4), Mumbai (in short „the Ld. AO‟). ITA no. 3862, 3950, 3951,3952, 3953,3954 & 3955/MUM/2025 Mohammad Saleem Condonation of Delay: 2. The captioned appeals are time barred being filed with a delay

MOHAMMAD SALEEM,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 4(4), MUMBAI, MUMBAI

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

153C / 143(3) of the Income Tax Act, 1961 (in short „the Act‟) dated 28.09.202, 27.09.2021 passed by Assistant Commissioner of Income Tax Central Circle 4(4), Mumbai (in short „the Ld. AO‟). ITA no. 3862, 3950, 3951,3952, 3953,3954 & 3955/MUM/2025 Mohammad Saleem Condonation of Delay: 2. The captioned appeals are time barred being filed with a delay

ALPS CONSTRUCTION ,MUMBAI vs. ITO WARD 23(1)(1), MUMBAI

Bench: SHRI B R BASKARAN (Accountant Member), SHRI RAJ KUMAR CHAUHAN (Judicial Member)

153C / 143(3) of the Income Tax Act, 1961 (in short „the Act‟) dated 28.09.202, 27.09.2021 passed by Assistant Commissioner of Income Tax Central Circle 4(4), Mumbai (in short „the Ld. AO‟). ITA no. 3862, 3950, 3951,3952, 3953,3954 & 3955/MUM/2025 Mohammad Saleem Condonation of Delay: 2. The captioned appeals are time barred being filed with a delay

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...

section 250 of the Act\ndated 08.11.2024\nRespected Members,\nAPPLICATION FOR CONDONATION OF DELAY\n1. The Appellant respectfully submits that the present appeal is being preferred against the\norder dated 08.11.2024 passed by the Commissioner of Income Tax (Appeals),\nMumbai, in Appeals for AY 2013-14 to 2019-20.\n2. The appeal is being filed with a delay

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...

section 250 of the Act\ndated 08.11.2024\nRespected Members,\nAPPLICATION FOR CONDONATION OF DELAY\n1. The Appellant respectfully submits that the present appeal is being preferred against the\norder dated 08.11.2024 passed by the Commissioner of Income Tax (Appeals),\nMumbai, in respect of assessment year 2013-14 to 2019-20.\n2. The appeal is being filed with a delay

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...

section 250 of the Act\ndated 08.11.2024\nRespected Members,\nAPPLICATION FOR CONDONATION OF DELAY\n1. The Appellant respectfully submits that the present appeal is being preferred against the\norder dated 08.11.2024 passed by the Commissioner of Income Tax (Appeals),\nMumbai, in Appeals against order 2013-14 to 2019-20.\n2. The appeal is being filed with a delay

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...

section 250 of the Act\ndated 08.11.2024\nRespected Members,\nAPPLICATION FOR CONDONATION OF DELAY\n1. The Appellant respectfully submits that the present appeal is being preferred against the\norder dated 08.11.2024 passed by the Commissioner of Income Tax (Appeals),\nMumbai, in respect of AYs 2013-14 to 2019-20.\n2. The appeal is being filed with a delay

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

condonation of delay of 248 days in filing cross objection. The Hon’ble High Court The Hon’ble High Court referred to the decision of to the decision of Hon’ble Supreme Court in the case of N Balakrishnan Vs M Court in the case of N Balakrishnan Vs M Court in the case of N Balakrishnan Vs M Krishnamurthy

DCIT CC-8(4), MUMBAI vs. KALYANJI VELJI HUF, MUMBAI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2014-15 Dcit Cent. Circle-8(4), M/S Kalyanji Velji Huf Room No. 659, 6Th Floor, Plot No. 368, Vishrani Niwas, Aayakar Bhavan, M.K. Road, Vs. Bhandarkar Road, Matunga C.R. Mumbai-400020. Mumbai-400019. Pan No. Aaahk 1097 D Appellant Respondent Revenue By : Mr. Jasdeep Singh, Cit-Dr Assessee By : None Date Of Hearing : 30/05/2022 Date Of Pronouncement : 26/08/2022

153C is procedural section. Both sections definitely stand on different footings. stand on different footings. 4. On the facts and circumstances of the case an On the facts and circumstances of the case and in law, the d in law, the learned Commissioner of Income learned Commissioner of Income-tax(Appeals)-50 has not 50 has not considered the decision

ACIT CC 7(1) , MUMBAI vs. DR. D.Y.PATIL EDUCATION SOCIETY, MUMBAI

In the result, both the appeal

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Asst. Cit, Cc-7(1), Dr. D.Y. Patil Education Society, R. No. 676B, 6Th Floor, Aayakar 869, E Ward, Kasaba Vawada, Bhavan, M.K. Road, Vs. Kolhapur-416006. Mumbai-400020. Pan No. Aaatd 8919 M Appellant Respondent Co No. 58/Mum/2022 (Ita No. 2293/Mum/2021) Assessment Year: 2011-12 & Co No. 59/Mum/2022 (Ita No. 2294/Mum/2021) Assessment Year: 2012-13 Dr. D.Y. Patil Education Society, Asst. Cit, Cc-7(1), 869, E Ward, Kasaba Vawada, R. No. 676B, 6Th Floor, Aayakar Kolhapur-416006. Vs. Bhavan, M.K. Road, Mumbai-400020. Pan No. Aaatd 8919 M Appellant Respondent Assessee By : Mr. Dharmesh Shah/Dhaval Shah, Ar Revenue By : Mr. T. Shankar, Cit-Dr/Mahita Nair Date Of Hearing : 09/09/2022 Date Of Pronouncement : 29/09/2022

section 153C of the Act. The search in the case of other entities was concluded on 29.07.2016 and therefore, assessment in entities was concluded on 29.07.2016 and therefore, assessment in entities was concluded on 29.07.2016 and therefore, assessment in the case of searched ed person were reopened for the period from were reopened for the period from assessment year

ACIT CENT. CIR 7(1), MUMBAI vs. DR. D.Y.PATIL EDUCATION SOCIETY, MUMBAI

In the result, both the appeal

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Asst. Cit, Cc-7(1), Dr. D.Y. Patil Education Society, R. No. 676B, 6Th Floor, Aayakar 869, E Ward, Kasaba Vawada, Bhavan, M.K. Road, Vs. Kolhapur-416006. Mumbai-400020. Pan No. Aaatd 8919 M Appellant Respondent Co No. 58/Mum/2022 (Ita No. 2293/Mum/2021) Assessment Year: 2011-12 & Co No. 59/Mum/2022 (Ita No. 2294/Mum/2021) Assessment Year: 2012-13 Dr. D.Y. Patil Education Society, Asst. Cit, Cc-7(1), 869, E Ward, Kasaba Vawada, R. No. 676B, 6Th Floor, Aayakar Kolhapur-416006. Vs. Bhavan, M.K. Road, Mumbai-400020. Pan No. Aaatd 8919 M Appellant Respondent Assessee By : Mr. Dharmesh Shah/Dhaval Shah, Ar Revenue By : Mr. T. Shankar, Cit-Dr/Mahita Nair Date Of Hearing : 09/09/2022 Date Of Pronouncement : 29/09/2022

section 153C of the Act. The search in the case of other entities was concluded on 29.07.2016 and therefore, assessment in entities was concluded on 29.07.2016 and therefore, assessment in entities was concluded on 29.07.2016 and therefore, assessment in the case of searched ed person were reopened for the period from were reopened for the period from assessment year

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

153C”. On the other hand, only the Assessing Officer of other person, other than Assessing Officer of searched person can say and write “Issue notice u/s. 153C” 2.35. The above facts reflects that neither satisfaction note was issued by the Assessing Officer in his capacity as a 57 Skylark Build Skylark Buildcon P. Ltd. Smt. Hemlata S. Shetty, Oasis Realty

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

153C”. On the other hand, only the Assessing Officer of other person, other than Assessing Officer of searched person can say and write “Issue notice u/s. 153C” 2.35. The above facts reflects that neither satisfaction note was issued by the Assessing Officer in his capacity as a 57 Skylark Build Skylark Buildcon P. Ltd. Smt. Hemlata S. Shetty, Oasis Realty

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

153C”. On the other hand, only the Assessing Officer of other person, other than Assessing Officer of searched person can say and write “Issue notice u/s. 153C” 2.35. The above facts reflects that neither satisfaction note was issued by the Assessing Officer in his capacity as a 57 Skylark Build Skylark Buildcon P. Ltd. Smt. Hemlata S. Shetty, Oasis Realty

MATRIX INDIA ENTERTAINMENT CONSULTANTS PVT. LTD,MUMBAI vs. ACIT, CC -8(2), MUMBAI

In the result the appeals for 2005-06, 2006-07, 2007-08 &

Bench: Shri Rajesh Kumar & Shri Ramlal Negi

section 153C to assessee was invalid. Hence, incriminating material is sine qua non. M/s. Matrix India Entertainment Consultants Pvt. Ltd The Bombay High Court decision is confirmed by the Supreme Court in CIT vs. Sinhagad Technical Education Society Civil Appeal No. 11080 of 2017 dt. 29/8/2017. (2017) 397 ITR 344 (SC) vi) In the case of Skylark Build vs. ACIT

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

M/S. KISHOR D NAIK (HUF),MUMBAI vs. ACIT, CENTRAL CIRCLE -2, THANE

In the result, the appeal of the assessee is accordingly allowed

condone the delay of seventy-six (76) days in\nfiling the appeal. The appeal is accordingly admitted for\nadjudication on grounds raised.\n3. Briefly stated, facts of the case are that assessee had filed\nreturn of income u/s 139(1) of the Income-tax Act, 1961 ( in short\nthe 'Act') i.e. the original return, on 12.02.2013 declaring total\nincome