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)

45. The provision of section 23(l)(c) of the Act clearly lays down that in case where the property or any part of the property is let and was vacant during the whole or any part of the previous year and owing to such vacancy the actual rent received or receivable by the owner in respect thereof is less

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)

45. The provision of section 23(l)(c) of the Act clearly lays down that in case where the property or any part of the property is let and was vacant during the whole or any part of the previous year and owing to such vacancy the actual rent received or receivable by the owner in respect thereof is less

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)

45. The provision of section 23(l)(c) of the Act clearly lays down that in case where the property or any part of the property is let and was vacant during the whole or any part of the previous year and owing to such vacancy the actual rent received or receivable by the owner in respect thereof is less

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)

45. The provision of section 23(l)(c) of the Act clearly lays down that in case where the property or any part of the property is let and was vacant during the whole or any part of the previous year and owing to such vacancy the actual rent received or receivable by the owner in respect thereof is less

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)

45. The provision of section 23(l)(c) of the Act clearly lays down that in case where the property or any part of the property is let and was vacant during the whole or any part of the previous year and owing to such vacancy the actual rent received or receivable by the owner in respect thereof is less

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)

45. The provision of section 23(l)(c) of the Act clearly lays down that in case where the property or any part of the property is let and was vacant during the whole or any part of the previous year and owing to such vacancy the actual rent received or receivable by the owner in respect thereof is less

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)

45. The provision of section 23(l)(c) of the Act clearly lays down that in case where the property or any part of the property is let and was vacant during the whole or any part of the previous year and owing to such vacancy the actual rent received or receivable by the owner in respect thereof is less

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)

45. The provision of section 23(l)(c) of the Act clearly lays down that in case where the property or any part of the property is let and was vacant during the whole or any part of the previous year and owing to such vacancy the actual rent received or receivable by the owner in respect thereof is less

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)

45. The provision of section 23(l)(c) of the Act clearly lays down that in case where the property or any part of the property is let and was vacant during the whole or any part of the previous year and owing to such vacancy the actual rent received or receivable by the owner in respect thereof is less

ACIT 28 (2), MUMBAI vs. SMT. PUNITA SANJAY BIDRA , MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2012-13 Acit-28(2), Smt. Punita Sanjay Bindra, Room No. 307, 3Rd Floor, Tower 505-506, Kesar Solitaire, 5Th Vs. No. 6, Vashi Railway Station Floor, Sanpada, Plot No. 5, Complex, Vashi, Sector-19, Navi Mumbai-400703. Navi Mumbai-400705. Pan No. Acspb 2454 M Appellant Respondent

house property", other than the new asset, the amount of capital gain arising from the transfer new asset, the amount of capital gain arising from the transfer new asset, the amount of capital gain arising from the transfer of the original asset not changed under section 45

RAMESH BUILDERS,MUMBAI vs. ITO 12(1)(1), MUMBAI

In the result, the appeal filed by the assessee-Ramesh Builders(India) in ITA N0

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1797/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) Ramesh Builders (India), Income Tax बनाम/ 9, Dhiraj Chambers, Officer,12(1)(2),Aayakar V. 9, Hazarimal Somani Marg, Bhavan,M.K. Road, Fort,Mumbai – 400001. Mumbai. "थायी लेखा सं./Pan : Aaafr4655E .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

45(4) of the Act profits or gains arising from the transfer of a capital asset by way of distribution of capital assets on the dissolution of a firm or other association of person or body of individuals(not being a company or a co-operative society) or otherwise , shall be chargeable to tax as the income of the firm

RAMESH BUILDERS (INDIA),MUMBAI vs. ITO 12(1)(2), MUMBAI

In the result, the appeal filed by the assessee-Ramesh Builders(India) in ITA N0

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1797/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08) Ramesh Builders (India), Income Tax बनाम/ 9, Dhiraj Chambers, Officer,12(1)(2),Aayakar V. 9, Hazarimal Somani Marg, Bhavan,M.K. Road, Fort,Mumbai – 400001. Mumbai. "थायी लेखा सं./Pan : Aaafr4655E .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

45(4) of the Act profits or gains arising from the transfer of a capital asset by way of distribution of capital assets on the dissolution of a firm or other association of person or body of individuals(not being a company or a co-operative society) or otherwise , shall be chargeable to tax as the income of the firm

MOHAN THANKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

45 of his fact sheet. The claim of the learned authorized representative further notice was not issued under section 143 (2) by the new incumbent assessing officer i.e. Deputy Commissioner of Income Tax Central Circle – 5 (2) within the permitted time. He argues that a notice under section 143 (2) was issued by The Deputy Commissioner of Income Tax, Central

MOHAN GURNANI,NAVI MUMBAI vs. DCIT CENTRAL CIRLE - 5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

45 of his fact sheet. The claim of the learned authorized representative further notice was not issued under section 143 (2) by the new incumbent assessing officer i.e. Deputy Commissioner of Income Tax Central Circle – 5 (2) within the permitted time. He argues that a notice under section 143 (2) was issued by The Deputy Commissioner of Income Tax, Central

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

45 of his fact sheet. The claim of the learned authorized representative further notice was not issued under section 143 (2) by the new incumbent assessing officer i.e. Deputy Commissioner of Income Tax Central Circle – 5 (2) within the permitted time. He argues that a notice under section 143 (2) was issued by The Deputy Commissioner of Income Tax, Central

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

45 of his fact sheet. The claim of the learned authorized representative further notice was not issued under section 143 (2) by the new incumbent assessing officer i.e. Deputy Commissioner of Income Tax Central Circle – 5 (2) within the permitted time. He argues that a notice under section 143 (2) was issued by The Deputy Commissioner of Income Tax, Central

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

45 of his fact sheet. The claim of the learned authorized representative further notice was not issued under section 143 (2) by the new incumbent assessing officer i.e. Deputy Commissioner of Income Tax Central Circle – 5 (2) within the permitted time. He argues that a notice under section 143 (2) was issued by The Deputy Commissioner of Income Tax, Central

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

45 of his fact sheet. The claim of the learned authorized representative further notice was not issued under section 143 (2) by the new incumbent assessing officer i.e. Deputy Commissioner of Income Tax Central Circle – 5 (2) within the permitted time. He argues that a notice under section 143 (2) was issued by The Deputy Commissioner of Income Tax, Central

MOHAN THAKURDAS GURNANI,NAVI MUMBAI vs. DY CIT -CC-5(2), MUMBAI

The appeal of the assessee is partly allowed for assessment year 2014 – 15 also

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

45 of his fact sheet. The claim of the learned authorized representative further notice was not issued under section 143 (2) by the new incumbent assessing officer i.e. Deputy Commissioner of Income Tax Central Circle – 5 (2) within the permitted time. He argues that a notice under section 143 (2) was issued by The Deputy Commissioner of Income Tax, Central