ANANDKUMAR JAIN,MUMBAI vs. ITO WD 18(2)(2), MUMBAI

In the result, appeal of the assessee is allowed, as above

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2003-04

condone the delay in filing the appeal. 7. As regards the observation of the Assessing Officer that denial of the deduction under Section 80HHC of the Act on the sale proceeds of the DEPB license, which was allowed by the Hon’ble Special Bench of the Tribunal in another case, cannot be said to be mistake apparent from the record

BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

173, 174, 175 & 176/M/2022 Assessment Year: 2014-15 ITA Nos.177, 178, 179, 180, 181, 182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East), Uttar Pradesh – 201 010 Mumbmai – 400 059 PAN: AAACB4554B (Appellant) (Respondent) Present

BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

173, 174, 175 & 176/M/2022 Assessment Year: 2014-15 ITA Nos.177, 178, 179, 180, 181, 182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East), Uttar Pradesh – 201 010 Mumbmai – 400 059 PAN: AAACB4554B (Appellant) (Respondent) Present

M/S. BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, MUMBAI

Bench: Shri Baskaran Br & Shri Kuldip Singh

173, 174, 175 & 176/M/2022 Assessment Year: 2014-15 ITA Nos.177, 178, 179, 180, 181, 182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East), Uttar Pradesh – 201 010 Mumbmai – 400 059 PAN: AAACB4554B (Appellant) (Respondent) Present

BLUE SPOT EQUPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, MUMBAI

Bench: Shri Baskaran Br & Shri Kuldip Singh

173, 174, 175 & 176/M/2022 Assessment Year: 2014-15 ITA Nos.177, 178, 179, 180, 181, 182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East), Uttar Pradesh – 201 010 Mumbmai – 400 059 PAN: AAACB4554B (Appellant) (Respondent) Present

BLUE SPOT EQUIPMENT COMPANY PVT. LTD MUMBAI,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

173, 174, 175 & 176/M/2022 Assessment Year: 2014-15 ITA Nos.177, 178, 179, 180, 181, 182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East), Uttar Pradesh – 201 010 Mumbmai – 400 059 PAN: AAACB4554B (Appellant) (Respondent) Present

BLUE SPOT EQUPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

173, 174, 175 & 176/M/2022 Assessment Year: 2014-15 ITA Nos.177, 178, 179, 180, 181, 182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East), Uttar Pradesh – 201 010 Mumbmai – 400 059 PAN: AAACB4554B (Appellant) (Respondent) Present

BLUE SPOT EQUIPMENT COMPANY PVT. LTD.,MUMBAI vs. TDS CPC., GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

173, 174, 175 & 176/M/2022 Assessment Year: 2014-15 ITA Nos.177, 178, 179, 180, 181, 182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East), Uttar Pradesh – 201 010 Mumbmai – 400 059 PAN: AAACB4554B (Appellant) (Respondent) Present

BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

173, 174, 175 & 176/M/2022 Assessment Year: 2014-15 ITA Nos.177, 178, 179, 180, 181, 182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East), Uttar Pradesh – 201 010 Mumbmai – 400 059 PAN: AAACB4554B (Appellant) (Respondent) Present

BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

173, 174, 175 & 176/M/2022 Assessment Year: 2014-15 ITA Nos.177, 178, 179, 180, 181, 182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East), Uttar Pradesh – 201 010 Mumbmai – 400 059 PAN: AAACB4554B (Appellant) (Respondent) Present

BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

173, 174, 175 & 176/M/2022 Assessment Year: 2014-15 ITA Nos.177, 178, 179, 180, 181, 182, 183 & 184/M/2022 Assessment Year: 2015-16 M/s. Blue Spot Equipment TDE CPC, Company Pvt. Ltd., Aayakar Bhavan, 35-36/ C.L.K. Arcade, Sector – 3, Marol Naka, Vs. Vaishali, Sir M.V. Road, Ghaziabad, Andheri (East), Uttar Pradesh – 201 010 Mumbmai – 400 059 PAN: AAACB4554B (Appellant) (Respondent) Present

SHAMKRIS CHARITY FOUNDATION ,MUMBAI vs. COMMISSIONER OF INCOME TAX EXEMPTION , MUMBAI

The appeal of the assessee is allowed for statistical purposes

Bench: Hon’Ble Justice (Retd.) C V Bhadangms Padmavathy S, Am

condone the delay with effect from 01.10.2024. The CBDT as per Circular No.7/2024 dated 25.04.2024 extended the time limit to 30.06.2024. In assessee's case, the application has been filed on 24.08.2024 which falls in the interim period where the assessee has submitted before the CIT(E) explaining the cause for delay of 54 days in filing the application. Considering

DEPUTY COMMISSIONER OF INCOME TAX (CIRCLE) - 6(1)(1), MUMBAI vs. M/S. AGARWAL TEXTILES INDUSTRIES P. LTD., MUMBAI

Accordingly, grounds raised by the revenue stands dismissed

Bench: Shri Mahavir Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 5298/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2009-10) Dcit Cir 6(1)(1), M/S Agarwal Textiles R. No. 563, Industries Pvt. Ltd. Aayakar Bhavan, Suit No. 226 Bussa बिधम/ M. K. Road, Industrial Premises Vs. Mumbai-400 020 Century Bazar Lane, Prabhadevi, Mumbai- 400 025 स्थायीलेखासं./जीआइआरसं./Pan No. Aaaca3872F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & C.O. No. 176/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2009-10) M/S Agarwal Textiles Dcit Cir 6(1)(1), R. No. 563, Industries Pvt. Ltd. Aayakar Bhavan, Suit No. 226 Bussa बिधम/ M. K. Road, Industrial Premises Vs. Mumbai-400 020 Century Bazar Lane, Prabhadevi, Mumbai- 400 025 (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Anandi Varma, Dr प्रत्यथीकीओरसे/Respondentby : Shri Mandar Vaidya, Ar

condone the delay. 7. The brief facts of the case are that assessee is engaged in trading of silk yarn and fabrics and trading in securities and derivative securities. Assessee filed its return of income on 30.09.09 declaring total loss of Rs. 1,25, 38,35,120/-. Thereafter assessee has filed revised return of income on 30.03.11 revising the total

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

173 to 189, no query was ever raised on any incriminating material belonging to the assessee which was found during the search action. Besides, not a single addition was made on the basis of any material found during search in case of Katrina Kaif in whose case the search was conducted. The ld AR, elaborating the provisions of section 153C

SRM SITES P.LTD,MUMBAI vs. ITO WD 7(2)(4), MUMBAI

In the result, both the appeals filed by the assessee for assessment years 2010-2011 and 2011-12 are allowed

Bench: Shri R.C. Sharma (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2011-2012 M/S Srm Sites Pvt. Ltd., The Commissioner Of Income Shree Ram Mills Premises, Tax (Appeals)-14 Ganpatrao Kadam Marg, Mumbai Lower Parel, Vs. Mumbai - 400013 Pan: Aancs0873M (Appellant) (Respondent) & Assessment Year: 2010-2011 M/S Srm Sites Pvt. Ltd., The Income Tax Officer-7(2)(4), Shree Ram Mills Premises, Mumbai Ganpatrao Kadam Marg, Lower Parel, Vs. Mumbai - 400013 Pan: Aancs0873M (Appellant) (Respondent) Assessee By : Shri Pradeep Sharma (Ar) Revenue By : Shri Saurabh Kumar Rai (Dr) Date Of Hearing: 15/03/2019 Date Of Pronouncement: 30/05/2019

condonation of delay filed by the assessee in the interest of justice and permitted the Ld. counsel for the assessee to argue the case of the assessee on merits. 10. Before us, the Ld. counsel for the assessee submitted that the assessee was awarded construction contract by the M/s Shree Ram Urban Infra Ltd. which is a holding company

VIVEK TRIVEDI ,MUMBAI vs. ACIT, CIRCLE 42(3)(1), MUMBAI

In the result, the appeal is allowed for statistical\npurposes

delay in filing\nthe appeal before the CIT(A) may please be condoned and the appeal of\nthe appellant may please be restored back with the direction to the CIT\n(A) to adjudicate the grounds of appeal on merits.\n3. On the facts and circumstances of the case and in law, the notice issued\nunder Section 148 is required

SHAPOORJI PALLONJI OIL AND GAS PRIVATE LIMITED,MUMBAI vs. NFAC , DELHI

In the result, the appeal is allowed partly for statistical

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-2019 Shapoorji Pallonji Oil & Gas Pvt. The National Faceless Ltd., Assessment Centre, 41/44 Shapoorji Pallonji Centre, Vs. Mumbai. Minoo Desai Marg, Colaba, Mumbai-400 005. Pan No. Aaecc 9599 B Appellant Respondent Assessee By : Mr. Gautam Thacker Revenue By : Dr. Kishor Dhule, Cit-Dr : Date Of Hearing 02/05/2023 : Date Of Pronouncement 11/05/2023 Order

173 on the basis of the intimation issued under section 143(1) of the Act basis of the intimation issued under section 143(1) of the Act basis of the intimation issued under section 143(1) of the Act dated 12 December 2019 instead of considering the total loss of Rs. December 2019 instead of considering the total loss

SMT RASHMI RAMESH DAMANI,MUMBAI vs. DCIT, CIRCLE 17(1), MUMBAI

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR (Accountant Member)

condone the delay of 1299 days in filing appeal before the Tribunal and proceed to adjudicate the grounds raised on merits. 4. The relevant facts in brief are that the Assessee is a resident individual engaged, inter alia, in trading of commodities. For the Assessment Year 2014-2015, the Assessee filed return of income on 30/09/2014. The case