PREMJI BHURLAL GALA ,MUMBAI vs. ADDL CIT RANG 24(1), MUMBAI

In the result, Assessee’s appeal is allowed

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Prusethassessment Year: 2016-17 Premji Bhurlal Gala Addl. Cit Range 24(1), B-301, Water Ford, Cd Mumbai Barfiwala Road Juhu Fally Kautilya Bhavan, C-41 To C- Vs. Andheri West, Mumbai - 43, G Block, Bandra Kurla 400058 Complex, Bandra (E) Mumbai – 400051 (Appellant) (Respondent) Present For: Assessee By : Shri Vinod Kumar Bindal & Satish Kumar, Ld. A. Rs. Revenue By : Shri Virabhadra Mahajan, Sr. D.R. Date Of Hearing : 09.12.2025 Date Of Pronouncement : 28.01.2026 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 23.09.2025, Impugned Herein, Passed By The Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2016-17. 2. In The Instant Case, The Case Of The Assessee Was Reopened Under Section 147 Of The Act, On The Basis Of Search & Survey Action Under Section 132 Of The Act Carried Out In The Case Of M/S. Evergreen Enterprises, Wherein The Statement Of The Partner In M/S. Evergreen Enterprises, Mr. Nilesh Bharani Was Recorded Under Section 132(4) Of The Act, Unearthing An Undisclosed Activity, 2 Premji Bhurlal Gala

House Properties, Proprietary Business and other sources. 2. The Return of Income was filed on 10th September 2016 declaring Total Income Rs.24,62,230/- after claiming deduction under Chapter VI A of Rs. 1,60, 148/-. 3. The return for A.Y 2016-17 was selected for reopening of assessment u/s 148 vide Notice dtd. 31-Mar-2021. 4. Your Appellant

DCIT 27(1) , MUMBAI vs. M/S. GANGA DEVELOPERS, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shripavan Kumar Gadale, Jm Dcit 27(1) R No.406, 4Th Floor, Tower M/S Ganga Developers Plot No. 219, Alal Asia, No.6, 11Th Road, Chembur, Vashi Railway Stn Complex, Vs. Vashi, Navi Mumbai Mumbai-400 071 Mumbai-400 703 (Respondent) (Appellant) Pan No. Aaafg 8230 C Assessee By : Shri J.P. Bairagra, Ar Revenue By : Shri Jasbir Chouhan, Dr Date Of Hearing: 13.07.2022 Date Of Pronouncement : 12.10.2022

property prior to this Act: Section 114 (1) The Land Acquisition Act. 1 894 is hereby repealed (2) Save as otherwise provided in this Act the repeal under sub-section (i) shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act 1897 with regard to the effect of repeals 5.14 Hence

SAGARMAL SOHANLAL JAIN,THANE vs. ITO WARD 3(4), KALYAN

In the result, both the additions are directed to be deleted and the orders of the lower authorities are reversed

Bench: Shri Prashant Maharishi, Am Sagarmal Sohanlal Jain, Ito Ward 3(4) Shop No.6, Omkar Society, It Ashar Park, Road No.16Z, M.G. Road, Opp. Railway Station, 6Th Floor, Waghale Estate, Vs. Dombivli (West), Thane, Thane, Mumbai-400604 Mumbai-421201 (Appellant) (Respondent) Pan No. Aatpj4675K Assessee By : Shri N.A. Kulkarni, Ar Revenue By : Shri R.R. Makwana, Dr Date Of Hearing: 10.06.2024 Date Of Pronouncement : 09.07.2024

271E, 271(1)(c) and the application placed under Section 154 before the Assessing Officer though on his record not considered. Thus, his order not maintainable, even the CIT (A) not considered our submissions in this context physically placed before them. 4. Thus requested to set aside both the orders before the eyes of law as the matter be decided