VIVEK MEHROTRA,MUMBAI vs. DCIT CC 3(2) , MUMBAI

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

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bleshri Vivek Mehrotra V. Dcit – Central Circle – 3(2) Office No. 116, Churchgate Chamber Room No. 1913, 19Th Floor Above Greater Bank, 5 New Marine Lines Air India Building, Nariman Point Mumbai -400020 Mumbai – 400 021 Pan: Aahpm4127B (Appellant) (Respondent) Dcit – Central Circle – 3(2) V. Shri Vivek Mehrotra Central Range - 3 Office No. 116, Churchgate Chamber Above Greater Bank, 5 New Marine Lines Room No. 1913, 19Th Floor Mumbai -400020 Air India Building, Nariman Point Mumbai – 400 021 Pan: Aahpm4127B (Appellant) (Respondent)

292B of the Act. The assessee submits that firstly, mentioning section 153A at different places of the assessment order and also obtaining prior approval of the Additional Commissioner of Income-tax as per section 153D of the Act cannot be regarded as a mistake. Further, the present is a case, where, the assessing officer, lacked jurisdiction under section 153A

RAKESH JAIN AS THE LEGAL HEIR OF BHAWARLAL SHRILAL JAIN ,MUMBAI vs. ITO WARD -1 PALGHAR , THANE

In the result, all four appeals of the assessee stand allowed

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. Ita No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. Ita No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. Ita No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain As Legal Ito Ward-1, Heir Of Bhawarlal Shrilal Bidco Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. Pan/Gir No. Abjpj5270F (Applicant) (Respondent) Assessee By Shri Suchek Anchaliya, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 05.02.2026 Date Of Pronouncement 09.02.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: These Four Appeals Are Directed Against Separate Orders Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], All Dated 26.09.2025 & 18.09.2025, For Assessment Year 2013– 14. Since The Issues Involved In All The Appeals Arise Out Of The Same Set Of Facts & Relate To Proceedings Initiated In The Name Of Late Shri Bhawarlal Shrilal Jain, These Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience & Brevity.

condonation of the delay on the ground that the assessee had no sufficient cause of explanation for the delay in filing the appeal, without appreciating the facts of the case that the assessee is facing hardship in registering the legal heir on the Income Tax Portal. 2. On the facts and circumstances of the case

RAKESH JAIN AS THE LEGAL HEIR OF BHAWARLAL SHRILAL JAIN,MUMBAI vs. ITO WARD 1 PALGHAR, THANE

In the result, all four appeals of the assessee stand allowed

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. Ita No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. Ita No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. Ita No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain As Legal Ito Ward-1, Heir Of Bhawarlal Shrilal Bidco Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. Pan/Gir No. Abjpj5270F (Applicant) (Respondent) Assessee By Shri Suchek Anchaliya, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 05.02.2026 Date Of Pronouncement 09.02.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: These Four Appeals Are Directed Against Separate Orders Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], All Dated 26.09.2025 & 18.09.2025, For Assessment Year 2013– 14. Since The Issues Involved In All The Appeals Arise Out Of The Same Set Of Facts & Relate To Proceedings Initiated In The Name Of Late Shri Bhawarlal Shrilal Jain, These Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience & Brevity.

condonation of the delay on the ground that the assessee had no sufficient cause of explanation for the delay in filing the appeal, without appreciating the facts of the case that the assessee is facing hardship in registering the legal heir on the Income Tax Portal. 2. On the facts and circumstances of the case

RAKESH JAIN AS THE LEGAL HEIR OF BHAWARLAL SHRILAL JAIN ,MUMBAI vs. ITO WARD-1 PALGHAR , MUMBAI

In the result, all four appeals of the assessee stand allowed

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. Ita No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. Ita No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. Ita No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain As Legal Ito Ward-1, Heir Of Bhawarlal Shrilal Bidco Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. Pan/Gir No. Abjpj5270F (Applicant) (Respondent) Assessee By Shri Suchek Anchaliya, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 05.02.2026 Date Of Pronouncement 09.02.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: These Four Appeals Are Directed Against Separate Orders Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], All Dated 26.09.2025 & 18.09.2025, For Assessment Year 2013– 14. Since The Issues Involved In All The Appeals Arise Out Of The Same Set Of Facts & Relate To Proceedings Initiated In The Name Of Late Shri Bhawarlal Shrilal Jain, These Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience & Brevity.

condonation of the delay on the ground that the assessee had no sufficient cause of explanation for the delay in filing the appeal, without appreciating the facts of the case that the assessee is facing hardship in registering the legal heir on the Income Tax Portal. 2. On the facts and circumstances of the case

RAKESH JAIN AS THE LEGAL HEIR OF BHAWARLAL SHRILAL JAIN ,MUMBAI vs. ITO WARD 1, PALGHAR , THANE

In the result, all four appeals of the assessee stand allowed

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar1. Ita No. 7674/Mum/2025 (Assessment Year: 2013-14) 2. Ita No. 7675/Mum/2025 (Assessment Year: 2013-14) 3. Ita No. 7676/Mum/2025 (Assessment Year: 2013-14) & 4. Ita No. 7677/Mum/2025 (Assessment Year: 2013-14) Rakesh Jain As Legal Ito Ward-1, Heir Of Bhawarlal Shrilal Bidco Road, Jain, Vs. Palghar, Shop 5, Vaibhav Complex, Maharashtra – Irani Road, Malyan, 401 404 Dahanu Road, Thane – 401602, Maharashtra. Pan/Gir No. Abjpj5270F (Applicant) (Respondent) Assessee By Shri Suchek Anchaliya, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 05.02.2026 Date Of Pronouncement 09.02.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: These Four Appeals Are Directed Against Separate Orders Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)”], All Dated 26.09.2025 & 18.09.2025, For Assessment Year 2013– 14. Since The Issues Involved In All The Appeals Arise Out Of The Same Set Of Facts & Relate To Proceedings Initiated In The Name Of Late Shri Bhawarlal Shrilal Jain, These Appeals Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience & Brevity.

condonation of the delay on the ground that the assessee had no sufficient cause of explanation for the delay in filing the appeal, without appreciating the facts of the case that the assessee is facing hardship in registering the legal heir on the Income Tax Portal. 2. On the facts and circumstances of the case

ACIT CIRCLE-7(3)(2), MUMBAI vs. M/S PIRAMAL ENTERPRISES LTD. (SUCCESSOR IN INTEREST TO PIRAMAL INTERNATIONAL PVT LTD.), MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Sri Mahavir Singh, Vp & Sri S Rifaur Rahman, Am आमकय अऩीर िं./ Ita No. 2338/Mum/2019 (ननधाायण वर्ा / Assessment Years 2010-11) The Asst. Commissioner Of Income M/S. Piramal Enterprises Tax, Circle 7(3)(2), Room No. Ltd. 128A, 1 St Floor, Aayakar Bhavan, Successor In Interest To M.K. Road, Mumbai-400 020 Piramal International Pvt. फनाभ/ Ltd. 10, Piramal Tower, G.K. Vs. Marg, Lower Parel, Mumbai-400 013 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./Pan No. Aabcp6125D अऩीराथी की ओय े/ Appellant By : Ms. Shreekala Pardeshai, Dr प्रत्मथी की ओय े/ Respondent By : Ms. Mansi Padhiyar, Ar ुनवाई की तायीख / Date Of Hearing: 24.03.2021 घोर्णा की तायीख / Date Of Pronouncement: 09.04.2021

Section 292B of the Act.‖ Following the decision in Spice Entertainment, the Delhi High Court quashed assessment orders which were framed in the name of the amalgamating company in: (i) Dimension Apparels; (ii) Micron Steels; and (iii) Micra India. 21. In Dimension Apparels, a Division Bench of the Delhi High Court affirmed the quashing of an assessment order dated

M/S. CHURU TRADING COMPANY PVT. LTD NOW MERGED WITH SPRIT TEXTILES PVT.LTD.,MUMBAI vs. ACIT 6(2)(1)PRESENT IN CHARGE ACIT RANGE 8(2)(2), MUMBAI

In the result, appeal of the assessee is allowed and appeal of the revenue is dismissed and cross objection of the assessee is dismissed

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm M/S. Churu Trading Co. Vs. Asst. Commissioner Of Private Limited (Now Income Tax, Range-8(2)(2) Merged With Spirit Textiles Aayakar Bhavan, Pvt. Ltd., Mumbai – 400 020 18Th Floor, A-Wing Marathon Futurex N M Joshi Marg, Lower Parel, Mumbai – 400 013 Pan/Gir No. Aalcs5905J (Appellant) .. (Respondent) Dy. Commissioner Of Vs. M/S. Churu Trading Co. Private Income Tax, Range- Limited (Now Merged With Spirit 8(2)(2) Textiles Pvt. Ltd., 18Th Floor, A-Wing Aayakar Bhavan, Mumbai – 400 020 Marathon Futurex N M Joshi Marg, Lower Parel, Mumbai – 400 013 Pan/Gir No. Aaacc4853G (Appellant) .. (Respondent)

Section 292B of the Act." Following the decision in Spice Entertainment, the Delhi High Court quashed assessment orders which were framed in the name of the amalgamating company in: (i) Dimension Apparels; (ii) Micron Steels; and (iii) Micra India. 21. In Dimension Apparels, a Division Bench of the Delhi High Court affirmed the quashing of an assessment order dated

DIAMOND DYE-CHEM LTD,MUMBAI vs. ASST CIT CIR 6(2)(2), MUMBAI

In the result, appeals filed by the assessee are allowed as indicated above

Bench: Shri Pramod Kumar & Shri Pavan Kumar Gadalediamond Dye-Chem Ltd Vs. Acit, Circle – 6(2)(2) (Now Merged With Basf 5Th Floor, Aayakar India Ltd) Bhavan, Plot No. 37, Chandivali Mumbai – 400 001. Farm Road, Chandivali, Andheri (East), Mumbai – 400 072. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacd3478N Appellant .. Respondent Appellant By : Mr.Nitesh Joshi.Ar Respondent By : Dr.Yogesh Kamat, Cit Dr & Sri.Satya Pinisetty.Dr Date Of Hearing 27.01.2022 Date Of Pronouncement 03.03.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

Delay condoned. Heard the learned Senior Counsel appearing for the parties. Diamomnd Dye Chem Ltd, Mumbai We do not find any reason to interfere with the impugned judgment(s) passed by the High Court. In view of this, we find no merit in the appeals and special leave petitions. Accordingly, the appeals and special leave petitions are dismissed

SIEMENS LTD,MUMBAI vs. DCIT CIR 8(2)(1), MUMBAI

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

Bench: Shri Pramod Kumar & Shri Pavan Kumar Gadalesiemens Ltd (Successor Vs. Dcit, In Interest To Siemens Corporate Circle - Building Technologies 8(2)(1), Pvt Ltd.,) Room No. 615, 6Th Birla Aurora, Level 20, Floor, Aayakar P.No. 1080, Ar. Annie Bhavan, Mk Road, Besant Road, Worli, Mumbai – 400020. Mumbai – 400030. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacs0764L Appellant .. Respondent

Delay condoned. Heard the learned Senior Counsel appearing for the parties. We do not find any reason to interfere with the impugned judgment(s) passed by the High Court. In view of this, we find no merit in the appeals and special leave petitions. Accordingly, the appeals and special leave petitions are dismissed.” Siemens Ltd., Mumbai. 25 The doctrine

SUREAKSHA DB REALTY,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 30(3), MUMBAI

In the result, appeal of the assessee is partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Suraksha Db Realty The Dy. Commissioner Of Behind Orchid Suburbia, Ground Income-Tax 30(3), Floor, Off; Link Road, Kandivali Room No.601, C-13, Vs. 6Th Floor, Bkc, (West), Mumbai-400 067 Mumbai-400 051 (Appellant) (Respondent) Pan No. Abofs0694R Assessee By : Shri Vijay Mehta, Ar Department By : Shri Op Sharma, Cit Dr

292B. It appears that the said decision of the honourable Punjab and Haryana High Court was not brought to the notice of honourable tribunal at the time of arguing the case of luxury goods retail private limited which is directly on this point and by a superior authority. 27, considering the totality of the facts and circumstances of the issues

SABRE ASIA PACIFIC PTE. LTD.,MUMBAI vs. ASST. CIT (IT) CIRCLE-4 (2)(1), MUMBAI

In the result, the appeal is allowed for statistical purposes in the terms indicated above

Bench: The Learned Drp. This Grievance Is Reflected In The Following Grounds Of Appeal:-

section 292B of the Act. Further, it was bonafide and there was sufficient cause to rectify the defect. 9. The Hon'ble DRP has erred in holding that the appellant has filed the objections before it beyond the time limit prescribed and thereby refusing to condone the alleged delay

HASHMAT ISHAQ PARAR,RATNAGIRI vs. INCOME TAX OFFICER, MUMBAI

In the result, the appeal of the assessee bearing ITA No

delay for both the appeals is condoned and the appeals are taken for adjudication.\n5. The brief facts of the case are that the assessment proceedings were initiated under section 148A of the Act pursuant to the Risk Management Strategy formulated by the CBDT. Thereafter, the Ld. AO completed the proceedings under section 148 of the Act on the basis

DCIT CIRCLE 2.3.1, MUMBAI, MUMBAI vs. PRESTIGE HOLIDAY RESORTS PRIVATE LIMITED, MUMBAI

In the result, ground no. 2 and 3 are

Bench: Shri Pawan Singh& Shri Arun Khodpia

condonation of delay in appeal of revenue; therefore, said ground of appeal may be dismissed. Considering the submission of ld. AR of the assessee, ground no. 1 of the C.O. is dismissed. 44. Ground no. 2 & 3 relates to validity of assessment order passed against non- existing entity. The assessing officer passed assessment order in the name of Prestige Holiday

DCIT CIRCLE 2.3.1, MUMBAI, MUMBAI vs. PRESTIGE HOLIDAY RESORTS PRIVATE LIMITED, MUMBAI

In the result, ground no. 2 and 3 are

Bench: Shri Pawan Singh& Shri Arun Khodpia

condonation of delay in appeal of revenue; therefore, said ground of appeal may be dismissed. Considering the submission of ld. AR of the assessee, ground no. 1 of the C.O. is dismissed. 44. Ground no. 2 & 3 relates to validity of assessment order passed against non- existing entity. The assessing officer passed assessment order in the name of Prestige Holiday

HASHMAT ISHAQ PARKER,RATNAGIRI vs. INCOME TAX OFFICER, MUMBAI

In the result, the appeal of the assessee bearing ITA No

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

delay for both the appeals is condoned and the appeals are taken for adjudication. 5. The brief facts of the case are that the assessment proceedings were initiated under section 148A of the Act pursuant to the Risk Management Strategy formulated by the CBDT. Thereafter, the Ld. AO completed the proceedings under section 148 of the Act on the basis

MSM SATELLITE (SINGAPORE) PTE. LTD,MUMBAI vs. JDIT (IT) RG 4, MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri D. Karunakara Rao & Shri Ravish Sood

section 292B of the Act support the same; (ii) assessee could not furnish the application in original due to the limitation of 30 days and it took time for sending the original application from Singapore to India. After receipt in India, the same could not be filed before the DRP due to the fact of change of the Authorized Representative

GUPTA GEMHOUSE P.LTD,MUMBAI vs. DCIT 1(1), MUMBAI

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.7370/Mum/2014 (िनधा"रण वष" / Assessment Year: 2006-07) & आयकर अपील सं./I.T.A. No.7371/Mum/2014 (िनधा"रण वष" / Assessment Year: 2003-04) Gupta Gemhouse Pvt. Ltd. Income Tax Officer (1)(4) 2Nd Floor, Metro House Room No. 579 बनाम/ M.G.Road Aaykar Bhawan Vs. Mumbai – 400 020 M.K.Marg Mumbai – 400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacg-1992-L (अपीलाथ" /Appellant) (""थ" / Respondent) :

delay is condoned. 2. First, we take up ITA No. 7371/M/2014 for AY 2003-04 where the assessee is saddled with penalty of Rs.80,94,048/- which has been confirmed by Ld. CIT(A) vide order dated 28/08/2014. Since legal grounds goes to the root of the matter, we take up the same first. 3. Briefly stated the assessee, being

GUPTA GEMHOUSE P.LTD,MUMBAI vs. ITO 1(1)(4), MUMBAI

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.7370/Mum/2014 (िनधा"रण वष" / Assessment Year: 2006-07) & आयकर अपील सं./I.T.A. No.7371/Mum/2014 (िनधा"रण वष" / Assessment Year: 2003-04) Gupta Gemhouse Pvt. Ltd. Income Tax Officer (1)(4) 2Nd Floor, Metro House Room No. 579 बनाम/ M.G.Road Aaykar Bhawan Vs. Mumbai – 400 020 M.K.Marg Mumbai – 400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacg-1992-L (अपीलाथ" /Appellant) (""थ" / Respondent) :

delay is condoned. 2. First, we take up ITA No. 7371/M/2014 for AY 2003-04 where the assessee is saddled with penalty of Rs.80,94,048/- which has been confirmed by Ld. CIT(A) vide order dated 28/08/2014. Since legal grounds goes to the root of the matter, we take up the same first. 3. Briefly stated the assessee, being

ACIT CIRCLE 1(2)(1) , MUMBAI vs. M B PATIL CONSTRUCTION LIMITED , MUMBAI

delay of 19 days is condoned.\n4. Assessee in its appeal has raised the following grounds:-\n“1. Because in the facts and circumstances of the case and in\nlaw, the CIT(A) has erred in confirming the action of the A.O. in\nrejecting the books of accounts and making an addition