ACIT22(1), MUMBAI vs. UNIQUE BANGLES, MUMBAI
In the result, the appeal of the Revenue is partly allowed
ITA 7427/MUM/2025[2023-24]Status: DisposedITAT Mumbai16 Mar 2026AY 2023-24
Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokaracit-22(1) Unique Bangles, 322, Piramal 232/234, Shah & Chambers, Mumbai – Vs. Nahar Industrial 400 013. Estate, S. J. Mar, Dhanraj Mill Compound, Lower Parel, Mumbai-400019 Pan/Gir No. Aadfu8125A (Applicant) (Respondent) Revenue By Shri Vivek Perampurna, Ld. Dr Assessee By Shri Subhash Chhajed & Shri Sunil Vankawala, Ld. Ars Date Of Hearing 09.03.2026 Date Of Pronouncement 16.03.2026
Section 139(1)Section 143(1)Section 143(3)Section 144BSection 36(1)(va)Section 40Section 68
disallowance of Rs.
23,35,80,090/- on the premise that the assessee had failed to deduct tax at source on certain payments including purchases on which provisions of section 194Q
