DCIT-1(2)1, MUMBAI., MUMBAI vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LTD, MUMBAI

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

condone the delay and hence the appeals are the appeals are admitted for hearing admitted for hearing on merits. 4. All the grounds raised by the Department are inter- All the grounds raised by the Department are inter All the grounds raised by the Department are inter related and inter related and inter-connected and relates to challenging

NITCO PAINTS PVT LTD,MUMBAI vs. DCIT-CIRCLE 5(2)(1), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Kuldip Singh, Jm & Ms Padmavathy S, Am

801A(4)(iv) of Income Tax Act, 1961 amount Rs. 54,18,557/-. 2. On the facts and circumstances of the case and law, the Id. CIT(A) failed to appreciate that audit report in form 10CCB duly digitally signed and verified by Nitco Paints Ltd. Auditor through Income Tax E filling portal in which name and membership of auditor

DCIT-1(2)1, MUMBAI, MUMBAI vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LTD., MUMBAI

In the result, both the appeals of the revenue are allowed for statistical purposes

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

condone the said delay and take up the matter for adjudication. 4. Grounds raised by the revenue in both the appeals are identical accept for variation in the quantum of disallowance. Accordingly, both the appeals are taken up together for adjudication by passing this consolidated order. We will take appeal for AY 2017-18 as a lead case to draw

DCIT-1(2)1, MUMBAI, MUMBAI vs. PATIL CONSTRUCTION AND INFRASTUCTURE LIMITED., MUMBAI

In the result, both the appeals of the revenue are allowed for statistical purposes

Bench: Shri Sandeep Gosain & Shri Girish Agrawal

condone the said delay and take up the matter for adjudication. 4. Grounds raised by the revenue in both the appeals are identical accept for variation in the quantum of disallowance. Accordingly, both the appeals are taken up together for adjudication by passing this consolidated order. We will take appeal for AY 2017-18 as a lead case to draw

DCIT- CC-5(1), MUMBAI vs. HUBTOWN LTD., MUMBAI

In the result, cross objection filed by the assesee is treated as allowed for statistical purpose

Bench: Shri G. Manjunatha & Shri Ravish Sooddcit, Cc-5(1) Vs. M/S. Hubtown Ltd. Room No.1928 19Th Floor Akruti Trade Centre, 6Th Floor Air India Building, Nariman Point Road No.7, Marol-Midc Mumbai-400 021 Andheri(E) Mumbai-400 093

801A(4) for Rs.12,6273967/--,?." b) "Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) failed to appreciate that the assessee’s scheme was approved 29 Hubtown Limited. on 05.06.2006 and the provisions of section 80IA(4)(iii) required approval under the Industrial Park Scheme 2008,?" 41. The brief facts of the case

DCIT CC 3(4) CEN RG 3, MUMBAI vs. PATEL ENGINEERING LTD, MUMBAI

In the result, appeal filed by the assessee is dismissed

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

801A(4) of the Act. 5. That a copy of Form no. 36 so filed by the Revenue Authorities was served on the Assessee on 23.07.2018. Page No. 39 ITA NO. 2485 & 2486/MUM/2017 C.O. NO. 265 & 355/MUM/2018 M/s. Patel Engineering Ltd. 6. That the said appeal matter was handed over to the counsel for the purpose ofrepresenting the Assessee before

DCIT CC 3(4) CEN RG 3, MUMBAI vs. PATEL ENGINEERING LTD, MUMBAI

In the result, appeal filed by the assessee is dismissed

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

801A(4) of the Act. 5. That a copy of Form no. 36 so filed by the Revenue Authorities was served on the Assessee on 23.07.2018. Page No. 39 ITA NO. 2485 & 2486/MUM/2017 C.O. NO. 265 & 355/MUM/2018 M/s. Patel Engineering Ltd. 6. That the said appeal matter was handed over to the counsel for the purpose ofrepresenting the Assessee before

DCIT-1(2)1, MUMBAI., MUMBAI vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LTD, MUMBAI

In the result, all the three appeals filed by the revenue\nare dismissed

condone the delay and hence the appeals are\nadmitted for hearing on merits.\n4\nआयकर अपीलीय अधिकरण\nINCOMETAX APPELLATE TRIBUNAL\nΙ.Τ.Α. No. 4940/Mum/2024\nI.T.A. No. 4942/Mum/2024\nΙ.Τ.Α. No. 4944/Mum/2024\n4. All the grounds raised by the Department are inter-\nrelated and inter-connected and relates to challenging the\norder of the 1d. CIT(A) in allowing

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ACIT(OSD) RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ADDL.COMMR.OF INCOME TAX, SPL. RG.32, MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ACIT RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

THE DY CIT 3(2), MUMBAI vs. M/S. NUCLEAR POWER CORPORATION OF INDIA LTD, MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD,MUMBAI vs. ADDL CIT RG 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT

NUCLEAR POWER CORPORATION OF INDIA LTD,MUMBAI vs. ADDL CIT RG 3(2), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

condoned. g. Similar additional grounds as raised by the Similar additional grounds as raised by the Similar additional grounds as raised by the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the Appellant have been admitted by the Tribunal in the following cases: following cases: i. Tata Sons Ltd. vs. ACIT