M/S. SUMER BUILDERS PRIVATE LIMITED,,MUMBAI vs. DCIT-CENTRAL CIRCLE-5(3),, MUMBAI

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

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2011-12 M/S. Sumer Builders Pvt. The Dy. Commissioner Of Ltd., Income Tax, 220, Commerce House, Central Circle – 5(3), 140, Nagindas Master (Erstwhile The Assistant Road, Commissioner Of Income Vs. Fort, Mumbai – 400 023 Tax, Central Circle-36, Pan: Aaacs7947P Mumbai), 1906, 19Th Floor, Air India Building, Nariman Point, Mumbai - 400021 (Appellant) (Respondent) Present For: Assessee By : Shri Nishit Gandhi, A.R. Revenue By : Shri T.S. Khalsa, D.R. Date Of Hearing : 25.11.2020 Date Of Pronouncement : 08.01.2021 O R D E R

House, Central Circle – 5(3), 140, Nagindas Master (Erstwhile The Assistant Road, Commissioner of Income Vs. Fort, Mumbai – 400 023 Tax, Central Circle-36, PAN: AAACS7947P Mumbai), 1906, 19th Floor, Air India Building, Nariman Point, Mumbai - 400021 (Appellant) (Respondent) Present for: Assessee by : Shri Nishit Gandhi, A.R. Revenue by : Shri T.S. Khalsa, D.R. Date of Hearing : 25.11.2020 Date of Pronouncement

SHRI AMIT MANGILAL JAIN,MUMBAI vs. ACIT, - 33(1), MUMBAI

In the result, both the above appeals are allowed

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

House, 1st Floor, Kandivali East, Mumbai- Nariman Point, Mumbai - 400101, Maharashtra 400021, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABPJ0925G Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Naresh Jain & Shri Mahaveer Jain, ARs Respondent by : Shri Ram Krishn Kedia, (Sr. DR) Date of Hearing 13.06.2025 Date of Pronouncement 28.07.2025 आदेश / O R D E R PER PRABHASH SHANKAR

ANJALI A. MALPANI,MUMBAI vs. DCIT- CC- 3(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

Housing Development Co. (49 taxmann.com 98). After analyzing all such decisions on the said issue, the Hon'ble Delhi High Court in the case of Kabul Chawla (61 taxmann.com 412), has summarized the legal position that emerges as under:- i. Once a search takes place under section 132 of the Act, notice under section 153A(1) will have

ANIRUDDHA N. MALPANI,MUMBAI vs. DCIT- CC - 3 (2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

Housing Development Co. (49 taxmann.com 98). After analyzing all such decisions on the said issue, the Hon'ble Delhi High Court in the case of Kabul Chawla (61 taxmann.com 412), has summarized the legal position that emerges as under:- i. Once a search takes place under section 132 of the Act, notice under section 153A(1) will have

DCIT-CC3(2), MUMBAI vs. ANJALI A MALPANI, MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

Housing Development Co. (49 taxmann.com 98). After analyzing all such decisions on the said issue, the Hon'ble Delhi High Court in the case of Kabul Chawla (61 taxmann.com 412), has summarized the legal position that emerges as under:- i. Once a search takes place under section 132 of the Act, notice under section 153A(1) will have

DCIT-CC 3(2), MUMBAI vs. ANIRUDDHA N MALPANI, MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

Housing Development Co. (49 taxmann.com 98). After analyzing all such decisions on the said issue, the Hon'ble Delhi High Court in the case of Kabul Chawla (61 taxmann.com 412), has summarized the legal position that emerges as under:- i. Once a search takes place under section 132 of the Act, notice under section 153A(1) will have

ABHUBHAI HIRABHAI DESAI,MUMBAI vs. DCIT CIRCLE 19(1), MUMBAI

In the result, the appeal of the assessee is allowed

house\nproperty, profit and gain from business etc. Fact of the case as narrated\nin the assessment order reveal that the Assessing Officer of one Shri\nJaikishin Rohra handed over the documents which pertained to/related\nto the assessee, in whose case search action u/s.132 of the Act was\nconducted on 24.02.2014.Loose papers and other documents were\nseized. It was found

ITO WD 5(2)(3), MUMBAI vs. MANGALAM GEMS P. LTD, MUMBAI

Bench: Shri G.S.Pannu & Shri Sanjay Gargthe Income Tax Officer, Ward 5(2)(3), Aaykar Bhavan, M.K.Road, Mumbai 400 020 ...... Appellant Vs. M/S. Mangalam Gems Pvt. Ltd, 210, Panchratna, Opera House, Mumbai -400 004 Pan: Aabcm8877F .... Respondent C.O. No.91/Mum/13 ( Arising Out Of Ita No.1640/Mum/2013 Assessment Year 2004-05)

House, Mumbai -400 004 PAN: AABCM8877F ..... .. Cross Objector The Income Tax Officer, Ward 5(2)(3), Aaykar Bhavan,M.K.Road, Mumbai 400 020 ... ... Appellant in Appeal Revenue by : Ms. Bharti Singh Respondent by : S/ShriRakesh Joshi/ Manish Pipara Date of hearing : 28/10/2016 Date of pronouncement : 27/01/2017 2 ITA No.1640/Mum/2013 & CO No.91/Mum/2014 (Assessment Year 2004-05) ORDER PER G.S.PANNU,A.M: The captioned appeal

DCIT CEN CIR 2(3), MUMBAI vs. EMPIRE MALL P.LTD, MUMBAI

In the result, the appeals filed by the Revenue are treated as dismissed on the ground that it is of academic importance whereas the cross objections filed by the assessee are allowed

Bench: Shri D. Manmohan

House Room No. 803, 8th Floor Vs. Off New Link Road Old CGO Annex Bldg. Andheri (W), Mumbai 400053 Mumbai 400020 PAN - AABCE5637R Appellant Respondent Revenue by: Shri A.G. Bhatkar Assessee by: Shri Rushabh Mehta Date of Hearing: 30.09.2015 Date of Pronouncement: 12.10.2015 O R D E R Per D. Manmohan, V.P. These cross appeals are directed against the orders

DCIT CEN CIR 2(3), MUMBAI vs. EMPIRE MALL P.LTD, MUMBAI

In the result, the appeals filed by the Revenue are treated as dismissed on the ground that it is of academic importance whereas the cross objections filed by the assessee are allowed

Bench: Shri D. Manmohan

House Room No. 803, 8th Floor Vs. Off New Link Road Old CGO Annex Bldg. Andheri (W), Mumbai 400053 Mumbai 400020 PAN - AABCE5637R Appellant Respondent Revenue by: Shri A.G. Bhatkar Assessee by: Shri Rushabh Mehta Date of Hearing: 30.09.2015 Date of Pronouncement: 12.10.2015 O R D E R Per D. Manmohan, V.P. These cross appeals are directed against the orders

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

house of one of the\nemployees, the assessment in assessee's case was initiate by issue of notice under\nsection 153C. It is the claim of the assessee that the satisfaction note in assessee's\ncase was recorded only on 06.08.2018 and the said is to be considered as the date\nof search as per the proviso to section 153C

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

house of one of the\nemployees, the assessment in assessee's case was initiate by issue of notice under\nsection 153C. It is the claim of the assessee that the satisfaction note in assessee's\ncase was recorded only on 06.08.2018 and the said is to be considered as the date\n9\nITA Nos.1509 to 1515 & 2270 to 2276/Mum/2025\nRamrao

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

house of one of the\nemployees, the assessment in assessee's case was initiate by issue of notice under\nsection 153C. It is the claim of the assessee that the satisfaction note in assessee's\ncase was recorded only on 06.08.2018 and the said is to be considered as the date\n8\nITA Nos.1509 to 1515 & 2270 to 2276/Mum/2025\nRamrao

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

House, 18th floor, 10, MK Road, Essel Mining & Industries Ltd. ITA Nos. 1020, 1019, 1550 & 1548/M/2018 & 1970/M/2022 Camac Street, Mumbai-400020. 400020. Kolkata-700017. PAN No. AAACE 6607 L AAACE 6607 L Appellant Respondent Revenue by by : Smt. Nilu Jaggi, CIT-DR DR Assessee by Assessee by : Mr. Yogesh Thar/ Ms. Sukanya Jayaram Ms. Sukanya Jayaram Date of Hearing Date

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 1(4), MUMBAI

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

House, 18th floor, 10, MK Road, Essel Mining & Industries Ltd. ITA Nos. 1020, 1019, 1550 & 1548/M/2018 & 1970/M/2022 Camac Street, Mumbai-400020. 400020. Kolkata-700017. PAN No. AAACE 6607 L AAACE 6607 L Appellant Respondent Revenue by by : Smt. Nilu Jaggi, CIT-DR DR Assessee by Assessee by : Mr. Yogesh Thar/ Ms. Sukanya Jayaram Ms. Sukanya Jayaram Date of Hearing Date

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. RAMRAO ADIK EDUC SOCIETY, MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

house of one of the\nemployees, the assessment in assessee's case was initiate by issue of notice under\nsection 153C. It is the claim of the assessee that the satisfaction note in assessee's\ncase was recorded only on 06.08.2018 and the said is to be considered as the date\nof search as per the proviso to section 153C

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

house of one of the\nemployees, the assessment in assessee's case was initiate by issue of notice under\nsection 153C. It is the claim of the assessee that the satisfaction note in assessee's\ncase was recorded only on 06.08.2018 and the said is to be considered as the date\nof search as per the proviso to section 153C

RAMRAO ADIK EDUCATION SOCIETY ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 7(1), MUMBAI

Accordingly. The ground raised by the revenue is partly allowed for\nstatistical purposes

house of one of the\nemployees, the assessment in assessee's case was initiate by issue of notice under\nsection 153C. It is the claim of the assessee that the satisfaction note in assessee's\ncase was recorded only on 06.08.2018 and the said is to be considered as the date\nof search as per the proviso to section 153C