ASST CIT 3, MUMBAI vs. PRAMOD RATAN PATIL, MUMBAI

In the result, Appeal of Ld AO is dismissed, appeal of assessee is allowed partly

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Shri Pramod Ratan Patil Acit A–1, Chandresh Oasis, Lodha Circle–3, Kalyan, 2 Nd Floor, Heaven, Vs. Kalyan Shil Road, Dombivali (East), Rani Mansion, Murbad Road, Thane–421201 Kalyan West–421301 (Appellant) (Respondent) Pan No. Aadpp6274F Acit Shri Pramod Ratan Patil Circle–3, A–1, Chandresh Oasis, Lodha Kalyan, 2 Nd Floor, Heaven, Vs. Rani Mansion, Murbad Road, Kalyan Shil Road, Dombivali (East), Kalyan West–421301 Thane–421201 (Appellant) (Respondent) Assessee By : Mr. Satyaprakash Singh, Ar Revenue By : Mr. Nihar Ranjan Samal, Dr

3 Unproved purchases under section 37 2,87,26,562 4 Disallowance under section 40 (3) 9,98,000 5 Cash

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

section 40A(3) of the Act.\nThe AO has made the disallowance under section 40A(3) of the Act also

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

section 40A(3) of the Act.\nThe AO has made the disallowance under section 40A(3) of the Act also

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

In the result, the appeal by the assessee is partly allowed, while the\nappeal by the Revenue is dismissed

section 40A(3) of the Act.\nThe AO has made the disallowance under section 40A(3) of the Act also

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

section 40A(3) of the Act.\nThe AO has made the disallowance under section 40A(3) of the Act also

BAJAJ INTERNATIONAL REALTY PRIVATE LIMITED ,MUMBAI vs. DCIT, 1(2)1, MUMBAI

In the result both the appeals of the parties are partly allowed for In the result both the appeals of the parties are partly allowed for the statistical purposes

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

3). the Assessing Officer (AO) made addition of Rs.63,37,500/ the Assessing Officer (AO) made addition of Rs.63,37,500/ the Assessing Officer (AO) made addition of Rs.63,37,500/- invoking the deeming provisions of Section 43CA, due to difference invoking the deeming provisions of Section 43CA, invoking the deeming provisions of Section 43CA, between stated sale con stated

BAJAJ INTERNATIONAL REALTY PRIVATE LIMITED ,MUMBAI vs. DCIT-1(2), MUMBAI

In the result both the appeals of the parties are partly allowed for In the result both the appeals of the parties are partly allowed for the statistical purposes

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

3). the Assessing Officer (AO) made addition of Rs.63,37,500/ the Assessing Officer (AO) made addition of Rs.63,37,500/ the Assessing Officer (AO) made addition of Rs.63,37,500/- invoking the deeming provisions of Section 43CA, due to difference invoking the deeming provisions of Section 43CA, invoking the deeming provisions of Section 43CA, between stated sale con stated

D.C.I.T. CENT. CIR. - 7(2), MUMBAI vs. RAJAHMUNDHRY EXPRESSWAY LTD., MUMBAI

In the result, appeals are dismissed

Bench: Shri Saktijit Dey & Shri G. Manjunatha

section 143(3), vide order dated 30th November 2010 disallowing assessee‟s claim of deduction under section 80IA of the Act on the reasoning

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 has been confined to section 69C for AY 2008-09 instead of Section 40A(3) / 40A(3) as was earlier

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 has been confined to section 69C for AY 2008-09 instead of Section 40A(3) / 40A(3) as was earlier

MTITANIUM APARTMENTS PVT LTD,MUMBAI vs. DY. CIT CIRCLE 1(2)(1), MUMBAI

In the result, the appeal of the assessee is dismissed

Bench: Shri Om Prakash Kant () & Ms. Suchitra Raghunath Kamble () Assessment Year: 2024-2025 Mtitanium Apartments Pvt. Ltd., Dy. Cit-Circle 1(2)(1), 2Nd Floor, Shreeniwas House, Range 412, Aayakar Bhawan, Hazarimal Somani Marg, Fort, Vs. M.K. Road, Churchgate, Mumbai-400 001. Mumbai-400020. Pan No. Aafcm 6810 Q Appellant Respondent

disallowed, on the ground that the return for the preceding the return for the preceding year had been furnished belatedly on year had been furnished belatedly on 10.11.2023, beyond the due date prescribed under section 139(1). 10.11.2023, beyond the due date prescribed under section 139(1). 10.11.2023, beyond the due date prescribed under section 139(1). 2.1 Before

LATE SHRI MOHAN RAJ CHHAJED (THROUGH LEGAL JEOR SHANTILAL CHHAJED),MUMBAI vs. ITO,WARD-2, PALI

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

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Late Shri Mohan Raj Chhajed Income Tax Officer, Ward-2, (Through Legal Heir Shantilal Pali Rajasthan-306-401. Chhajed), Vs. 601, Shilpa Apartments, C.D. Barfiwala Marg, Juhu Lane, Andheri (W), Mumbai-400058. Pan No. Aaipc 6614 N Appellant Respondent

section 145(3) of the Act, rejected books of accounts of the , rejected books of accounts of the assessee and applied gross assessee and applied gross profit at the rate of 22.19% ( profit at the rate of 22.19% (the rate which was declared in the immediately preceding asse was declared in the immediately preceding asse was declared in the immediately

GRASIM INDUSTRIES LTD ( CORPORATE FINANCE DIVISION),MUMBAI vs. ADDL CIT RG 6(3), MUMBAI

Bench: the CIT(A). The CIT(A) partly allowed the appeal preferred by the Assessee vide order, dated 18/05/2009. 4. Not being satisfied with the relief granted by the Id. CIT(A), the Assessee has preferred appeal before this Tribunal. The Revenue has also filed cross-appeal challenging the relief granted by the Id. CIT(A).

3. Disallowance u/s.40(a)(ia) 3.1. On the facts and circumstances of the case and in law, the CIT (A) erred in upholding the action of AO in disallowing the liability of Rs. 1,74,35,896/- towards year-end expenses applying provision of 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

3) read with section 144B of the Act for A.Ys. 2018–19, 2022–23 and 2023–24. In the course of assessment proceedings, the Assessing Officer examined the allowability of deduction claimed under section 80G in respect of CSR related payments, employees’ contribution to provident fund under section 36(1)(va), disallowance

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

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

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