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

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144B 24/1055381 637(1) 39 4313/Mum/2010 CIT(A)-I/IT- 09.03.2010 DCIT, Range 30.03.2009 271(1)(c) 2002-03 Assessee 378/2009-10 1(1), Mumbai [Appeals 40 4314/Mum/2010 CIT(A)-I/IT- 09.03.2010 DCIT, Range 30.03.2009 271(1)(c) 2003-04 against 374/2009-10 1(1), Mumbai Penalty 41 2866/Mum/2012 CIT(A)-I/IT- 06.02.2012 DCIT, Cir-1(1), 08.10.2010 271(1

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

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

144B 24/1055381 637(1) 39 4313/Mum/2010 CIT(A)-I/IT- 09.03.2010 DCIT, Range 30.03.2009 271(1)(c) 2002-03 Assessee 378/2009-10 1(1), Mumbai [Appeals 40 4314/Mum/2010 CIT(A)-I/IT- 09.03.2010 DCIT, Range 30.03.2009 271(1)(c) 2003-04 against 374/2009-10 1(1), Mumbai Penalty 41 2866/Mum/2012 CIT(A)-I/IT- 06.02.2012 DCIT, Cir-1(1), 08.10.2010 271(1

MITHLESH AMARNATH MAURYA,NAVI MUMBAI vs. WARD 28(2)(1), MUMBAI, VASHI

The appeal of the assessee is allowed

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokarmithlesh Amarnath Ito Ward-28(2)(1), Maurya It Office, Vasi Flat No.302, Plot No. 17 & Vs. Railway Station 18, Hari Darshan Chs, Building, Navi Sector-9, Ulve, Mumbai-400 703 Maharashtra-410 206, Navi Mumbai Pan/Gir No. Asxpm2717M (Applicant) (Respondent) Assessee By Ms. Prajakta Arote, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 10.02.2026 Date Of Pronouncement 13.02.2026

1)(xvi), rendering the assessment void u/s 144B(9). D. Section 142(3): Non-supply of Adverse Material: The AO erred in not providing copies of the seized materials or statements relied upon (allegedly recovered from M/s Bhagwati Developers), and denied the right of cross-examination, contrary to Section 142(3) and the rule of natural justice. E. Section

M/S. RDC VENTURES,MUMBAI vs. PCIT-27, MUMBAI

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

Bench: Shri Vikas Awasthy & Shri Amarjit Singhm/S Rdc Ventures Vs. Principal Commissioner Office No.-110 Of Income Tax-27 Ridhhisidhhi Premises Room No. 401, 4 Th Floor, Society, Near Sahakar Tower No. 6, Vashi Talkies Tilak Nagar, Railway Station, Chembur (West) Mumbai- Commercial Complex, 400089 Vashi, Navi Mumbai -400703 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aakfr0914Q Appellant .. Respondent Appellant By : Dhran Gandhi Respondent By : Sanyogita Nagpal Date Of Hearing 29.11.2023 Date Of Pronouncement 09.02.2024

section 263 of the Income Tax Act, may not be passed in your case.” 4. Vide notice issued u/s 263 of the Act the ld. Pr. CIT has pointed out that the assessing officer in the assessment order has not mentioned that whether the assessee was following percentage P a g e | 4 M/s RDC Ventures Vs. Pr.CIT-27 completion