KETAN V. SHAH,MUMBAI vs. ASST CIT CEN CIR 11, MUMBAI

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

Section 50C of the Act and made additions to the income of the assessee on account of undisclosed income to the tune of Rs. 17,45,000/- for the impugned assessment year 2003-04 , vide assessment order dated 24-12-2008 passed by the AO u/s 144 r.w.s. 153A. 23.4. The assessee challenged the additions by filing first appeal with

DCIT CC 11, MUMBAI vs. KETAN V. SHAH, JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

Section 50C of the Act and made additions to the income of the assessee on account of undisclosed income to the tune of Rs. 17,45,000/- for the impugned assessment year 2003-04 , vide assessment order dated 24-12-2008 passed by the AO u/s 144 r.w.s. 153A. 23.4. The assessee challenged the additions by filing first appeal with

KETAN V. SHAH,MUMBAI vs. ASST CIT CEN CIR 11, MUMBAI

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

Section 50C of the Act and made additions to the income of the assessee on account of undisclosed income to the tune of Rs. 17,45,000/- for the impugned assessment year 2003-04 , vide assessment order dated 24-12-2008 passed by the AO u/s 144 r.w.s. 153A. 23.4. The assessee challenged the additions by filing first appeal with

DCIT CC 11, MUMBAI vs. KETAN V. SHAH, JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

Section 50C of the Act and made additions to the income of the assessee on account of undisclosed income to the tune of Rs. 17,45,000/- for the impugned assessment year 2003-04 , vide assessment order dated 24-12-2008 passed by the AO u/s 144 r.w.s. 153A. 23.4. The assessee challenged the additions by filing first appeal with

KETAN V. SHAH,MUMBAI vs. ASST CIT CEN CIR 11, MUMBAI

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

Section 50C of the Act and made additions to the income of the assessee on account of undisclosed income to the tune of Rs. 17,45,000/- for the impugned assessment year 2003-04 , vide assessment order dated 24-12-2008 passed by the AO u/s 144 r.w.s. 153A. 23.4. The assessee challenged the additions by filing first appeal with

KETAN V. SHAH HUF,MUMBAI vs. ASST CIT CEN CIR 11, MUMBAI

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

Section 50C of the Act and made additions to the income of the assessee on account of undisclosed income to the tune of Rs. 17,45,000/- for the impugned assessment year 2003-04 , vide assessment order dated 24-12-2008 passed by the AO u/s 144 r.w.s. 153A. 23.4. The assessee challenged the additions by filing first appeal with

DCIT CC 11, MUMBAI vs. KETAN V. SHAH (HUF), JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

Section 50C of the Act and made additions to the income of the assessee on account of undisclosed income to the tune of Rs. 17,45,000/- for the impugned assessment year 2003-04 , vide assessment order dated 24-12-2008 passed by the AO u/s 144 r.w.s. 153A. 23.4. The assessee challenged the additions by filing first appeal with

DCIT CC 11, MUMBAI vs. KETAN V. SHAH, JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

Section 50C of the Act and made additions to the income of the assessee on account of undisclosed income to the tune of Rs. 17,45,000/- for the impugned assessment year 2003-04 , vide assessment order dated 24-12-2008 passed by the AO u/s 144 r.w.s. 153A. 23.4. The assessee challenged the additions by filing first appeal with

KETAN V. SHAH,MUMBAI vs. ASST CIT CEN CIR 11, MUMBAI

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

Section 50C of the Act and made additions to the income of the assessee on account of undisclosed income to the tune of Rs. 17,45,000/- for the impugned assessment year 2003-04 , vide assessment order dated 24-12-2008 passed by the AO u/s 144 r.w.s. 153A. 23.4. The assessee challenged the additions by filing first appeal with

ANAND GOVIND PARAB,MUMBAI vs. ASSESSING OFFICER ASSESSMENT UNIT INCOME TAX DEPARTMENT DELHI, MUMBAI

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

Bench: Shri Om Prakash Kant, Am & Shri Rahul Chaudhary, Jm Anand Govind Parab Assessing Officer Assessment Unit Flat No. 12, C-11, 1St Floor, Income Tax Department Gayatri Cps Sector, Sanpada, Vs. Ito Ward 34(2)(2) G Block, Bkc Navi Mumbai-400 705 Bandra (E) Mumbai-400 051

Condon the delay in filing appeal before CIT(A). Along with filing appeal and in reply to defection notice issued by CIT(A). The CIT(A) rejected without taking into consideration of my application at all. As if I have not reply at all. 1.2 The learned CIT(A) issued notice of deficiency i.e. and asked for submission of application

SHWETA AJAYKUMAR PAHARIA,JAYMALA APARTMENT,MARVE ROAD, MALAD WEST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 41(3)(1),MUMBAI, KAUTILYA BHAVAN, BANDRA KURLA COMPLEX, MUMBAI

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

section 250 of the Income Tax Act, 1961 was passed against me on 29.12.2022 by the National Faceless Appeal Centre (NFAC). 3. That as per law, the appeal against the said order was required to be filed within 60 days from the date of receipt of the order passed by the CIT(A). 4. That the CIT(A) order

BANK OF INDIA RETIRED EMPLOYEES MEDICAL ASSISTANTCE SCHEME,MUMBAI vs. DIT (E), MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri G.S. Pannu & Shri Sandeep Gosain: A.Y : 2011-12

delay in filing of the appeal deserves to be condoned. We hold so. 8. At the time of hearing, both the parties also made arguments with regard to the merit of the dispute. The grievance of the assessee is that the Director has unjustly denied registration u/s 12A of the Act. Notably, Sec. 12AA of the Act empowers the Director

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

198/- after claiming deduction u/s 80HHC of Rs. 99,73,059/-. The case of the assessee was selected for scrutiny assessment. In the course of scrutiny assessment, the Assessing Officer noted that assessee carried on business in the name and style of M/s Fair Lady and M/s Fair Lady (Exports). The first concern is doing business in local markets only

DCIT 9(1)(1), MUMBAI vs. ACON MEASUREMENT P.LTD, MUMBAI

The appeal of the Revenue is dismissed and the

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2009-10 Dcit -9(1))(1), M/S Acon Measurement Pvt. Room No.260A, 02Nd Floor बनाम/ Limited, Aayakar Bhavan A-22, Nanddham Indl. Estate, Vs. M.K. Road Marol Maroshi Road, Mumbai-400020. Andheri (East), Mumbai-400059 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaaca5078K

delay is condoned. 4. So far as, the merits of the cross objection is concerned, the assessee has challenged upholding the reopening of assessment u/s 147/148 of the Act on the plea that the Ld. Commissioner of Income Tax (Appeal) ignored the fact that there was no reason to belief that income has escaped assessment as there was no tangible

SPRING TIME CLUBS & HOSPITALITY SERVICES P.LTD,KALYAN vs. A.O. TDS WD KALYAN, KALYAN

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Gargm/S. Sprigtime Clubs & Hospitality Assessing Officer, Tds Ward Services Pvt. Ltd. Rani Mansion, Murbad Road Vs. 2Nd Floor, Sprig Avenue, Club Road Kalyan (W), 421301 Kalyan (W) 421301 Pan – Aaocs9107M Appellant Respondent

delay of 17 days in filing this appeal and accordingly in the interest of equity and justice condone the same. This appeal is accordingly admitted for adjudication. 3.1 In this appeal, the assessee has raised the following grounds: - “On the facts and in the circumstances of the case and in law: 1. That the Commissioner of Income Tax (Appeals

DISHA DISTRIBUTORS,MUMBAI vs. A.O. TDS WD KALYAN, KALYAN

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

delay of 17 days in filing each of these three appeals and accordingly in the interest of equity and justice condone the same. These three appeals are accordingly admitted for adjudication. 3.1 In the above three appeals, the assessees have raised the following identical grounds: - “On the facts and in the circumstances of the case and in law: 1. That

ASIAN PIPES & PROFILES P. LTD,AMBERNATH vs. A.O. TDS WD KALYAN, MUMBAI

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

delay of 17 days in filing each of these three appeals and accordingly in the interest of equity and justice condone the same. These three appeals are accordingly admitted for adjudication. 3.1 In the above three appeals, the assessees have raised the following identical grounds: - “On the facts and in the circumstances of the case and in law: 1. That

ASIAN PIPES & PROFILES P. LTD,AMBERNATH vs. A.O. TDS WD KALYAN, MUMBAI

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

delay of 17 days in filing each of these three appeals and accordingly in the interest of equity and justice condone the same. These three appeals are accordingly admitted for adjudication. 3.1 In the above three appeals, the assessees have raised the following identical grounds: - “On the facts and in the circumstances of the case and in law: 1. That