BHAGIRATHI ENTERPRISE,VILE PARLE WEST MUMBAI vs. INCOME TAX OFFICER, WARD 34(1)(1), MUMBAI BANDRA EAST

In the result, the appeal filed by the assessee for the AY

Bench: Shri Vikram Singh Yadav & Ms. Kavitha Rajagopal

delay is hereby condoned and all the appeals are admitted for adjudication. 3. With the consent of both the parties, the appeal in ITA No. 3128/Mum/2025 (AY. 2021-22) was taken as the lead case for the sake of convenience and discussion wherein the assessee has taken the following ground of appeal: “On facts and circumstances of the case

BHAGIRATHI ENTERPRISE,VILE PARLE WEST MUMBAI vs. INCOME TAX OFFICER WARD 34(1)(1), BANDRA EAST MUMBAI

In the result, the appeal filed by the assessee for the AY

Bench: Shri Vikram Singh Yadav & Ms. Kavitha Rajagopal

delay is hereby condoned and all the appeals are admitted for adjudication. 3. With the consent of both the parties, the appeal in ITA No. 3128/Mum/2025 (AY. 2021-22) was taken as the lead case for the sake of convenience and discussion wherein the assessee has taken the following ground of appeal: “On facts and circumstances of the case

CCI CHAMBERS CO-OP HSG SOC. LTD,MUMBAI vs. INCOME TAX OFFICER-17(2)(1), MUMBAI

In the result, both the appeal

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

47 (Bom HC) ii. Mittal Court Premises Co ii. Mittal Court Premises Co-op. Soc. Ltd. (Bom HC) 320 ITR op. Soc. Ltd. (Bom HC) 320 ITR 414 and consequently erred in assessing the sum as 'Income and consequently erred in assessing the sum as 'Income and consequently erred in assessing the sum as 'Income from Other Sources

CCI CHAMBERS CO-OP HSG SOC. LTD,MUMBAI vs. ITO 17(2)(1), MUMBAI

In the result, both the appeal

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

47 (Bom HC) ii. Mittal Court Premises Co ii. Mittal Court Premises Co-op. Soc. Ltd. (Bom HC) 320 ITR op. Soc. Ltd. (Bom HC) 320 ITR 414 and consequently erred in assessing the sum as 'Income and consequently erred in assessing the sum as 'Income and consequently erred in assessing the sum as 'Income from Other Sources

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

BHAGIRATHI ENTERPRISE,VILE PARLE WEST MUMBAI vs. ITO WARD 34(1)(1), BANDRA EAST MUMBAI

In the result, the appeals filed by the assessee for the AYs

delay is hereby condoned and all the\nappeals are admitted for adjudication.\n3. With the consent of both the parties, the appeal in ITA No.\n3128/Mum/2025 (AY. 2021-22) was taken as the lead case for the sake of\nconvenience and discussion wherein the assessee has taken the following\nground of appeal:\n“On facts and circumstances of the case

SHREE SAI BABA SANSTHAN TRUST (SHIRDI),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

delay in filing of Form 10 has since been condoned by the Ld. CIT(Exemptions). Ground Nos. 1 & 2 of the assessee’s appeal therefore stands allowed. 41. Ground No. 3 raised by the assessee is as under:- “3. On the facts and under the circumstances of the case and in law, the Commissioner of Income Tax Appeals, National Faceless

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

delay in filing of Form 10 has since been condoned by the Ld. CIT(Exemptions). Ground Nos. 1 & 2 of the assessee’s appeal therefore stands allowed. 41. Ground No. 3 raised by the assessee is as under:- “3. On the facts and under the circumstances of the case and in law, the Commissioner of Income Tax Appeals, National Faceless

DY. COMMISSIONER O INCOME TAX (EXEMPTION)-2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST(SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

delay in filing of Form 10 has since been condoned by the Ld. CIT(Exemptions). Ground Nos. 1 & 2 of the assessee’s appeal therefore stands allowed. 41. Ground No. 3 raised by the assessee is as under:- “3. On the facts and under the circumstances of the case and in law, the Commissioner of Income Tax Appeals, National Faceless

DY. COMMISSIONER OF INCOME TAX (EXEMPTION) 2(1), MUMBAI vs. SHREE SAI BABA SANSTHAN TRUST (SHIRDI), MUMBAI

In the result, appeal of assessee is partly allowed and appeals of the revenue are dismissed

delay in filing of Form 10 has since been condoned by the Ld. CIT(Exemptions). Ground Nos. 1 & 2 of the assessee’s appeal therefore stands allowed. 41. Ground No. 3 raised by the assessee is as under:- “3. On the facts and under the circumstances of the case and in law, the Commissioner of Income Tax Appeals, National Faceless

M/S. TATA SONS LTD,MUMBAI vs. THE ACIT CIR2(3), MUMBAI

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

Bench: Shri P K Bansal & Shri Ram Lal Negi

Condonation of delay is required in case the appeal is not filed within the permissible time. It is a case where the assessee has raised additional ground. It can be raised by the assessee at any time and even for the first time before the appellate authority. This is a settled law. Even the Hon’ble Supreme Court

M/S. TATA SONS LTD.,MUMBAI vs. CIT CIR. 2(3), MUMBAI

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

Bench: Shri P K Bansal & Shri Ram Lal Negi

Condonation of delay is required in case the appeal is not filed within the permissible time. It is a case where the assessee has raised additional ground. It can be raised by the assessee at any time and even for the first time before the appellate authority. This is a settled law. Even the Hon’ble Supreme Court

THE ACIT 2(3), MUMBAI vs. M/S. TATA SONS LTD, MUMBAI

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

Bench: Shri P K Bansal & Shri Ram Lal Negi

Condonation of delay is required in case the appeal is not filed within the permissible time. It is a case where the assessee has raised additional ground. It can be raised by the assessee at any time and even for the first time before the appellate authority. This is a settled law. Even the Hon’ble Supreme Court

NILESH JANARDAN THAKUR,MUMBAI vs. ITO 25(1)(4), MUMBAI

In the result, appeal filed by the assessee in ITA No

Bench: Shri D.T. Garasia () & Shri G Manjunatha ()

condone the delay in filing the appeal and admit the appeal for adjudication, on merits. ITA 3738/Mum/2013 10. The assessee has raised common grounds of appeal for both the assessment years. For the sake of brevity, grounds of appeal for AY 2008-09 in ITA No.3738/Mum/2013 are reproduced below:- “1. On facts and circumstances of the case

OM SAWMI SMARAN DEVELOPERS P. LTD,MUMBAI vs. ITO 8(2)(4), MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

condone the delay and admit the appeals for adjudication. 6. Since the issues raised in both these appeals are identical, therefore, for the sake of convenience, these appeals are clubbed, heard and disposed off by this consolidated order. We are taking Appeal in ITA.No. 6915/MUM/2017 for Assessment Year 2012-13 as a lead appeal. 7. Brief facts of the case

OM SAWMI SMARAN DEVELOPERS P. LTD,MUMBAI vs. ITO 8(2)(4), MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Ble

condone the delay and admit the appeals for adjudication. 6. Since the issues raised in both these appeals are identical, therefore, for the sake of convenience, these appeals are clubbed, heard and disposed off by this consolidated order. We are taking Appeal in ITA.No. 6915/MUM/2017 for Assessment Year 2012-13 as a lead appeal. 7. Brief facts of the case

SHRI BHARAT NAVINCHANDRA GALA ,MUMBAI vs. ITO WARD 41(3)(1), MUMBAI

In the result, appeal filed by assessee stands partly allowed for statistical purposes

Bench: Smt. Beena Pillai ()

delay in filing of the appeal is condoned and the appeal is admitted. 3. Brief facts of the case are as under: The assessee is engaged in the business of builders and developers and is running his business under the name and style of his proprietary concern, M/s Arihant Builders & Developers. During the year under consideration, the assessee filed

JAIPRAKASH L. SINGH,MUMBAI vs. ACIT 31(2)(1), MUMBAI

In the result, the appeal filed by the assessee stands\nallowed

condoned the delay in filing the present appeal.\nNow the appeal is admitted to be heard.\n5. The brief facts of the case are that the assessee along\nwith other co-owners were owners of the land and thus\nentered into Development Agreement with M/s Brick Works\nTrading Pvt Ltd regarding the said land and as per the terms

ASST CIT CIR 6(1)(2), MUMBAI vs. ASK INVESTMENT MANAGERS P.LTD, MUMBAI

The appeal of the Revenue is allowed for statistical

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year 2012-13 Acit M/S Ask Investment Circle-6(1)(2), Managers Pvt. Ltd. बनाम/ R. No.536, 5Th Floor, 1St Floor Bandbox House, Vs. Aayakar Bhavan, Dr. Ab Road, Worli, M. K. Road, Churchgate, Mumbai-400030 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aafca2302P Shri Nitin Waghmode-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By Shri J.D. Mistri Sr. Advocate

condone the delay in filing the cross-objection. ITA. No.534/Mum/2017 10 M/s Ask Investment Managers Pvt. Ltd. 3.20. Thereafter, vide further order dated 10-9-2014 the cross objection, filed by assessee, was also directed to be listed along with the appeal before the Special Bench for disposal in accordance with law. Accordingly, we first proceed to decide the main