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

condone the delay in late filing the income tax returns or that no the Act. The Hon’ble High Court held that the right to appeal was not a matter of right but was creature of statute and if the Legislature deems fit not to provide remedy of appeal, so be it. The Hon’ble High Court further held that

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

condone the delay in late filing the income tax returns or that no the Act. The Hon’ble High Court held that the right to appeal was not a matter of right but was creature of statute and if the Legislature deems fit not to provide remedy of appeal, so be it. The Hon’ble High Court further held 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

condone the delay in late filing the income tax returns or that no the Act. The Hon’ble High Court held that the right to appeal was not a matter of right but was creature of statute and if the Legislature deems fit not to provide remedy of appeal, so be it. The Hon’ble High Court further held that

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

condone the delay in late filing the income tax returns or that no appeal is provided from arbitrary order passed under section 234E of the Act. The Hon’ble High Court held that the right to appeal was not a matter of right but was creature of statute and if the Legislature deems fit not to provide remedy of appeal

KUDOS FINANCE AND INVESTMENT PVT LTD,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX-6, MUMBAI

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

c) of the Act against the order dated 30 March 2024 passed by the Principal Commissioner of income-Tax, Mumbai (hereinafter referred to as 'the learned PCIT') under section 263 of the Act on the following grounds which are independent and without prejudice to each other. On the facts and circumstances of the case and in law, the learned PCIT

KUDOS FINANCE AND INVESTMENTS PVT. LTD.,PUNE vs. ITO, WARD-14 (2)(1), MUMBAI

c) of the Act against the order dated 30 March 2024 passed\nby the Principal Commissioner of income-Tax, Mumbai (hereinafter\nreferred to as 'the learned PCIT') under section 263 of the Act on the\nfollowing grounds which are independent and without prejudice to\neach other. On the facts and circumstances of the case and in law,\nthe learned PCIT

CROMPTON GREAVES LTD,MUMBAI vs. CIT -6, MUMBAI

In the result, the appeals filed by the assessee company in ITA no

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kochar"ी शैल" कुमार यादव, "या"यक सद"य एवं "ी "ी रिमत कोचर, लेखाकार सद"य के सम" । आयकर अपील सं./I.T.A. No. 1994/Mum/2013 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 2836/Mum/2014 ("नधा"रण वष" / Assessment Year : 2007-08) M/S Crompton Greaves बनाम/ Cit – 6,Mumbai, Ltd.,6Th Floor, C.G. House, 5Th Floor, V. Dr. A.B. Road, Worli, Aayakar Bhavan, Mumbai – 400 030. M.K. Road, Mumbai – 400 020. "थायी लेखा सं./Pan : Aaacc3840K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By Shri Pradeep N. Kapasi Revenue By : Shri C.W. Angolkar सुनवाई क" तार"ख /Date Of Hearing : 29-10-2015 घोषणा क" तार"ख /Date Of Pronouncement : 01-02-2016

delay was computed in a reasonable and prudent manner based on past experience of the company and the company has a policy to write back the unused amounts and offer the same for taxation on expiry of the relevant period for claim of damages and there is no leakage of revenue as the company is being taxed at a flat

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

c) are mentioned , inter- alia, in Section 246A as one of the orders against which an appeal shall lie with learned CITA(A) vide Section 246A(1)(j)(B).Such an appeal before learned CIT(A) is to be filed in prescribed form and shall be verified in the prescribed manner as stipulated u/s 249(1). Section 249(2) prescribes

MR. NARESH TOPANDAS AIDASANI,MUMBAI vs. NFAC,DELHI/ DCIT-27(2), VASHI, NAVI MUMBAI

In the result, appeal filed by the assessee is allowed in the above terms

delay, though involving some negligence on the part of the staff, was not mala fide and constituted a 'sufficient cause' for condonation, considering the principles laid down by the Supreme Court.", "result": "Allowed", "sections": [ "271(1)(c)", "250", "249(3)", "246A

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

delay was to be condoned, however, upon payment of cost of Rs.5,000/- per appeal. The order, in this regard, was passed by the bench on the same day and the assessee was directed to pay the cost in the specified manner. 2.2 Accordingly, as directed in the order, the appeals were posted for final hearing today. The Ld. Authorized

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

246A. In absence of the power of authority to make such adjustment under section 200A of the Act, any calculation of the fee would not partake the character of the intimation under said provision and it could be argued that such an order would not be open to any rectification or appeal. Upon introduction of the recasted clause (c), this

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

246A. In absence of the power of authority to make such adjustment under section 200A of the Act, any calculation of the fee would not partake the character of the intimation under said provision and it could be argued that such an order would not be open to any rectification or appeal. Upon introduction of the recasted clause (c), this

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

246A. In absence of the power of authority to make such adjustment under section 200A of the Act, any calculation of the fee would not partake the character of the intimation under said provision and it could be argued that such an order would not be open to any rectification or appeal. Upon introduction of the recasted clause (c), this

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

246A. In absence of the power of authority to make such adjustment under section 200A of the Act, any calculation of the fee would not partake the character of the intimation under said provision and it could be argued that such an order would not be open to any rectification or appeal. Upon introduction of the recasted clause (c), this

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

246A. In absence of the power of authority to make such adjustment under section 200A of the Act, any calculation of the fee would not partake the character of the intimation under said provision and it could be argued that such an order would not be open to any rectification or appeal. Upon introduction of the recasted clause (c), this

CALIBEHR BUSINESS SUPPORT SERVICES PRIVATE LIMITED,MUMBAI vs. ASSESSING OFFICER, NATIONAL E-ASSESSEMENT CENTRE , DELHI

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM AND SHRI PRASHANT MAHARISHI, AM ITA No. 257/MUM/2023 (Assessment Year 2019-20) AO, National E-Assessment Calibehr Business Support Centre/ ACIT Cir Services Pvt.Ltd. 1(2)(1)Mumbai Ground Floor, Shah National E-Assessment Vs. Industrial Estate, Saki Centre Delhi/ Aayakar Vihar Road, Andheri East, Bhavan, Maharishi Karve Mumbai-400072 marg, Mumbai

CALIBEHR BUSINESS SUPPORT SERVICES PVT LTD.,,MUMBAI vs. ASST DIRECTOR OF INCOME TAX, CPC/ ASST COMM OF INCOME TAX CIRCLE-1(2)(1), BANGALOR

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM AND SHRI PRASHANT MAHARISHI, AM ITA No. 257/MUM/2023 (Assessment Year 2019-20) AO, National E-Assessment Calibehr Business Support Centre/ ACIT Cir Services Pvt.Ltd. 1(2)(1)Mumbai Ground Floor, Shah National E-Assessment Vs. Industrial Estate, Saki Centre Delhi/ Aayakar Vihar Road, Andheri East, Bhavan, Maharishi Karve Mumbai-400072 marg, Mumbai

CALIBEHR BUSINESS SUPPORT SERVICES PVT LTD.,,MUMBAI vs. ASST DIRECTOR OF INCOME TAX, CPC/ ASST COMM OF INCOME TAX CIRCLE-1(2)(1), BANGALOR

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM AND SHRI PRASHANT MAHARISHI, AM ITA No. 257/MUM/2023 (Assessment Year 2019-20) AO, National E-Assessment Calibehr Business Support Centre/ ACIT Cir Services Pvt.Ltd. 1(2)(1)Mumbai Ground Floor, Shah National E-Assessment Vs. Industrial Estate, Saki Centre Delhi/ Aayakar Vihar Road, Andheri East, Bhavan, Maharishi Karve Mumbai-400072 marg, Mumbai

ASTEC LIFE SCIENCES LTD,MUMBAI vs. DCIT 2(1), MUMBAI

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

Bench: Shri G. Manjunatha & Shri Ram Lal Negim/S. Astec Lifesciences Ltd. D C I T - 2(1) 3Rd Floor, Godrej One Room No. 561, 5Th Floor Vs. Pirojshnagar,Vikroli (E) Aayakar Bhavan, M.K. Road Mumbai 400020 Mumbai 400020 Pan – Aaaca4832D Appellant Respondent

C I T - 2(1) 3rd Floor, Godrej One Room No. 561, 5th Floor Vs. Pirojshnagar,Vikroli (E) Aayakar Bhavan, M.K. Road Mumbai 400020 Mumbai 400020 PAN – AAACA4832D Appellant Respondent Appellant by: S/s. Jitendra Jain, Gopal Sharma & Akram Khan Respondent by: Shri Satishchandra Rajore Date of Hearing: 27.09.2018 Date of Pronouncement: 05.10.2018 O R D E R Per G. Manjunatha