GETINGE MEDICAL INDIA PRIVATE LIMITED ,MUMBAI vs. DCIT 2(2)(1), MUMBAI MAHARASHTRA

In the result, appeal filed by the assessee stands partly allowed

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

delayed filing of Form 10-IC, automatically invalidates an option already exercised in the return. The assessee’s eligibility to opt for section 115BAA is not in dispute; only the timing of filing the prescribed form is in question. Thus, the controversy in the present facts does not involve enlargement of delegated condonation power, but interpretation of the substantive provision

NOBEL BIOCARE INDIA PRIVATE LIMITED ,MUMBAI vs. ACIT, 15(2)(1), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

34,124 under section 234A of the IT Act alth under section 234A of the IT Act although the return of income was ough the return of income was filed within the due date. filed within the due date. The Appellant prays that the aforesaid interest under section 234A The Appellant prays that the aforesaid interest under section 234A

NOBEL BIOCARE INDIA PRIVATE LIMITED ,MUMBAI vs. ACIT, CIRCLE 15(2)(1), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

34,124 under section 234A of the IT Act alth under section 234A of the IT Act although the return of income was ough the return of income was filed within the due date. filed within the due date. The Appellant prays that the aforesaid interest under section 234A The Appellant prays that the aforesaid interest under section 234A

ZAHIR KASAM MEMON,MUMBAI vs. ADDL-JCIT (A)-2, , MUMBAI

In the result the appeal filed by the assessee stands dismissed

Bench: Smt Beena Pillai & Shri Prabhash Shankarassessment Year: 2019-20 Zahir Kasam Memon Addl-Jcit (A) -2 Memon Brothers, Chennai, Pinjarwada, Tamil Nadu. Kumbharwada, Vs. Zenda Bazar, Vasai (West).-401201. Pan:Aempm1407R (Appellant) (Respondent)

condone the delay in filing appeal.” B. The Ld.AR submitted that the above grounds are related to the main grounds raised in form 36 and that no new records needs to be looked into for disposing off the issue raised herein. The Ld.DR though could not object to the submissions of the assessee did not support the admission of additional

ACIT, CIRCLE - 3 3 1, MUMBAI vs. JAMNAGAR UTILITIES AND POWER PVT LTD, MUMBAI

In the result, both the appeals of the Revenue are allowed\npartly

delay in filing the appeals is condoned.\n4. Now, we take up the appeal of the Revenue for assessment\nyear 2019-2020. The grounds raised by the Revenue are reproduced\nas under:\n1. \"Whether the contribution or donation made by assessee not\nvoluntarily, but to discharge legal obligation arising from Section 135\nof the Company's Act r.w. schedule

ACIT, CIRCLE - 3 3 1, MUMBAI vs. JAMNAGAR UTILITIES AND POWER PVT LTD, MUMBAI

In the result, both the appeals of the Revenue are allowed\npartly

delay in filing the appeals is condoned.\n4. Now, we take up the appeal of the Revenue for assessment\nyear 2019-2020. The grounds raised by the Revenue are reproduced\nas under:\n1. \"Whether the contribution or donation made by assessee not\nvoluntarily, but to discharge legal obligation arising from section 135\nof the Company's Act r.w. schedule

ODEX INDIA SOLUTIONS P LTD.,MUMBAI vs. CIT (A), NFAC , DELHI

The appeals are dismissed

delay of one day in filing appeal is condoned as the same was caused on account of the Directors of the Assessee-Company not being available to execute the appeal at the relevant time. The solitary issue raised by the Assessee in all the appeals is 2. whether at the time of processing of return of income under Section

PRADMAN ENGINEERING SERVICES P LTD.,MUMBAI vs. CIT (A), NFAC, DELHI, MUMBAI

The appeals are dismissed

delay of one day in filing appeal is condoned as the same was caused on account of the Directors of the Assessee-Company not being available to execute the appeal at the relevant time. The solitary issue raised by the Assessee in all the appeals is 2. whether at the time of processing of return of income under Section

M/S. P.A.ZAVERI,MUMBAI vs. ADIT , CPC, BEGALURU

The appeals are dismissed

delay of one day in filing appeal is condoned as the same was caused on account of the Directors of the Assessee-Company not being available to execute the appeal at the relevant time. The solitary issue raised by the Assessee in all the appeals is 2. whether at the time of processing of return of income under Section

ARUN WAMAN KOLI,MUMBAI vs. ADIT, CPC, BANGALURE

The appeals are dismissed

condone the delay of 119 days in filing the appeal in view of the judgment of the Hon’ble Supreme Court in the case of Collector, Land Acquisition, Anantnag and Ors. vs. Katiji and Ors.(1987) 167 ITR 471 (SC), and proceed to examine/adjudicate the same on merits. The Appellant has raised following grounds of appeal: 3. “1

WIN CABLE & DATACOM P.LTD,MUMBAI vs. ASST CIT (TDS) 3(1), MUMBAI

In the result, appeals filed by the assessee are hereby allowed

Bench: S/Shri R.C. Sharma (Am) & Amarjit Singh (Jm) I.T.A. No. 3635/Mum/2016(Assessment Year 2001-02)

condoned the delay. 4. Now, coming to issue No. 1&2 in which the assessee took the plea of limitation. It is the argument of the representative of the assessee that the show-cause notice in all the cases were issued by the Assessing Officer on 23.9.2003, which was served upon the assessee on 24.9.2003 and the proceedings

SAPHALE PARISAR BIGARSHETI , SAHKARI PATSANSTHA MARYADIT, SAPHALE,MUMBAI vs. PCIT-1, THANE

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

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2017-18 Saphaleparisarbigarshetisahkaripatsansthamaryadit, Pr. Cit-1, Saphale, Ashar It Vs. Ambika Nagar, Ambika Rice Mill Compound, Park, 6Th Tandulwadi Road, Umbarpada, Saphale East, Dist Floor, Palghar-401 102. Income Tax Office, Wagle Estate, Thane- 400604. Pan No. Aafas 4609 H Appellant Respondent Assessee By : Mr. Unmesh Narvekar, Ar Revenue By : Dr. Kishor Dhule, Cit-Dr : Date Of Hearing 20/03/2023 Date Of Pronouncement : 31/03/2023 Order

delay is accordingly condoned and appeal is admitted for adjudication. admitted for adjudication. 3. Briefly stated, facts of t Briefly stated, facts of the case are that for the year under he case are that for the year under consideration no regular return of income was filed by the assessee. consideration no regular return of income was filed

SILVER SAND COOP HOUSING SOC LTD.,,MUMBAI vs. ACIT, CPC, BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Vikas Awasthy, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blebuilding No. 12, Silver Sands Chs Ltd., Bangalore Post Bag No. 2 S.V. Road, Piramal Nagar Electronic City, Post Office Goregaon (W), Mumbai - 400062 Bangalore - 560100 Pan: Aadas5600G (Appellant) (Respondent)

1) has condoned the delay of 180 days when the appeal was filed after the pronouncement of the Judgment of the Apex Court. Furthermore, the Revenue has not filed any counter-affidavit opposing the application of the assessee for condonation of delay. The Apex Court in the case of Mrs. Sandhya Rani Sarkar vs. Smt. Sudha Rani Debi

ACIT-2(1)(1), MUMBAI vs. GEECEE VENTURES LIMITED, MUMBAI

The appeal is allowed for statistical purposes

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

delay in filing appeal/cross objection is condoned. Ground No.1 and 2 of Department’s Appeal 11. Ground No.1 and 2 raised by the Revenue pertain to the directions issued by the CIT(A) to the Assessing Officer in relation to claim of deduction under Section 80IA of the Act. 12. On perusal of record, we find that the Assessee

GEECEE VENTURES LIMITED ,MUMBAI vs. DCIT, CIRCLE 2(1)(1), MUMBAI

The appeal is allowed for statistical purposes

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

delay in filing appeal/cross objection is condoned. Ground No.1 and 2 of Department’s Appeal 11. Ground No.1 and 2 raised by the Revenue pertain to the directions issued by the CIT(A) to the Assessing Officer in relation to claim of deduction under Section 80IA of the Act. 12. On perusal of record, we find that the Assessee

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

34) 7,88,64,220/- 24.44% of section 10 Interest income on unit scheme 1964 exempt 16,32,987/- 0.50% under sub-section (35) of section 10 Total 32,27,17,773/- 100% 3.14. Ld. CIT(A) observed that as per clause (f) of Explanation 1 to Sec. 115JB(2), only the expenditure relating to income other than income assessable

ASSISTANT COMMISSIONER OF INCOME TAX, KAUTILYA BHAVAN, BKC, MUMBAI vs. TATA EDUCATION TRUST, MUMBAI

In the result, Revenue’s appeal is dismissed

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiya

condone the delay and admit the appeal for adjudication. 22. We have heard the parties and perused the materials on record. After carefully going through the order of learned First Appellate Authority, we are of the view that the grounds raised by the Department are thoroughly misconceived as no relief with regard to assessee’s claim of exemption either Section