HENRIETTA MARIA PEREIRA,MUMBAI vs. DCIT CIR-17(1), MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं.1914/मुं/2023 (िन.व. 2002-2003) Henrietta Maria Pereira, B/602, Vintage Chs Ltd, Ic Colony, Borivali (West),Mumbai – 400 103 Pan: Akupp5344E ...... अपीलाथ"/Appellant बनाम Vs. Deputy Commissioner Of Income Tax, Circle -17(1), Room No.117/135, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Jitendra Singh "ितवादी "ारा/Respondent By : Shri H.M.Bhatt सुनवाई की ितिथ/ Date Of Hearing : 14/09/2023 घोषणा की ितिथ/ Date Of Pronouncement : 18/09/2023 आदेश/Order Per Vikas Awasthy, Jm:

House property and already claimed interest paid on loan as exemption. Hence, HRA is not admissible to the assessee. It is also seen that assessee has offered income from business and profession and offered Rs. 54,137/- as income of the business and profession, and deducted Rs.1,55,965/- against the gross receipt of' Rs.2,10,102/-. The assessee

DCIT 14.1.1, MUMBAI vs. AADI INDUSTRIES LTD, MUMBAI

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawaldcit – 14(1)(1), Vs. M/S.Aadi Industries Ltd 320/7, Siddhivinayak Room No. 432, 4Th Floor Housing Society, Aayakar Bhavan, Hingwals Lane, M.K.Road, Ghatkopar (East), Mumbai -400020. Mumbai – 400075. Pan/Gir No. Aaacj8256G (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By Shri Manoj Kumar Sinha, Sr. Dr Respondent By None सुनवाई क" तार"ख/Date Of Hearing 07.08.2024 घोषणा क" तार"ख/Date Of Pronouncement 12.08.2024 Order Per Pavan Kumar Gadale, Jm: “ The Appeal Is Filed By The Revenue Against The Order Of National Faceless Appeal Centre(Nfac), Delhi / Cit(A) Passed U/Sec143(3) R.W.S263 U/Sec 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

Housing Society, Aayakar Bhavan, Hingwals Lane, M.K.Road, Ghatkopar (East), Mumbai -400020. Mumbai – 400075. PAN/GIR No. AAACJ8256G (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by Shri Manoj Kumar Sinha, Sr. DR Respondent by None सुनवाई क" तार"ख/Date of Hearing 07.08.2024 घोषणा क" तार"ख/Date of Pronouncement 12.08.2024 ORDER PER PAVAN KUMAR GADALE, JM: “ The appeal is filed by the revenue

SANTOSH MOHAN PATOLE,MUMBAI vs. INCOME TAX OFFICER - 34(3)(2), MUMBAI, MUMBAI

In the result appeal filed by the assessee stands allowed

Bench: Smt. Beena Pillai ()

13A, Gora Kaka Kala Kaka Chawal (Subhash Nagar), Vileparle East. The said Tenancy Right was inherited by him since the death of assessee’s father in the year 1989. The said property was under the ownership of M/s. Mid City Housing Pvt. Ltd. During FY 2011-12, the said premises went for re-development. During the said period, the assessee

SHRI OM PRAKASH ADUKIA,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -7(1), MUMBAI

Bench: Shri Kuldip Singh & Shri S Rifaur Rahman

13A) of the Income Tax Act, 1961 (Act) in respect of House Rent Allowance (HRA) amounting to Rs.5,37,080/-, and doing so is wrong and contrary to the facts of the case, provisions of the Act and the Income Tax Rules, 1962 (Rules) made thereunder. 1. (b) On the facts and in the circumstances of the case

SHRI OM PRAKASH ADUKIA,MUMBAI vs. DCIT, CENTRAL CIRCLE 7(1), MUMBAI

Bench: Shri Kuldip Singh & Shri S Rifaur Rahman

13A) of the Income Tax Act, 1961 (Act) in respect of House Rent Allowance (HRA) amounting to Rs.5,37,080/-, and doing so is wrong and contrary to the facts of the case, provisions of the Act and the Income Tax Rules, 1962 (Rules) made thereunder. 1. (b) On the facts and in the circumstances of the case

ACIT 13(3)(1), MUMBAI vs. MS JAYANTI K PUNJABI, MUMBAI

Bench: Shri Kuldip Singh & Shri Prashant Maharishiassessment Year: 2010-11

13A. Hon’ble High Court of Bombay in the case of Akshar Builders & Developers vs. ACIT (2019) 103 taxmann.com 162 (Bombay) held that, “when assessee’s return of income was accepted by the Revenue department without any scrutiny, reopening can be initiated only when the AO has reasons to believe that income chargeable to tax has escaped assessment