ARIHANT DEVELOPERS,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1, KALYAN

In the result, all the above appeals of the assessee are\ndismissed

property’. [CIT\nv Ansal Housing Finance & Leasing Co. Ltd (2016) 72 Taxman.com 254].\nThus, the AO is not justified in treating the rental receipts of Rs.\n2,82,16,861/- as business receipts and deny the Appellant standard\ndeduction amounting to Rs.83,74,762/- allowable under section 24(a) of\nthe Act.\n3.1 Brief facts of the case are that

ARIHANT DEVELOPERS,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE -1, KALYAN

In the result, all the above appeals of the assessee are\ndismissed

property’. [CIT\nv Ansal Housing Finance & Leasing Co. Ltd (2016) 72 Taxman.com 254].\nThus, the AO is not justified in treating the rental receipts of Rs.\n2,82,16,861/- as business receipts and deny the Appellant standard\ndeduction amounting to Rs.83,74,762/- allowable under section 24(a) of\nthe Act.\n3.1\nBrief facts of the case are that

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)

house property income, when the said issue is already a subject matter of an appeal at the time of issue the notice u/s 148 of the Act. Accordingly, it is prayed that said reopening is in violation of express third proviso to section

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)

house property income, when the said issue is already a subject matter of an appeal at the time of issue the notice u/s 148 of the Act. Accordingly, it is prayed that said reopening is in violation of express third proviso to section

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)

house property income, when the said issue is already a subject matter of an appeal at the time of issue the notice u/s 148 of the Act. Accordingly, it is prayed that said reopening is in violation of express third proviso to section

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)

house property income, when the said issue is already a subject matter of an appeal at the time of issue the notice u/s 148 of the Act. Accordingly, it is prayed that said reopening is in violation of express third proviso to section

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)

house property income, when the said issue is already a subject matter of an appeal at the time of issue the notice u/s 148 of the Act. Accordingly, it is prayed that said reopening is in violation of express third proviso to section

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)

house property income, when the said issue is already a subject matter of an appeal at the time of issue the notice u/s 148 of the Act. Accordingly, it is prayed that said reopening is in violation of express third proviso to section

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)

house property income, when the said issue is already a subject matter of an appeal at the time of issue the notice u/s 148 of the Act. Accordingly, it is prayed that said reopening is in violation of express third proviso to section

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)

house property income, when the said issue is already a subject matter of an appeal at the time of issue the notice u/s 148 of the Act. Accordingly, it is prayed that said reopening is in violation of express third proviso to section

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)

house property income, when the said issue is already a subject matter of an appeal at the time of issue the notice u/s 148 of the Act. Accordingly, it is prayed that said reopening is in violation of express third proviso to section

MODERN ABODES PVT LTD,MUMBAI vs. ITO WARD 12(3)(4) , MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blemodern Abodes Pvt. Ltd., V. Income Tax Officer – 12(3)(4) C/O. Gulabani & Co. Room No. 148, Aayakar Bhavan M.K. Road, Mumbai - 400020 506, 5Th Floor Shree Prasad House 35Th Road, Off. Linking Road Bandra (W), Mumbai - 400050 Pan: Aagcm1595B (Appellant) (Respondent) Assessee Represented By : Ms. Neelam Jadhav Shri Ashish Kumar Deharia Department Represented By :

148, Aayakar Bhavan M.K. Road, Mumbai - 400020 506, 5th Floor Shree Prasad House 35th Road, Off. Linking Road Bandra (W), Mumbai - 400050 PAN: AAGCM1595B (Appellant) (Respondent) Assessee Represented by : Ms. Neelam Jadhav Shri Ashish Kumar Deharia Department Represented by : Date of Hearing : 03.01.2023 Date of Pronouncement : 03.04.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal

CHEMOX EXPORTS IMPORTS PVT LTD,MUMBAI vs. INCOME TAX DEPARTMENT, ASSESSMENT UNIT, DELHI

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Raj Kumar Chauhan, Hon'Bleι.Τ.Α. No. 3954/Mum/2024

HOUSE, 7TH BARRACK ROAD BOMBAY HOSPITAL LANE MUMBAI 400020, Maharashtra India PAN: AAACC4120G A.Y: 2018-19 Dated: 14/03/2022 DIN & Notice No: ITBA/AST/F/148A(SCN)/2021- 22/1040721057(1) Notice under clause(b) of section 148A of the Income-tax Act, 1961 Sir/Madam/M/s 1. Whereas I have information which suggests that income chargeable to tax for the Assessment Year 2018-19 has escaped

NILANJANA ARVINDER SINGH,MUMBAI vs. DCIT, MUMBAI

In the result, the appeal by the assessee for the assessment year 2014-

Bench: Shri Amarjit Singhshri Sandeep Singh Karhail

House, Tamrind Lane, Fort, Mumbai, G.P.O. Mumbai - 400001 Maharashtra ……………. Appellant PAN – BGAPS2172J v/s DCIT, Circle – 16(3), ……………. Respondent Mumbai Assessee by : Shri Bharat Kumar Revenue by : Shri Pravin Salunkhe, Sr.DR Date of Hearing – 12/03/2025 Date of Order – 13/03/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeals against the separate impugned order

DCIT-1(2)1, MUMBAI., MUMBAI vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LTD, MUMBAI

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

Property and Land Developers P Ltd, Vs. ACIT, [2018] 93 taxmann.com 296 P Ltd, Vs. ACIT, [2018] 93 taxmann.com 296 (Bom) (Bom) 4. Pr. CIT Vs. Montecarlo Construction Ltd, [2024] 161 Pr. CIT Vs. Montecarlo Construction Ltd, [2024] 161 Pr. CIT Vs. Montecarlo Construction Ltd, [2024] 161 taxmann.com 222 (Guj) taxmann.com 222 (Guj) 7. We have heard the counsels

DCIT-1(2)1, MUMBAI, MUMBAI vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LTD, MUMBAI

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

Property and Land Developers P Ltd, Vs. ACIT, [2018] 93 taxmann.com 296 P Ltd, Vs. ACIT, [2018] 93 taxmann.com 296 (Bom) (Bom) 4. Pr. CIT Vs. Montecarlo Construction Ltd, [2024] 161 Pr. CIT Vs. Montecarlo Construction Ltd, [2024] 161 Pr. CIT Vs. Montecarlo Construction Ltd, [2024] 161 taxmann.com 222 (Guj) taxmann.com 222 (Guj) 7. We have heard the counsels

DCIT CEN 5 3, MUMBAI, MUMBAI vs. ICICI LOMBARD GENERAL INSURANCE CO. LIMITED, MUMBAI

In the result, appeals of the Revenue are allowed partly

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

148 as well as the alleged absence of sanction under section 151 were never raised before, nor absence of sanction under section 151 were never raised before, nor absence of sanction under section 151 were never raised before, nor adjudicated upon, by the learned CIT(A). Consequently, there exists adjudicated upon, by the learned CIT(A). Consequently, there exists adjudicated

DCIT CEN 5 3, MUMBAI, MUMBAI vs. ICICI LOMBARD GENERAL INSURANCE CO. LIMITED, MUMBAI

In the result, appeals of the Revenue are allowed partly

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

148 as well as the alleged absence of sanction under section 151 were never raised before, nor absence of sanction under section 151 were never raised before, nor absence of sanction under section 151 were never raised before, nor adjudicated upon, by the learned CIT(A). Consequently, there exists adjudicated upon, by the learned CIT(A). Consequently, there exists adjudicated