MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

section 143 (2) was issued on 24/1/2017. During the year a) Assessee was found to be owner of five properties for which no income was offered; therefore, the learned assessing officer estimated an income of ₹ 504,475/– as its income under the head income from property. (1) property is 39/103 at FAM cooperative housing

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

section 143 (2) was issued on 24/1/2017. During the year a) Assessee was found to be owner of five properties for which no income was offered; therefore, the learned assessing officer estimated an income of ₹ 504,475/– as its income under the head income from property. (1) property is 39/103 at FAM cooperative housing

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

section 143 (2) was issued on 24/1/2017. During the year a) Assessee was found to be owner of five properties for which no income was offered; therefore, the learned assessing officer estimated an income of ₹ 504,475/– as its income under the head income from property. (1) property is 39/103 at FAM cooperative housing

MOHAN THANKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

section 143 (2) was issued on 24/1/2017. During the year a) Assessee was found to be owner of five properties for which no income was offered; therefore, the learned assessing officer estimated an income of ₹ 504,475/– as its income under the head income from property. (1) property is 39/103 at FAM cooperative housing

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

section 143 (2) was issued on 24/1/2017. During the year a) Assessee was found to be owner of five properties for which no income was offered; therefore, the learned assessing officer estimated an income of ₹ 504,475/– as its income under the head income from property. (1) property is 39/103 at FAM cooperative housing

ASST CIT CC 8(4), MUMBAI vs. PHOENIX MILLS LTD, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

143(3)/143(3) read with section 147 of the I.T. Act. 8. Common grounds have been taken in all the years under consideration. Therefore all the appeals are heard together and now decided by this common order for the sake of convenience and brevity. Grounds raised by the assessee in A.Y. 2006-07 read as under :- Ground No. 1

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

143(3)/143(3) read with section 147 of the I.T. Act. 8. Common grounds have been taken in all the years under consideration. Therefore all the appeals are heard together and now decided by this common order for the sake of convenience and brevity. Grounds raised by the assessee in A.Y. 2006-07 read as under :- Ground No. 1

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

143(3)/143(3) read with section 147 of the I.T. Act. 8. Common grounds have been taken in all the years under consideration. Therefore all the appeals are heard together and now decided by this common order for the sake of convenience and brevity. Grounds raised by the assessee in A.Y. 2006-07 read as under :- Ground No. 1

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

143(3)/143(3) read with section 147 of the I.T. Act. 8. Common grounds have been taken in all the years under consideration. Therefore all the appeals are heard together and now decided by this common order for the sake of convenience and brevity. Grounds raised by the assessee in A.Y. 2006-07 read as under :- Ground No. 1

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

143(3)/143(3) read with section 147 of the I.T. Act. 8. Common grounds have been taken in all the years under consideration. Therefore all the appeals are heard together and now decided by this common order for the sake of convenience and brevity. Grounds raised by the assessee in A.Y. 2006-07 read as under :- Ground No. 1

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

143(3)/143(3) read with section 147 of the I.T. Act. 8. Common grounds have been taken in all the years under consideration. Therefore all the appeals are heard together and now decided by this common order for the sake of convenience and brevity. Grounds raised by the assessee in A.Y. 2006-07 read as under :- Ground No. 1

ASST CIT CC 8(4), MUMBAI vs. PHOENIX MILLS LTD, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

143(3)/143(3) read with section 147 of the I.T. Act. 8. Common grounds have been taken in all the years under consideration. Therefore all the appeals are heard together and now decided by this common order for the sake of convenience and brevity. Grounds raised by the assessee in A.Y. 2006-07 read as under :- Ground No. 1

THE PHOENIX MILLS LTD,MUMBAI vs. DCIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

143(3)/143(3) read with section 147 of the I.T. Act. 8. Common grounds have been taken in all the years under consideration. Therefore all the appeals are heard together and now decided by this common order for the sake of convenience and brevity. Grounds raised by the assessee in A.Y. 2006-07 read as under :- Ground No. 1

THE PHOENIX MILLS LTD,MUMBAI vs. ASST CIT CEN CIR 47, MUMBAI

In the result, ground No.4 taken by assessee in assessment year

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

143(3)/143(3) read with section 147 of the I.T. Act. 8. Common grounds have been taken in all the years under consideration. Therefore all the appeals are heard together and now decided by this common order for the sake of convenience and brevity. Grounds raised by the assessee in A.Y. 2006-07 read as under :- Ground No. 1

NIRMALA NAWAL PHATARPHEKAR,MUMBAI vs. INCOME TAX OFFICER, CIRCLE 19(1), MUMBAI

In the result, appeal filed by the assessee is allowed for statistical\npurposes in above terms

143(1) of the Act. In the said\nreturn, the assessee has claimed LTCG on sale of garage i.e. Rs.20 lakhs\nand long term capital loss on sale of residential house property situated\nat B/3505, Oberoi Exquisite, Mumbai of Rs.82,95,964/-. The assessee\nhas set off a part of the long term capital loss against LTCG of Rs.20\nlakhs

VAIJANTHI MAHAVIR OZA,MUMBAI vs. INCOME TAX OFFICER(IT)-3(3)(1), MUMBAI

In the result, appeal of the assessee in ITA no

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5799/Mum/2017 (नििाारण वर्ा / Assessment Year: 2014-15) बिाम/ Vaijanthi Mahavir Oza, Income Tax Officer- C/O. Chhajed & Doshi, (International Taxation)- 101, Hubtown Solaris, 3(3)(1) V. N.S Phadke Marg, Room No. 1628, Near East West Flyover, 16Th Floor Andheri (E), Air India Building Mumbai- 400069 Mumbai स्थायी ऱेखा सं./ Pan: Abepo5631J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Piyush Chhajjed Revenue By: Miss. Deepika Arora (Dr) सुनवाई की तारीख /Date Of Hearing : 09.01.2019 घोषणा की तारीख /Date Of Pronouncement : 03.04.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 5799/Mum/2017, Is Directed Against Appellate Order Dated 23.06.2017, Passed By Learned Commissioner Of Income Tax (Appeals)-57, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2014-15, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 23.12.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2014-15. I.T.A. No.5799/Mum/2017

property situated in India. However, as mentioned above, the conjoint reading of section 4 with section 5(2) of the Act strictly prohibits this action and is abhorrent to this idea. I.T.A. No.5799/Mum/2017 9.5(iii) The anomalies appearing above arise only when the provisions of section 5(2) of the Act are not taken into account. When we import

HDFC BANK LIMITED (AS SUCCESSOR TO HOUSING DEVELOPMENT FINANCE CORPORATION LTD),MUMBAI vs. ADDL CIT RG 1(1), MUMBAI

143(3) \nr.w.s. \n144B \nDCIT, Range \n1(1), Mumbai \n30.03.2009 271(1)(c) \n2019-20 \n2020-21 \n2020-21 \n2002-03 \nRevenue \nAssessee \nRevenue \nAssessee \n[Appeals \nagainst \nPenalty \nOrder \npassed \nu/s. \n271(1)(c)] \nDCIT, Range \n1(1), Mumbai \n30.03.2009 271(1)(c) \n2003-04 \nDCIT, Cir-1(1), \nMumbai \n08.10.2010 271(1)(c) \n2005-06 \nDCIT

SUMAN GUPTA,MUMBAI vs. DCIT - CC- 4(2), MUMBAI

In the result, appeal of the assessee for assessment year 2015

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 3860 & 3859/Mum/2018 Assessment Years: 2014-15 & 2015-16 Smt. Suman Gupta, Dy. Cit Cc-4(2), 6Th New Harileela House, Air India Building, 19Th Mint Road, Fort, Vs. Floor, Room No. 1918, Mumbai-400 001. Nariman Point, Mumbai-21. Pan No. Ahqpg 0220 P Appellant Respondent Assessee By : Mr. Bhupendra Karkhanis & Mr. Aakash Marthak & Mr. Vijay Bhatt, Ars Revenue By : Dr. Kishor Dhule, Cit-Dr Date Of Hearing : 02/03/2023 : Date Of Pronouncement 27/04/2023 Order

143(3) r.w.s.153A of the Income Tax Act, 1961 without appreciating the fact that no Act, 1961 without appreciating the fact that no Act, 1961 without appreciating the fact that no incriminating material was found during the course of incriminating material was found during the course of incriminating material was found during the course of search proceedings in respect