DR BATRAS POSITIVE HEALTH CLINIC PRIVATE LIMITED,MUMBAI vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE

In the result, all the appeals of the assessee

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Ita Nos. 2748, 2747 & 2761/Mum/2023 Assessment Year: 2011-12, 2012-13 & 2013-14 Dr Batras Positive Health Clinic Cit(A), National Faceless Pvt. Ltd., Appeal Centre, Delhi. 2Nd Floor, H Kantilal Compound, Vs. Andheri Kurla Road, Sakinaka Andheri East-400072 Pan No. Aabcd 3857 G Appellant Respondent

reopened the believe that income escaped assessment and reo believe that income escaped assessment and reo assessment under section 147 of the Act by way of issuing notice assessment under section 147 of the Act by way of issuing n assessment under section 147 of the Act by way of issuing n under section 148 of the A under section

ITO WD 20(3)(1), MUMBAI vs. UNNOSOURCE CORPORATION, MUMBAI

In the result, the Revenue’s appeals for assessment years 2005-06 to 2008-09 are dismissed

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

reopening the assessment in the present case is the disallowance of the appellant's claim during the assessment for A.Y. 2009 -10. 5.1.3 The notice

ITO WD 20(3)(1), MUMBAI vs. UNNOSOURCE CORPORATION, MUMBAI

In the result, the Revenue’s appeals for assessment years 2005-06 to 2008-09 are dismissed

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

reopening the assessment in the present case is the disallowance of the appellant's claim during the assessment for A.Y. 2009 -10. 5.1.3 The notice

ITO WD 20(3)(1), MUMBAI vs. UNNOSOURCE CORPORATION, MUMBAI

In the result, the Revenue’s appeals for assessment years 2005-06 to 2008-09 are dismissed

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

reopening the assessment in the present case is the disallowance of the appellant's claim during the assessment for A.Y. 2009 -10. 5.1.3 The notice

ITO WD 20(3)(1), MUMBAI vs. UNNOSOURCE CORPORATION, MUMBAI

In the result, the Revenue’s appeals for assessment years 2005-06 to 2008-09 are dismissed

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

reopening the assessment in the present case is the disallowance of the appellant's claim during the assessment for A.Y. 2009 -10. 5.1.3 The notice

BALAJI BUILLION & COMMODITIES (INDIA) PVT. LTD.,MUMBAI vs. DCIT - CC- 7(1), MUMBAI

In the result, the appeal of the assessee is dismissed

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Years: 2009-10 M/S Balaji Bullion & Dcit Central Circle-7(1), Commodities (India) Pvt. Ltd., Mumbai. 118/120, 3Rd Floor, Ashoka Vs. House Zaveri Baazar, Mumbai-400 002. Pan No. Aadcb 0236 F Appellant Respondent : Mr. N.M. Porwal Assessee By Revenue By : Mr. S. Srinivasu, Cit-Dr : 27/03/2024 Date Of Hearing Date Of Pronouncement : 03/04/2024

disallowances, the Ld. A.O. omitted to consider relevant factors, ed to consider relevant factors, considerations, principles and evidences while he was overwhelmed, considerations, principles and evidences while he was overwhelmed, considerations, principles and evidences while he was overwhelmed, influenced and prejudiced by irrelevant considerations and factors. influenced and prejudiced by irrelevant considerations and factors. influenced and prejudiced by irrelevant considerations

LIC HOUSING FINANCE LIMITED,MUMBAI vs. ACIT 2(2)(1), MUMBAI, AAYKAR BHAVAN, MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2017-18

disallowance on merits. The learned CIT(A), however, upheld the reopening, invoking The learned CIT(A), however, upheld the reopening, invoking The learned CIT(A), however, upheld the reopening, invoking Explanation 1 to section 148 and opining that audit objections Explanation 1 to section 148 and opining that audit objections Explanation 1 to section 148 and opining that audit objections

DCIT 5(2), MUMBAI vs. MAHARASHTRA STATE ROAD DEVELOPMENT CORPORATION LTD, MUMBAI

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Years: 2002-03 Dcit-5(2), M/S Maharashtra State Road R. No.571, Development Corporation बनाम/ Aayakar Bhavan, Limited, Vs. M.K. Road, Pwd Compound, Near Mumbai-400020 Priyadarshni Park, Nepeansea Road, Mumbai-400036 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacm6833C Assessment Years: 2002-03 M/S Maharashtra State Dcit-5(2), Road Development R. No.571, बनाम/ Corporation Limited, Aayakar Bhavan, Vs. Pwd Compound, Near M.K. Road, Priyadarshni Park, Mumbai-400020 Nepeansea Road, Mumbai-400036 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaacm6833C "नधा"रती क" ओर से / Assessee By Shri B.S. Sharma & Shri Dalpat Shah राज"व क" ओर से / Revenue By Shri Narendra Singh Janpangi-Dr

disallowance under Section 40(a)(ia). In fact, by letters dated 10.11.2008 and 26.12.2008 in response to specific queries of the Assessing Officer during assessment proceedings the petitioner had pointed out alongwith details the expenses in respect of which the tax had not been deducted and which were offered to tax. So far as, the reason to reopen

MAHARASHTRA STAE ROAD DEVELOPMENT CORPORATION TD,MUMBAI vs. DCIT 5(2), MUMBAI

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Years: 2002-03 Dcit-5(2), M/S Maharashtra State Road R. No.571, Development Corporation बनाम/ Aayakar Bhavan, Limited, Vs. M.K. Road, Pwd Compound, Near Mumbai-400020 Priyadarshni Park, Nepeansea Road, Mumbai-400036 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacm6833C Assessment Years: 2002-03 M/S Maharashtra State Dcit-5(2), Road Development R. No.571, बनाम/ Corporation Limited, Aayakar Bhavan, Vs. Pwd Compound, Near M.K. Road, Priyadarshni Park, Mumbai-400020 Nepeansea Road, Mumbai-400036 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaacm6833C "नधा"रती क" ओर से / Assessee By Shri B.S. Sharma & Shri Dalpat Shah राज"व क" ओर से / Revenue By Shri Narendra Singh Janpangi-Dr

disallowance under Section 40(a)(ia). In fact, by letters dated 10.11.2008 and 26.12.2008 in response to specific queries of the Assessing Officer during assessment proceedings the petitioner had pointed out alongwith details the expenses in respect of which the tax had not been deducted and which were offered to tax. So far as, the reason to reopen

SAI PRERNA CO-OP. CREDIT SOCIETY LTD,MUMBAI vs. ITO WD 17(3) (2) , MUMBAI

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

reopened the assessment based on the same material which was available which was available before the Assessing Officer during original the Assessing Officer during original assessment proceedings, which proceedings, which is evident from the reasons is evident from the reasons recorded by the Assessing recorded by the Assessing Officer ( i.e. reproduced by the Assessing reproduced by the Assessing Officer

SAI PRERNA CO-OP. CREDIT SOCIETY LTD,MUMBAI vs. ITO WD 17(3) (2) , MUMBAI

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

reopened the assessment based on the same material which was available which was available before the Assessing Officer during original the Assessing Officer during original assessment proceedings, which proceedings, which is evident from the reasons is evident from the reasons recorded by the Assessing recorded by the Assessing Officer ( i.e. reproduced by the Assessing reproduced by the Assessing Officer

ITO-26(2)(1) , MUMBAI vs. SAI PRERANA CO-OP CREDIT SOCIETY LTD, MUMBAI

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

reopened the assessment based on the same material which was available which was available before the Assessing Officer during original the Assessing Officer during original assessment proceedings, which proceedings, which is evident from the reasons is evident from the reasons recorded by the Assessing recorded by the Assessing Officer ( i.e. reproduced by the Assessing reproduced by the Assessing Officer

SAI PRERNA CO-OP. CREDIT SOCIETY LTD,MUMBAI vs. ITO WD 17(3) (2) , MUMBAI

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

reopened the assessment based on the same material which was available which was available before the Assessing Officer during original the Assessing Officer during original assessment proceedings, which proceedings, which is evident from the reasons is evident from the reasons recorded by the Assessing recorded by the Assessing Officer ( i.e. reproduced by the Assessing reproduced by the Assessing Officer

INCOME TAX OFFICER-26(2)(1), MUMBAI vs. SAI PRERANA CO-OP CREDIT SOCIETY LTD., MUMBAI

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

reopened the assessment based on the same material which was available which was available before the Assessing Officer during original the Assessing Officer during original assessment proceedings, which proceedings, which is evident from the reasons is evident from the reasons recorded by the Assessing recorded by the Assessing Officer ( i.e. reproduced by the Assessing reproduced by the Assessing Officer

ITO-26(2)(1), MUMBAI vs. SAI PRERANA CO-OP CREDIT SOCIETY LTD, MUMBAI

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

reopened the assessment based on the same material which was available which was available before the Assessing Officer during original the Assessing Officer during original assessment proceedings, which proceedings, which is evident from the reasons is evident from the reasons recorded by the Assessing recorded by the Assessing Officer ( i.e. reproduced by the Assessing reproduced by the Assessing Officer

INCOME TAX OFFICER-26(2)(1), MUMBAI vs. SAI PRERANA CO-OP CREDIT SOCIETY LTD., MUMBAI

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

reopened the assessment based on the same material which was available which was available before the Assessing Officer during original the Assessing Officer during original assessment proceedings, which proceedings, which is evident from the reasons is evident from the reasons recorded by the Assessing recorded by the Assessing Officer ( i.e. reproduced by the Assessing reproduced by the Assessing Officer

SAI PRERNA CO-OP. CREDIT SOCIETY LTD,MUMBAI vs. ITO WD 17(3) (2) , MUMBAI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2012-13 Sai Prerana Co-Op Society Ltd., Ito-7(3)(2), 317, Puran Aasha Bldg. Gr. Fl. Room No. 126, 1St Floor, Narashi Natha Street, Katha Vs. Kautilya Bhavan, C-41 To C- Bazar Musjid Bunder (W), 43 Block, Bandra Kurla Mumbai-400 009. Complex, Bandra (East) Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent Assessee By : Ms. Ruby Srivastava & Mr. Bharat Kumar, Ca Revenue By : Mr. Milind S. Chavan, Dr Date Of Hearing : 27/04/2023 : Date Of Pronouncement 28/04/2023 Order

reopened the assessment based on the same material which was available assessment based on the same material which was available assessment based on the same material which was available before the Assessing Officer during original assessment before the Assessing Officer during original assessment before the Assessing Officer during original assessment proceedings, which is evident from proceedings, which is evident from

ACIT 3(2)(2), MUMBAI vs. NATIONAL BANK FOR AGRICULATURE AND RURAL DEVELOPEMENT, MUMBAI

Bench: Shri Pramod Kumar () & Shri Ravish Sood () A.C.I.T-3(2)(2) National Bank For Agriculture & R. No. 674, 6Th Floor, Vs. Rural Development, Aaykar Bhavan, M.K. Road, C-24, G-Block, Bandra Kurla Mumbai -400 020 Complex,Bandra, Mumbai – 400 051 Pan No. Aaact4020G (Revenue) (Assessee) Assessee By : Shri Jehangir Mistri, Senior Advocate Revenue By : Shri Rahul Raman, Cit D.R Date Of Hearing : 16/09/2021 Date Of Pronouncement : 01/12/2021 Order Per Ravish Sood, J.M:

reopening the assessment under section 147 of Income Tax Act, 1961. 5.1.2 Recapitulate the basic facts as already mentioned above in this order, it is noted that the original assessment order under section 143 (3) was passed on 03/12/2009 after making certain additions/disallowances. The appellant preferred appeal before CIT(A) and thereafter to ITAT. The issue involved was disallowance