HDFC BANK LIMITED (AS SUCCESSOR TO HDFC LTD),MUMBAI vs. DCIT 2(3)(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144B | 2020-21 | Revenue 39. | 4313/Mum/2010 | CIT(A)-I/IT 378/2009-10 | 09.03.2010 | DCIT, Range 1(1), Mumbai | 30.03.2009 | 271(1)(c) | 2002-03 | Assessee [Appeals against Penalty Order passed u/s. 271(1)(c)] 40. | 4314/Mum/2010 | CIT(A)-I/IT 374/2009-10 | 09.03.2010 | DCIT, Range 1(1), Mumbai | 30.03.2009 | 271(1)(c) | 2003-04 | 41. | 2866/Mum/2012 | CIT(A)-I/IT 682/2010-11 | 06.02.2012 | DCIT

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. DCIT RG 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144B 2020-21 Revenue 39. 4313/Mum/2010 CIT(A)-I/IT 378/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2002-03 Assessee [Appeals against Penalty Order passed u/s. 271(1)(c)] 40. 4314/Mum/2010 CIT(A)-I/IT 374/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2003-04 41. 2866/Mum/2012 CIT(A)-I/IT 682/2010-11 06.02.2012 DCIT

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. DCIT RG 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144B 24/1055381 637(1) 39 4313/Mum/2010 CIT(A)-I/IT- 09.03.2010 DCIT, Range 30.03.2009 271(1)(c) 2002-03 Assessee 378/2009-10 1(1), Mumbai [Appeals 40 4314/Mum/2010 CIT(A)-I/IT- 09.03.2010 DCIT, Range 30.03.2009 271(1)(c) 2003-04 against 374/2009-10 1(1), Mumbai Penalty 41 2866/Mum/2012 CIT(A)-I/IT- 06.02.2012 DCIT, Cir-1(1), 08.10.2010 271(1

ADDL CIT RG 1(1), MUMBAI vs. HDFC LTD, MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144B 24/1055381 637(1) 39 4313/Mum/2010 CIT(A)-I/IT- 09.03.2010 DCIT, Range 30.03.2009 271(1)(c) 2002-03 Assessee 378/2009-10 1(1), Mumbai [Appeals 40 4314/Mum/2010 CIT(A)-I/IT- 09.03.2010 DCIT, Range 30.03.2009 271(1)(c) 2003-04 against 374/2009-10 1(1), Mumbai Penalty 41 2866/Mum/2012 CIT(A)-I/IT- 06.02.2012 DCIT, Cir-1(1), 08.10.2010 271(1

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. ADDL CIT RG 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144B 24/1055381 637(1) 39 4313/Mum/2010 CIT(A)-I/IT- 09.03.2010 DCIT, Range 30.03.2009 271(1)(c) 2002-03 Assessee 378/2009-10 1(1), Mumbai [Appeals 40 4314/Mum/2010 CIT(A)-I/IT- 09.03.2010 DCIT, Range 30.03.2009 271(1)(c) 2003-04 against 374/2009-10 1(1), Mumbai Penalty 41 2866/Mum/2012 CIT(A)-I/IT- 06.02.2012 DCIT, Cir-1(1), 08.10.2010 271(1

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. DCIT 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144B 24/1055381 637(1) 39 4313/Mum/2010 CIT(A)-I/IT- 09.03.2010 DCIT, Range 30.03.2009 271(1)(c) 2002-03 Assessee 378/2009-10 1(1), Mumbai [Appeals 40 4314/Mum/2010 CIT(A)-I/IT- 09.03.2010 DCIT, Range 30.03.2009 271(1)(c) 2003-04 against 374/2009-10 1(1), Mumbai Penalty 41 2866/Mum/2012 CIT(A)-I/IT- 06.02.2012 DCIT, Cir-1(1), 08.10.2010 271(1

ACIT-1(1)(1), MUMBAI vs. M/S HOUSING DEVELOPMENT FINANCE CORPORATION LTD, MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144B 2020-21 Revenue 39 4313/Mum/2010 CIT(A)-I/IT 378/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2002-03 Assessee [Appeals against Penalty Order passed u/s. 271(1)(c)] 40 4314/Mum/2010 CIT(A)-I/IT 374/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2003-04 41 2866/Mum/2012 CIT(A)-I/IT 682/2010-11 06.02.2012 DCIT

DCIT - 1(1)(2), MUMBAI vs. HOUSING DEVELOPMENT FINANCE CORPORARTION LTD., MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144B 2020-21 Revenue 39 4313/Mum/2010 CIT(A)-I/IT 378/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2002-03 Assessee [Appeals against Penalty Order passed u/s. 271(1)(c)] 40 4314/Mum/2010 CIT(A)-I/IT 374/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2003-04 41 2866/Mum/2012 CIT(A)-I/IT 682/2010-11 06.02.2012 DCIT

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. THE ADDL CIT RG 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144B 2020-21 Revenue 39 4313/Mum/2010 CIT(A)-I/IT 378/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2002-03 Assessee [Appeals against Penalty Order passed u/s. 271(1)(c)] 40 4314/Mum/2010 CIT(A)-I/IT 374/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2003-04 41 2866/Mum/2012 CIT(A)-I/IT 682/2010-11 06.02.2012 DCIT

ACIT-1(1)(1), MUMBAI vs. M/S. HOUSING DEVELOPMENT FINANCE CORPORATION LTD., DELHI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144B 2020-21 Revenue 39 4313/Mum/2010 CIT(A)-I/IT 378/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2002-03 Assessee [Appeals against Penalty Order passed u/s. 271(1)(c)] 40 4314/Mum/2010 CIT(A)-I/IT 374/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2003-04 41 2866/Mum/2012 CIT(A)-I/IT 682/2010-11 06.02.2012 DCIT

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. ADDL CIT RG 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144B 2020-21 Revenue 39 4313/Mum/2010 CIT(A)-I/IT 378/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2002-03 Assessee [Appeals against Penalty Order passed u/s. 271(1)(c)] 40 4314/Mum/2010 CIT(A)-I/IT 374/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2003-04 41 2866/Mum/2012 CIT(A)-I/IT 682/2010-11 06.02.2012 DCIT

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD.),MUMBAI vs. ADDL/JT/DY/ACIT/ITO, NFAC, DELHI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144B 2020-21 Revenue 39 4313/Mum/2010 CIT(A)-I/IT 378/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2002-03 Assessee [Appeals against Penalty Order passed u/s. 271(1)(c)] 40 4314/Mum/2010 CIT(A)-I/IT 374/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2003-04 41 2866/Mum/2012 CIT(A)-I/IT 682/2010-11 06.02.2012 DCIT

HDFC BANK LIMITED( AS SUCCESSOR TO HDFC LTD),MUMBAI vs. DCIT- 2(3)(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144B 2020-21 Revenue 39 4313/Mum/2010 CIT(A)-I/IT 378/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2002-03 Assessee [Appeals against Penalty Order passed u/s. 271(1)(c)] 40 4314/Mum/2010 CIT(A)-I/IT 374/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2003-04 41 2866/Mum/2012 CIT(A)-I/IT 682/2010-11 06.02.2012 DCIT

INCOME TAX OFFICER, MUMBAI vs. K K VENTURA, MUMBAI

In the result, the appeal of the Revenue stands\ndismissed

144B on 06/08/2021, wherein the Assessing Officer\nbrought to tax unexplained loans aggregating\nto\n*8,43,50,000/- under section 68, together with disallowance\nof interest expenditure of ₹29,95,911/-.\n5. The assessee thereafter preferred a writ petition before the\nHon'ble Bombay High Court, inter alia contending that the\nAssessing Officer had failed to provide a meaningful

HDFC BANK LTD.,(AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. DCIT, CIRCLE-2(3)(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144B 2020-21 Revenue 39. 4313/Mum/2010 CIT(A)-I/IT 378/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2002-03 Assessee [Appeals against Penalty Order passed u/s. 271(1)(c)] 40. 4314/Mum/2010 CIT(A)-I/IT 374/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2003-04 41. 2866/Mum/2012 CIT(A)-I/IT 682/2010-11 06.02.2012 DCIT

M/S M.B.PATIL CONSTRUCTIONS LIMITED,MUMBAI vs. INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, , DELHI

144B was completed on 26/07/2021 in the name of M/s. M.B. Patil Constructions Ltd., which had ceased to exist at the time of assessment proceedings, 7 ITA Nos.303 & 98/Mum/2023 M/s. Patil Construction and Infrastructure Limited (M.B. Patil Constructions Limited since amalgamated) determining the taxable income of Rs.169,61,21,740/- after making the following additions:- Sl.No. Particulars

ADDL CIT RG 1(1), MUMBAI vs. HDFC LTD, MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144B 2020-21 Revenue 39 4313/Mum/2010 CIT(A)-I/IT 378/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2002-03 Assessee [Appeals against Penalty Order passed u/s. 271(1)(c)] 40 4314/Mum/2010 CIT(A)-I/IT 374/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2003-04 41 2866/Mum/2012 CIT(A)-I/IT 682/2010-11 06.02.2012 DCIT

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. DCIT RG 1(1), MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144B 2020-21 Revenue 39 4313/Mum/2010 CIT(A)-I/IT 378/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2002-03 Assessee [Appeals against Penalty Order passed u/s. 271(1)(c)] 40 4314/Mum/2010 CIT(A)-I/IT 374/2009-10 09.03.2010 DCIT, Range 1(1), Mumbai 30.03.2009 271(1)(c) 2003-04 41 2866/Mum/2012 CIT(A)-I/IT 682/2010-11 06.02.2012 DCIT