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

3. 2049/Mum/2023 2016-17 Revenue 1 4. 2046/Mum/2023 2017-18 Revenue 1 5. 2047/Mum/2023 2018-19 Revenue 1 6. 2048/Mum/2023 2019-20 Revenue 1 7. 2597/Mum/2024 2020-21 Revenue 214 2.2. General facts common for dealing with these appeals are that Housing Development Finance Corporation Ltd. got amalgamated with HDFC Bank Ltd. vide order dated 17.03.2023 passed by ld. National

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

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

3. 2049/Mum/2023 2016-17 Revenue 1 4. 2046/Mum/2023 2017-18 Revenue 1 5. 2047/Mum/2023 2018-19 Revenue 1 6. 2048/Mum/2023 2019-20 Revenue 1 7. 2597/Mum/2024 2020-21 Revenue 214 2.2. General facts common for dealing with these appeals are that Housing Development Finance Corporation Ltd. got amalgamated with HDFC Bank Ltd. vide order dated 17.03.2023 passed by ld. National

ADDL CIT RG 1(1), MUMBAI vs. HDFC LTD, MUMBAI

Bench: Shri Anikesh Banerjee & Shri Girish Agrawal

3. 2049/Mum/2023 2016-17 Revenue 1 4. 2046/Mum/2023 2017-18 Revenue 1 5. 2047/Mum/2023 2018-19 Revenue 1 6. 2048/Mum/2023 2019-20 Revenue 1 7. 2597/Mum/2024 2020-21 Revenue 214 2.2. General facts common for dealing with these appeals are that Housing Development Finance Corporation Ltd. got amalgamated with HDFC Bank Ltd. vide order dated 17.03.2023 passed by ld. National

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

3) The provisions of sub-section (2) shall not apply if shall not apply if— (a) the house or part of the house is actually let during the (a) the house or part of the house is actually let during the (a) the house or part of the house is actually let during the whole or any part

HDFC BANK LIMITED (AS SUCCESSOR TO HDFC LTD),MUMBAI vs. DCIT 2(3)(1), MUMBAI

1,90,71,877 | 9,35,97,716 \nBalance | 1,07,00,927 | 48,99,651\nLess: Net charge for the year | 1,07,00,927 | 48,99,651\nAdd: Options exercised | 3,01,95,155 | 9,35,97,716\nLess: Utilised during the year | 7,24,53,947 | 2,68,76,000 \nLess: Used for issue of Bonus Shares

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

property. \nX V. Additional claim of the Assessee with regard to inadvertent suo \nmoto disallowance made during the course of the assessment \nproceedings. \nX V I. Refund of excess dividend distribution tax (DDT). \nX V II. Transfer pricing adjustment in respect of specified domestic \ntransactions (SDT) covered by section 40A(2)(b). \nXVIII. Disallowance of year-end provisions. \nXIX. Increasing

DCIT RANGE-1(1)(2), MUMBAI vs. HOUSING DEVELOPMENT FINANCE CORPORATION LTD, MUMBAI

property. \n\nXV. Additional claim of the Assessee with regard to inadvertent suo \nmoto disallowance made during the course of the assessment \nproceedings. \n\nXVI. Refund of excess dividend distribution tax (DDT). \n\nXVII. Transfer pricing adjustment in respect of specified domestic \ntransactions (SDT) covered by section 40A(2)(b). \n\nXVIII. Disallowance of year-end provisions. \n\nXIX. Increasing

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)

b) that there must be a failure on the part of the assessee to fully and truly 'disclose all material facts necessary for assessment. 10 M/s. The Phoenix Mills Ltd. The said proviso of section 147 has been reproduced below for ready reference: "Provided that where an assessment under sub-section (3) of section 143 or this section has been

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)

b) that there must be a failure on the part of the assessee to fully and truly 'disclose all material facts necessary for assessment. 10 M/s. The Phoenix Mills Ltd. The said proviso of section 147 has been reproduced below for ready reference: "Provided that where an assessment under sub-section (3) of section 143 or this section has been

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)

b) that there must be a failure on the part of the assessee to fully and truly 'disclose all material facts necessary for assessment. 10 M/s. The Phoenix Mills Ltd. The said proviso of section 147 has been reproduced below for ready reference: "Provided that where an assessment under sub-section (3) of section 143 or this section has been

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)

b) that there must be a failure on the part of the assessee to fully and truly 'disclose all material facts necessary for assessment. 10 M/s. The Phoenix Mills Ltd. The said proviso of section 147 has been reproduced below for ready reference: "Provided that where an assessment under sub-section (3) of section 143 or this section has been

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)

b) that there must be a failure on the part of the assessee to fully and truly 'disclose all material facts necessary for assessment. 10 M/s. The Phoenix Mills Ltd. The said proviso of section 147 has been reproduced below for ready reference: "Provided that where an assessment under sub-section (3) of section 143 or this section has been

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)

b) that there must be a failure on the part of the assessee to fully and truly 'disclose all material facts necessary for assessment. 10 M/s. The Phoenix Mills Ltd. The said proviso of section 147 has been reproduced below for ready reference: "Provided that where an assessment under sub-section (3) of section 143 or this section has been

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)

b) that there must be a failure on the part of the assessee to fully and truly 'disclose all material facts necessary for assessment. 10 M/s. The Phoenix Mills Ltd. The said proviso of section 147 has been reproduced below for ready reference: "Provided that where an assessment under sub-section (3) of section 143 or this section has been

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)

b) that there must be a failure on the part of the assessee to fully and truly 'disclose all material facts necessary for assessment. 10 M/s. The Phoenix Mills Ltd. The said proviso of section 147 has been reproduced below for ready reference: "Provided that where an assessment under sub-section (3) of section 143 or this section has been

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)

b) that there must be a failure on the part of the assessee to fully and truly 'disclose all material facts necessary for assessment. 10 M/s. The Phoenix Mills Ltd. The said proviso of section 147 has been reproduced below for ready reference: "Provided that where an assessment under sub-section (3) of section 143 or this section has been

SIR RATAN TATA TRUST,MUMBAI SUBURBAN vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, both the appeals of the assessee in both AY 2014-15 and AY

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

House, 24, National Faceless Assessment Homi Mody Street, Fort, Centre-2(1), Vs. Mumbai-400001 MTNL Tele Building, PAN : AAATS1013P Cumballa Hills, Peddar Road, Mumbai-400026. Appellant) : Respondent) Appellant/Assessee by : Shri P. J. Pardiwala a/w Shri Sukhsagar Syal, AR Revenue/Respondent by : Shri Sanyogita Nagpal, CIT-DR Date of Hearing : 22.07.2024 Date of Pronouncement 26.08.2024 : Per Padmavathy S, AM: 1. These

SIR RATAN TATA TRUST,MUMBAI SUBURBAN vs. ADDITIONAL /JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, NFAC, MUMBAI

In the result, both the appeals of the assessee in both AY 2014-15 and AY

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

House, 24, National Faceless Assessment Homi Mody Street, Fort, Centre-2(1), Vs. Mumbai-400001 MTNL Tele Building, PAN : AAATS1013P Cumballa Hills, Peddar Road, Mumbai-400026. Appellant) : Respondent) Appellant/Assessee by : Shri P. J. Pardiwala a/w Shri Sukhsagar Syal, AR Revenue/Respondent by : Shri Sanyogita Nagpal, CIT-DR Date of Hearing : 22.07.2024 Date of Pronouncement 26.08.2024 : Per Padmavathy S, AM: 1. These