SHRI RENUKAMATA MULTI-STATE CO-OPERATIVE URBAN SOCIETY LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(4), MUMBAI

3) without appreciating the facts of the case and hence, pray that\nimpugned disallowance of Rs 1,39,81,267 is bad in law and ought to be\ndeleted.\n8. Disallowance of deduction under section 80P\n8.1. The CIT(A) erred in sustaining the disallowance made by the Assessing\nOfficer of deduction under section 80P claimed by the appellants.\n8.2

M/S RENUKAMATA MULTI STATE CO-OP. URBAN CREDITN SOC. LTD.,MUMBAI vs. THE ASSTT. CIT, CC-4(4), MUMBAI

142(2A) of the Act in the case of the assessee.\n\n10. The AO on the basis of the details provided by the assessee and various\nevidences gathered during the search and seizure action as well as the report\nof the Special Auditor, vide order dated 10/05/2021 passed under section\n143(3) read with section 153A

MAHARASHTRA STATE ELECTRICITY TRANSMISSION COMPANY LTD.,,MUMBAI vs. THE INCOME TAX OFFICER, WARD-14(2)(3), MUMBAI

In the result, the appeal of the assessee is al

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-12 Maharashtra State Electricity Income-Tax Officer, Ward Transmission Company Ltd., 14(2)(3), Plot No. C-19 E Block, Vs. Aayakar Bhavan, Maharshi Prakashganga, Bandra-Kurla Karve Road, Complex, Bandra (East), Mumbai-400020. Mumbai-400051. Pan No. Aaecm 2936 N Appellant Respondent Assessee By : Mr. Ketan Ved, Ar Revenue By : Mr. Harishankar Lal, Dr : Date Of Hearing 15/11/2022 Date Of Pronouncement : 29/12/2022

142(1) r/w 143(2), which finally culminated in the assessment order dated 30th December culminated in the assessment order dated 30th December culminated in the assessment order dated 30th December 2008 under section 143(3). It is therefore e 2008 under section 143(3). It is therefore evident that vident that Respondent No. 1 after passing the original assessment

IQBAL AHMED KHALILAMED SUBEDAR,MUMBAI vs. ITO 22(1)(2), NAVI MUMBAI

In the result, the appeal of the assessee for the A

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2135/Mum/2013 (नििाारण वर्ा / Assessment Year : 2009-10 ) आयकर अपीऱ सं./I.T.A. No.4896/Mum/2015 (नििाारण वर्ा / Assessment Year : 2008-09)

disallowance shall be made and no payment shall be deemed to be the profits and gains of business or profession under sub-section (3) and this sub-section where a payment or aggregate of payments made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft, exceeds twenty

IQBAL AHMAED KHALIL AHMED SUBEDAR,MUMBAI vs. ITO 22(1)(2), MUMBAI

In the result, the appeal of the assessee for the A

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2135/Mum/2013 (नििाारण वर्ा / Assessment Year : 2009-10 ) आयकर अपीऱ सं./I.T.A. No.4896/Mum/2015 (नििाारण वर्ा / Assessment Year : 2008-09)

disallowance shall be made and no payment shall be deemed to be the profits and gains of business or profession under sub-section (3) and this sub-section where a payment or aggregate of payments made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft, exceeds twenty

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

3)\nof section 143 or this section has been made for the\nrelevant assessment year, no action shall be taken under\nthis section after the expiry of four years from the end of\nthe relevant assessment year, unless any income\nchargeable to tax has escaped assessment for such\n assessment year by reason of the failure on the part

THE NEW INDIA ASSURANCE CO. LTD ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -3(2)(2), MUMBAI

3)\nof section 143 or this section has been made for the\nrelevant assessment year, no action shall be taken under\nthis section after the expiry of four years from the end of\nthe relevant assessment year, unless any income\nchargeable to tax has escaped assessment for such\n assessment year by reason of the failure on the part

THE NEW INDIA ASSURANCE CO. LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX , INCOME TAX OFFICER, NFAC, MUMBAI

Accordingly, in terms of the aforesaid, Ground No. 3 to\n7 raised by the Assessee pertaining to merits of such\nadditions/disallowances are dismissed as having been rendered\ninfructuous

Bench: "CLEAN_TEXT": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"I\" BENCH, MUMBAI\n\nSHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER\nSHRI RAHUL CHAUDHARY (Judicial Member)

3)\nof section 143 or this section has been made for the\nrelevant assessment year, no action shall be taken under\nthis section after the expiry of four years from the end of\nthe relevant assessment year, unless any income\nchargeable to tax has escaped assessment for such\n assessment year by reason of the failure on the part

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

3)\nof section 143 or this section has been made for the\nrelevant assessment year, no action shall be taken under\nthis section after the expiry of four years from the end of\nthe relevant assessment year, unless any income\nchargeable to tax has escaped assessment for such\n assessment year by reason of the failure on the part

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

Accordingly, in terms of the aforesaid, Ground No. 3 to\n7 raised by the Assessee pertaining to merits of such\nadditions/disallowances are dismissed as having been rendered\ninfructuous

3)\nof section 143 or this section has been made for the\nrelevant assessment year, no action shall be taken under\nthis section after the expiry of four years from the end of\nthe relevant assessment year, unless any income\nchargeable to tax has escaped assessment for such\n assessment year by reason of the failure on the part

ROSY BLUE (INDIA) PVT. LTD.,MUMBAI vs. DCIT CENT. CIR. - 46, (NOW DCIT CENT. CIR. 8(3)), MUMBAI

Bench: Sri Mahavir Singh, Vp & Sri Rajesh Kumar, Am आमकय अऩीर सिं./ Ita No. 4984/Mum/2016 (ननधाायण वषा / Assessment Year: 2008-09) M/S Rosy Blue (India) Pvt. Ltd. The Dy. Commissioner Of 1608/09, Prasad Chambers, Income Tax, Opera House Central Circle-46, Mumbai फनाभ/ (Now Deputy Commissioner Of Income Tax, Central Vs. Circle 8(3), Mumbai) (अऩीराथी/ Appellant) (प्रत्मथी/ Respondent) स्थामीरेखासिं./Pan No. Aaccr 2413 B आमकयअऩीरसिं./ Ita No. 5829/Mum/2016 (ननधाायणवषा / Assessment Year: 2008-09) The Dy. Commissioner Of Income M/S Rosy Blue (India) Pvt. Tax, Ltd. Central Circle-46, Mumbai 1608/09, Prasad Chambers, फनाभ/ (Now Deputy Commissioner Of Opera House Income Tax, Central Circle 8(3), Vs. Mumbai) (अऩीराथी/ Appellant) (प्रत्मथी/ Respondent)

3) of the Act determining its total income at Rs.135,21,32,850. A bare perusal of the additions/ disallowances made in the said order shows that out of eight issues referred to in the show cause notice dated 24.12.20 10 issued under section 142

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 6(1)(1), MAHARASHTRA

142(1)", "Section 143(3)", "Section 144B", "Section 80G", "Section 36(1)(va)", "Section 40(a)(ia)", "Section 43B", "Section 234B", "Section 234C", "Section 270A", "Section 115P", "Section 111A", "Section 112A", "Section 234D", "Section 244A", "Section 199", "Rule 37BA of the Income-tax Rules, 1962"], "issues": "The appeals involve multiple assessment years and grounds, including challenges to disallowances

JCIT (OSD), CC-4(4), MUMBAI vs. M/S. SHRI RENUKAMATA MULTI-STATE COOPERATIVE URBAN CREDIT SOCIETY LTD., AHAMEDNAGAR

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

142(2A) is nothing but mere tactics to extend the period of limitation which the Courts have held as bad in law. 3. Addition under section 68 of the Act for aggregate cash deposits and credit transactions but excluding the remote deposits. 3.1. The CIT(A) erred in sustaining the addition under section

JCIT (OSD), CC-4(4), MUMBAI vs. M/S. SHRI RENUKAMATA MULTI-STATE COOPERATIVE URBAN CREDIT SOCIETY LTD., AHAMEDNAGAR

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

142(2A) is nothing but mere tactics to extend the period of limitation which the Courts have held as bad in law. 3. Addition under section 68 of the Act for aggregate cash deposits and credit transactions but excluding the remote deposits. 3.1. The CIT(A) erred in sustaining the addition under section

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX- CIRCLE 6(1)(1), MAHARASHTRA

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar1. Ita No. 6663/Mum/2025 (Assessment Year: 2017-18) 2. Ita No. 6701/Mum/2025 (Assessment Year: 2018-19) 3. Ita No. 6702/Mum/2025 (Assessment Year: 2022-23) & 4. Ita No. 6703/Mum/2025 (Assessment Year: 2023-24) Aditya Birla Sun Life Dcitcircle-6(1)(1), Amc Limited, Room No. 502, 5Th 17Th Floor, One World Vs. Floor, Aayakar Centre Tower-1, Jupiter Bhavan, M. K. Mill Compount, 841, Road, Churchgate, Senapati Bapat Marg, Mumbai-400 020 Delisle Road, S.O. Mumbai-400 013 Pan/Gir No. Aaacb6134D (Applicant) (Respondent) Assessee By Shri Ronak Doshi, Shri Shrey Agrawal & Shri Aadish Jain, Ld. Ars Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 27.01.2026 Date Of Pronouncement 06.02.2026

142(1) along with questionnaires were issued calling for details and explanations in respect of the issues selected for scrutiny. The assessee furnished (3) ITA No. 6663, 6701, 6702 & 6703 /Mum/2025 Aditya Birla Sun Life AMC Limited replies, explanations and supporting documents through the ITBA/e-filing portal. 3. After examining the material placed on record, the Assessing Officer completed the assessments

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

3) \nof section 143 or this section has been made for the \nrelevant assessment year, no action shall be taken under \nthis section after the expiry of four years from the end of \nthe relevant assessment year, unless any income \nchargeable to tax has escaped assessment for such \n assessment year by reason of the failure on the part

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6(1)(1), MAHARASHTRA

142(1) along with questionnaires were issued calling for details and explanations in respect of the issues selected for scrutiny. The assessee furnished replies, explanations and supporting documents through the ITBA/e-filing portal.\n3. After examining the material placed on record, the Assessing Officer completed the assessments under section 143(3) of the Act for A.Y. 2017–18 and under section

THE NEW INDIA ASSURANCE CO. LTD ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(2)(2), MUMBAI

3) \nof section 143 or this section has been made for the \nrelevant assessment year, no action shall be taken under \nthis section after the expiry of four years from the end of \nthe relevant assessment year, unless any income \nchargeable to tax has escaped assessment for such \n assessment year by reason of the failure on the part