LATE SHRI JAYESH THAR,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN , KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

226; (i) to furnish a statement as required by sub-section (2C) of section 192; (j) to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1A) of section 206C; (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section

LATE SHRI JAYEESH THAR ,MUMBAI vs. INCOME TAX OFFICER, TDS WARD KALYAN , KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

226; (i) to furnish a statement as required by sub-section (2C) of section 192; (j) to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1A) of section 206C; (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section

LATE JAYESH THAR ,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN, KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

226; (i) to furnish a statement as required by sub-section (2C) of section 192; (j) to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1A) of section 206C; (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section

LATE JAYESH THAR,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN, KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

226; (i) to furnish a statement as required by sub-section (2C) of section 192; (j) to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1A) of section 206C; (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section

LAWMEN CONCEPTS PVT. LTD.,MUMBAI vs. DCIT-CPC-TDS , MUMBAI

In the result, the appeal stands allowed to the extent indicated in the order

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

226; (i) to furnish a statement as required by sub-section (2C) of section 192; (j) to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1A) of section 206C; (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section

NATIONAL LAMINATE CORPORATION,MUMBAI vs. CPC (TDS), MUMBAI

In the result, all the appeals of assessee are allowed

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

226; (i) to furnish a statement as required by sub-section (2C) of section 192; (j) to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1A) of section 206C; (k) to deliver or cause to be delivered a copy of the statement within the time specified in sub-section

INDIA LAND AND PROPERTIES LIMITED (SINCE MERGED WITH EQUINOX INDIA DEVELOPMENTS LTD FORMERLY KNOWN AS INDIA BULLS REAL ESTATE LIMITED),MUMBAI vs. DCIT CENTRAL CIRCLE 6(4), MUMBAI

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

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

section 226 of the Act, the management took cognizance of the situation and the appeal came to be filed. The Ld.AR prayed for the delay to be condoned, as the assessee has a good case on merits. In support he placed reliance on following decisions: 10. The Applicant relies on the decision of the Apex Court in the case

NATIONAL WELFARE FOUNDATION ,MUMBAI vs. ITO EXEMPTION WARD 2(1), MUMBAI

In the result, Assessee’s appeal is allowed for statistical purposes

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2011-12

Section 5. 5.12 The Hon'ble SC in the case of Shiv Dass v. Union of India (UOI) and Ors., AIR 2007 SC 1330 held that the High Courts, while exercising their discretionary powers under Article 226, should consider delay or laches and, refuse to invoke its extraordinary powers if it is found that the applicant had neglected/omitted to assert

ADDL CIT R G 7(1), MUMBAI vs. NOVARTIS INDIA LTD ( FORMERLY KNOWN AS HINDUSTAN CIBA GIEGY LTD. ), MUMBAI

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

section 143(2) proceeding and was treated as such by the assessee preclude it from urging lack of jurisdiction." (emphasis supplied) (3) There is no interplay of section 127 as held in para 8, in the following words- "8. As far as the section 127 goes, we are of the opinion that having regard to the findings rendered, that question

HEMCHAND CHINTAMAN PATIL,THANE vs. ITO, THANE

In the result, the appeal filed by the assessee stands dismissed

Bench: Hon’Ble Shri Sandeep Gosain& Shri Omkareshwar Chidarahemchand Chintaman Patil, Vs. Income Tax Officer 202, Lovely Palace No.2, Qureshi Mansion, Kharigaon, B. P. Road, 2Nd Floor, Gokhale Bhayander (East), Road, Naupada, Teen Thane - 401105. Haath Naka, Thane (W), Thane – 400602. Pan/Gir No. Amapp3180E (Applicant) (Respondent) Assessee By None Revenue By Shri Aditya Rai (Sr. Dr.)

condone the delay if the appellant has sufficient cause for not filing the appeal in time. The word used in section 249 (3) is "may" and not "shall" and the first appellate authority is given a discretion to admit an appeal even after the expiration of the period of limitation prescribed under section 249(2). The discretion

MADISON TEAMWORKS FILM PROMOTIONS AND ENTERTAINMENT PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX- 10(2)(2), MUMBAI, MUMBAI

Appeal are dismissed

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

Section 2(22)(e) of the Act on the ground that the same amount had been assessed to tax in the hands of the shareholder of the Assessee- Company (i.e., Mr. Sam Balsara) as deemed dividend. However, the Ld. PCIT disposed the said revision application holding that (a) the Assessee had an alternative remedy available in the form

ASIA INVESTMENT P.LTD,MUMBAI vs. JCIT (OSD) CIR 2(1), MUMBAI

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

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 249(3) empowers learned CIT(A) to admit an appeal after expiry of the said period stipulated u/s 249(2) and condone delay if he is satisfied that the appellant has ‘sufficient cause’ for not presenting an appeal within time stipulated u/s 249(2). This is the scheme of the Act so far as powers of learned

ITO 3(3)(4), MUMBAI vs. WATERMARK SYSTEMS (I) P. LTD., MUMBAI

In the result, all the appeals of the revenue are dismissed

226 of the Constitution and quashed the action of AO finding it without jurisdiction. Thus Ld. CIT-DR pointed out that those cases as cited by Ld. AR cannot come to the rescue of these two assessee’s, because these present assessees has raised it for the first time before this Tribunal at such a belated stage, so such

DCIT 3(3)(2), MUMBAI vs. WATERMARK SYSTEMS (INDIA) P. LTD, MUMBAI

In the result, all the appeals of the revenue are dismissed

226 of the Constitution and quashed the action of AO finding it without jurisdiction. Thus Ld. CIT-DR pointed out that those cases as cited by Ld. AR cannot come to the rescue of these two assessee’s, because these present assessees has raised it for the first time before this Tribunal at such a belated stage, so such

DCIT 3(3)(2), MUMBAI vs. WATERMARK FINANCIAL CONSULTANTS LTD, MUMBAI

In the result, all the appeals of the revenue are dismissed

226 of the Constitution and quashed the action of AO finding it without jurisdiction. Thus Ld. CIT-DR pointed out that those cases as cited by Ld. AR cannot come to the rescue of these two assessee’s, because these present assessees has raised it for the first time before this Tribunal at such a belated stage, so such

DCIT 3(3)(2), MUMBAI vs. WATERMARK FINANCIAL CONSULTANTS LTD, MUMBAI

In the result, all the appeals of the revenue are dismissed

226 of the Constitution and quashed the action of AO finding it without jurisdiction. Thus Ld. CIT-DR pointed out that those cases as cited by Ld. AR cannot come to the rescue of these two assessee’s, because these present assessees has raised it for the first time before this Tribunal at such a belated stage, so such

ITO 3(3)(4), MUMBAI vs. WATERMARK SYSTEMS (I) P. LTD., MUMBAI

In the result, all the appeals of the revenue are dismissed

226 of the Constitution and quashed the action of AO finding it without jurisdiction. Thus Ld. CIT-DR pointed out that those cases as cited by Ld. AR cannot come to the rescue of these two assessee’s, because these present assessees has raised it for the first time before this Tribunal at such a belated stage, so such

DCIT 3(3)(2), MUMBAI vs. WATERMARK SYSTEMS (INDIA) P. LTD, MUMBAI

In the result, all the appeals of the revenue are dismissed

226 of the Constitution and quashed the action of AO finding it without jurisdiction. Thus Ld. CIT-DR pointed out that those cases as cited by Ld. AR cannot come to the rescue of these two assessee’s, because these present assessees has raised it for the first time before this Tribunal at such a belated stage, so such