PURNIMA SHETTY,UNITED ARAB EMIRATES vs. INCOME-TAX OFFICER - 26(2)(4), MUMBAI, MUMBAI

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

Bench: Shri Om Prakash Kant & Shri Raj Kumr Chauhan

91,694 has resulted in double taxation of the said amount in the hands of the appellant and as such, the CIT(A) ought to have condoned the delay in faing the appeal and decided the same on merits The aforesaid grounds of appeal are without prejudice to one another The appellant- trust craves leave to add, to amend

DCIT 2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

The appeal of the Revenue is dismissed

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 1995-96 Dcit-2(2)(1), M/S State Bank Of India, R. No.545, Financial Reporting & बनाम/ Aayakar Bhavan Taxation Department, 3Rd Vs. M.K. Road, Floor, Corporate Centre, Mumbai-400020 State Bank Bhavan, Madam Cama Road, Nariman Point, Mumbai-400021 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacs8577K

condonation of delay has to be treated as attributable to the assessee while determining the eligible interest in terms of section 244A(2)of the Act.In other words,if an assessee is responsible for the delay in the finalisation of the proceedings on the basis of which he becomes entitled to the refund, then the period of delay

M/S N. G. GROUP ,MUMBAI vs. ITO, WARD-28(2)(, NAVI MUMBAI

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

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am M/S N.G. Group The Income Tax Officer Plot No.8, Sector 11 3Rd Floor, 6Th Tower, Off Juinagar Railway Station, Vsrccl, Vashi Vs. Sanpada, Navi Mumbai–400703 Navi Mumbai –400709 (Respondent) (Appellant) Pan No. Aaffn9159E Assessee By : Ms. Ritika Agarwal, Ar Revenue By : Shri Chetan M. Kacha, Sr. Ar Date Of Hearing: 02.08.2022 Date Of Pronouncement: 01-11-2022

condone the delay in filing of the appeal of 485 days. 010. Coming the facts of the case, assessee is a partnership firm engaged in the business of developing and building of residential and commercial premises. It filed its return of income on 30th September 2009 declaring nil income. Thereafter, assessment order under Section

KETAN V. SHAH,MUMBAI vs. ASST CIT CEN CIR 11, MUMBAI

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

Section 50C of the Act and made additions to the income of the assessee on account of undisclosed income to the tune of Rs. 17,45,000/- for the impugned assessment year 2003-04 , vide assessment order dated 24-12-2008 passed by the AO u/s 144 r.w.s. 153A. 23.4. The assessee challenged the additions by filing first appeal with

DCIT CC 11, MUMBAI vs. KETAN V. SHAH, JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

Section 50C of the Act and made additions to the income of the assessee on account of undisclosed income to the tune of Rs. 17,45,000/- for the impugned assessment year 2003-04 , vide assessment order dated 24-12-2008 passed by the AO u/s 144 r.w.s. 153A. 23.4. The assessee challenged the additions by filing first appeal with

DCIT CC 11, MUMBAI vs. KETAN V. SHAH (HUF), JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

Section 50C of the Act and made additions to the income of the assessee on account of undisclosed income to the tune of Rs. 17,45,000/- for the impugned assessment year 2003-04 , vide assessment order dated 24-12-2008 passed by the AO u/s 144 r.w.s. 153A. 23.4. The assessee challenged the additions by filing first appeal with

DCIT CC 11, MUMBAI vs. KETAN V. SHAH (HUF), JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

Section 50C of the Act and made additions to the income of the assessee on account of undisclosed income to the tune of Rs. 17,45,000/- for the impugned assessment year 2003-04 , vide assessment order dated 24-12-2008 passed by the AO u/s 144 r.w.s. 153A. 23.4. The assessee challenged the additions by filing first appeal with

DCIT CC 11, MUMBAI vs. KETAN V. SHAH, JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

Section 50C of the Act and made additions to the income of the assessee on account of undisclosed income to the tune of Rs. 17,45,000/- for the impugned assessment year 2003-04 , vide assessment order dated 24-12-2008 passed by the AO u/s 144 r.w.s. 153A. 23.4. The assessee challenged the additions by filing first appeal with

KETAN V. SHAH HUF,MUMBAI vs. ASST CIT CEN CIR 11, MUMBAI

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

Section 50C of the Act and made additions to the income of the assessee on account of undisclosed income to the tune of Rs. 17,45,000/- for the impugned assessment year 2003-04 , vide assessment order dated 24-12-2008 passed by the AO u/s 144 r.w.s. 153A. 23.4. The assessee challenged the additions by filing first appeal with

KETAN V. SHAH,MUMBAI vs. ASST CIT CEN CIR 11, MUMBAI

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

Section 50C of the Act and made additions to the income of the assessee on account of undisclosed income to the tune of Rs. 17,45,000/- for the impugned assessment year 2003-04 , vide assessment order dated 24-12-2008 passed by the AO u/s 144 r.w.s. 153A. 23.4. The assessee challenged the additions by filing first appeal with

KETAN V. SHAH,MUMBAI vs. ASST CIT CEN CIR 11, MUMBAI

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

Section 50C of the Act and made additions to the income of the assessee on account of undisclosed income to the tune of Rs. 17,45,000/- for the impugned assessment year 2003-04 , vide assessment order dated 24-12-2008 passed by the AO u/s 144 r.w.s. 153A. 23.4. The assessee challenged the additions by filing first appeal with

DCIT CC 11, MUMBAI vs. KETAN V. SHAH, JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

Section 50C of the Act and made additions to the income of the assessee on account of undisclosed income to the tune of Rs. 17,45,000/- for the impugned assessment year 2003-04 , vide assessment order dated 24-12-2008 passed by the AO u/s 144 r.w.s. 153A. 23.4. The assessee challenged the additions by filing first appeal with

DCIT CC 11, MUMBAI vs. KETAN V. SHAH, JALNA

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

Section 50C of the Act and made additions to the income of the assessee on account of undisclosed income to the tune of Rs. 17,45,000/- for the impugned assessment year 2003-04 , vide assessment order dated 24-12-2008 passed by the AO u/s 144 r.w.s. 153A. 23.4. The assessee challenged the additions by filing first appeal with

KETAN V. SHAH,MUMBAI vs. ASST CIT CEN CIR 11, MUMBAI

In the result appeal of the Revenue in ITA No

Bench: Shri D.T.Garasia & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2118-2121/Mum/2013, (नििाारण वर्ा / Assessment Year : 2002-03 To 2004-05 & 2006-07)

Section 50C of the Act and made additions to the income of the assessee on account of undisclosed income to the tune of Rs. 17,45,000/- for the impugned assessment year 2003-04 , vide assessment order dated 24-12-2008 passed by the AO u/s 144 r.w.s. 153A. 23.4. The assessee challenged the additions by filing first appeal with

INSTITUTE OF ACTUARIES OF INDIA ,MUMBAI vs. DCIT (EXEMPTIONS)-1(1), MUMBAI

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

91,502/- ought to allowed as exempt u/s. 10(23C)(vi) of the Act.” 2 Institute of Actuaries of India 2. Condonation of delay: At the very beginning of the hearing, it is brought to our notice that the appeal under consideration is barred by limitation, being delayed by 1258 days. To explain the reasons for delay

MSEB HOLDING COMPANY LTD.,MUMBAI vs. ACIT (HQ) (JUDL) TO THE CIT 14, MUMBAI

In the result, the appeal of the assessee

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2012-13

condoning delay in filing the appeal. doning delay in filing the appeal. MSEB Holding Co. Ltd. ITA Nos. 1181/M/2018 & 6.4 The appeal filed by the assessee is not admitted and rejected The appeal filed by the assessee is not admitted and rejected The appeal filed by the assessee is not admitted and rejected in limine without giving any finding

MSEB HOLDING COMPANY LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX 1, MUMBAI

In the result, the appeal of the assessee

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2012-13

condoning delay in filing the appeal. doning delay in filing the appeal. MSEB Holding Co. Ltd. ITA Nos. 1181/M/2018 & 6.4 The appeal filed by the assessee is not admitted and rejected The appeal filed by the assessee is not admitted and rejected The appeal filed by the assessee is not admitted and rejected in limine without giving any finding

MODERN FACILITIES MANAGEMENT PVT LTD,MUMBAI vs. ASSTT.DIRECTOR OF INCOME TAX, CPC BENGALURU, BENGALURU

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

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm

91,240/- by assessment order under Section ITA Nos. 1113, 1117 & 1118/Mum/2023 Bizznet Online Systems Pvt. Ltd; A.Ys. 10-11 & 11-12 143(3) read with section 147 of the Income-tax Act, 1961 (the Act) on 28th February, 2016. 010. Assessee preferred appeal before the learned CIT (A), which was delayed by 191 days. The reason of delay