FEMINA CONCEPT MARKETING AND RETAIL TRADING (TEXTILES) CO P LIMITED,THANE vs. WARD 5(1)(1), MUMBAI, MUMBAI

In the result, all the appeals by the assessee are allowed for statistical purposes

Bench: Shri Sandeep Singh Karhailshri Jagadish

271A and section 271B of the Acton the ground of delay. 3. During the hearing, the learned Authorised Representative (“learned AR”) submitted that the learned CIT(A) vide order dated 23/07/2025 condoned

FEMINA CONCEPT MARKETING AND RETAIL TRADING (TEXTILES) CO P LIMITED,THANE vs. WARD 5(1)(1), MUMBAI, MUMBAI

In the result, all the appeals by the assessee are allowed for statistical purposes

Bench: Shri Sandeep Singh Karhailshri Jagadish

271A and section 271B of the Acton the ground of delay. 3. During the hearing, the learned Authorised Representative (“learned AR”) submitted that the learned CIT(A) vide order dated 23/07/2025 condoned

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

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)

271A,section 271J or section 272A; or (b) an order passed by an Assessing Officer under clause (c) of section 158BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, after the 30th day of June, 1995, but before the 1st day of January, 1997; or an order

M/S HINGLAJ METALS & ALLOYS PVT LTD,MUMBAI vs. CIT(A)-NFAC DELHI, DELHI

In the result, appeals of the assessee in ITA Nos 2805 to 2810/MUM/2022

Bench: Shri Vikas Awasthy & Shri Gagan Goyal आअसं. 2805 से 2810 /मुं/ 2022 ("न.व. 2009-10 से 2011-12)

271A and under section 271B of the Income Tax Act, 1961 [in short ‘the Act’] in the respective assessment years. 2 ITA NO. 2805 TO 2810/MUM/2022(A.Y.2009-10 TO 2011-12) 2. Since, these appeals arise from identical set of facts all these appeals are taken up together for adjudication and are decided by this common order. 3. These appeals

M/S HINGLAJ METALS & ALLOYS PVT LTD,MUMBAI vs. CIT(A)-NFAC DELHI, DELHI

In the result, appeals of the assessee in ITA Nos 2805 to 2810/MUM/2022

Bench: Shri Vikas Awasthy & Shri Gagan Goyal आअसं. 2805 से 2810 /मुं/ 2022 ("न.व. 2009-10 से 2011-12)

271A and under section 271B of the Income Tax Act, 1961 [in short ‘the Act’] in the respective assessment years. 2 ITA NO. 2805 TO 2810/MUM/2022(A.Y.2009-10 TO 2011-12) 2. Since, these appeals arise from identical set of facts all these appeals are taken up together for adjudication and are decided by this common order. 3. These appeals

M/S HINGLAJ METALS & ALLOYS PVT LTD,MUMBAI vs. CIT(A)-NFAC DELHI, DELHI

In the result, appeals of the assessee in ITA Nos 2805 to 2810/MUM/2022

Bench: Shri Vikas Awasthy & Shri Gagan Goyal आअसं. 2805 से 2810 /मुं/ 2022 ("न.व. 2009-10 से 2011-12)

271A and under section 271B of the Income Tax Act, 1961 [in short ‘the Act’] in the respective assessment years. 2 ITA NO. 2805 TO 2810/MUM/2022(A.Y.2009-10 TO 2011-12) 2. Since, these appeals arise from identical set of facts all these appeals are taken up together for adjudication and are decided by this common order. 3. These appeals

M/S HINGLAJ METALS & ALLOYS PVT LTD,MUMBAI vs. CIT(A)-NFAC DELHI, DELHI

In the result, appeals of the assessee in ITA Nos 2805 to 2810/MUM/2022

Bench: Shri Vikas Awasthy & Shri Gagan Goyal आअसं. 2805 से 2810 /मुं/ 2022 ("न.व. 2009-10 से 2011-12)

271A and under section 271B of the Income Tax Act, 1961 [in short ‘the Act’] in the respective assessment years. 2 ITA NO. 2805 TO 2810/MUM/2022(A.Y.2009-10 TO 2011-12) 2. Since, these appeals arise from identical set of facts all these appeals are taken up together for adjudication and are decided by this common order. 3. These appeals

M/S HINGLAJ METALS & ALLOYS PVT LTD,MUMBAI vs. CIT(A)-NFAC DELHI, DELHI

In the result, appeals of the assessee in ITA Nos 2805 to 2810/MUM/2022

Bench: Shri Vikas Awasthy & Shri Gagan Goyal आअसं. 2805 से 2810 /मुं/ 2022 ("न.व. 2009-10 से 2011-12)

271A and under section 271B of the Income Tax Act, 1961 [in short ‘the Act’] in the respective assessment years. 2 ITA NO. 2805 TO 2810/MUM/2022(A.Y.2009-10 TO 2011-12) 2. Since, these appeals arise from identical set of facts all these appeals are taken up together for adjudication and are decided by this common order. 3. These appeals

M/S HINGLAJ METALS & ALLOYS PVT LTD,MUMBAI vs. CIT(A)-NFAC DELHI, DELHI

In the result, appeals of the assessee in ITA Nos 2805 to 2810/MUM/2022

Bench: Shri Vikas Awasthy & Shri Gagan Goyal आअसं. 2805 से 2810 /मुं/ 2022 ("न.व. 2009-10 से 2011-12)

271A and under section 271B of the Income Tax Act, 1961 [in short ‘the Act’] in the respective assessment years. 2 ITA NO. 2805 TO 2810/MUM/2022(A.Y.2009-10 TO 2011-12) 2. Since, these appeals arise from identical set of facts all these appeals are taken up together for adjudication and are decided by this common order. 3. These appeals

HARSHA PRAVIN SHAH,THANE vs. ITO - WD - 4(2), THANE

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

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2005-06 Harsha Pravin Shah, The Income Tax Officer, C-201, Shambhavnath Building, Vs. Ward-4(2), Thane Near Hain Temple, Virar (W), Thane, Maharashtra.

condone the delay of 14 days’ on the part of the assessee in filing the present appeal. 2. The grounds raised by the assessee read as under: “1. On the facts and in the circumstances of the case, the Ld. CIT(A)-3 erred in levying penalty u/s. 271A of the Income Tax Act, 1961 @ Rs.25