DY..C.I.T., BANGALORE vs. M/S STATE BANK OF MYSORE, BANGALORE

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

housing in India. On perusal of the findings of the coordinate bench in assessee's own case for earlier years on the impugned issue we notice that this issue has been allowed on the ground that the principal of consistency should be followed and that the assessee's claim from AY 2008-09 following the same methodology has not been

STATE BANK OF MYSORE,BANGALORE vs. JCIT, BANGALORE

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

housing in India. On perusal of the findings of the coordinate bench in assessee's own case for earlier years on the impugned issue we notice that this issue has been allowed on the ground that the principal of consistency should be followed and that the assessee's claim from AY 2008-09 following the same methodology has not been

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

50% share in Sakinaka Property 2,37,027 2,37,027 Total 4,94,89,832 4,94,89,832 7% of above 34,64,288 34,64,288 Smt. Suman Gupta ITA Nos. 3860 & 3859/M/2018 Income already offered by assessee Income already offered by assessee 6,00,000 6,00,000 Income to be offered Income to be offered

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)

50,51,52,241 &242/Mum/2015 7. These are appeals of the assessee against the order of learned CIT(A) for A.Y. 2006-07 to 2010-11, in the matter of order passed u/s. 143(3)/143(3) read with section 147 of the I.T. Act. 8. Common grounds have been taken in all the years under consideration. Therefore

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)

50,51,52,241 &242/Mum/2015 7. These are appeals of the assessee against the order of learned CIT(A) for A.Y. 2006-07 to 2010-11, in the matter of order passed u/s. 143(3)/143(3) read with section 147 of the I.T. Act. 8. Common grounds have been taken in all the years under consideration. Therefore

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)

50,51,52,241 &242/Mum/2015 7. These are appeals of the assessee against the order of learned CIT(A) for A.Y. 2006-07 to 2010-11, in the matter of order passed u/s. 143(3)/143(3) read with section 147 of the I.T. Act. 8. Common grounds have been taken in all the years under consideration. Therefore

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)

50,51,52,241 &242/Mum/2015 7. These are appeals of the assessee against the order of learned CIT(A) for A.Y. 2006-07 to 2010-11, in the matter of order passed u/s. 143(3)/143(3) read with section 147 of the I.T. Act. 8. Common grounds have been taken in all the years under consideration. Therefore

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)

50,51,52,241 &242/Mum/2015 7. These are appeals of the assessee against the order of learned CIT(A) for A.Y. 2006-07 to 2010-11, in the matter of order passed u/s. 143(3)/143(3) read with section 147 of the I.T. Act. 8. Common grounds have been taken in all the years under consideration. Therefore

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)

50,51,52,241 &242/Mum/2015 7. These are appeals of the assessee against the order of learned CIT(A) for A.Y. 2006-07 to 2010-11, in the matter of order passed u/s. 143(3)/143(3) read with section 147 of the I.T. Act. 8. Common grounds have been taken in all the years under consideration. Therefore

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)

50,51,52,241 &242/Mum/2015 7. These are appeals of the assessee against the order of learned CIT(A) for A.Y. 2006-07 to 2010-11, in the matter of order passed u/s. 143(3)/143(3) read with section 147 of the I.T. Act. 8. Common grounds have been taken in all the years under consideration. Therefore

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)

50,51,52,241 &242/Mum/2015 7. These are appeals of the assessee against the order of learned CIT(A) for A.Y. 2006-07 to 2010-11, in the matter of order passed u/s. 143(3)/143(3) read with section 147 of the I.T. Act. 8. Common grounds have been taken in all the years under consideration. Therefore

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)

50,51,52,241 &242/Mum/2015 7. These are appeals of the assessee against the order of learned CIT(A) for A.Y. 2006-07 to 2010-11, in the matter of order passed u/s. 143(3)/143(3) read with section 147 of the I.T. Act. 8. Common grounds have been taken in all the years under consideration. Therefore

DCITCC 3(2) CEN RG 3, MUMBAI vs. HRISHIKESH D. PAI, MUMBAI

In the result , the appeal of the Revenue in ITA no

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2766/Mum/2017 (नििाारण वर्ा / Assessment Year : 2012-13) बिाम/ Dcit, Cc 3(2) Cen Rg 3 Shri Hrishikesh D. Pai, R.No. 1913, 19Th Floor, C/O M/S. Pregnancy Air India Building, Advice & Services, V. Nariman Point, 304, Pearl Centre, Mumbai S.B. Marg, Dadar, Mumbai 400028 स्थायी ऱेखा सं./ Pan : Aabpp2139C (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri. Manoj Kumar Singh, Dr Assessee By : Shri. Vijay Mehta सुनवाई की तारीख /Date Of Hearing : 23.08.2018 घोषणा की तारीख /Date Of Pronouncement :26.09.2018 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 2766/Mum/2017, Is Directed Against Appellate Order Dated 05.12.2016 Passed By Learned Commissioner Of Income Tax (Appeals)-5, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 30.03.2015 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2012-13. I.T.A. No.2766/Mum/2017

house at Beau Monde, Prabhadevi for Rs.20,63,72,233/-. Appellant had claimed a deduction of 54F from the sale consideration received from the sale of commercial and residential property. However, AO had denied appellant's claim u/s 54F on sale of commercial property on observing that as appellant had claimed depreciation for commercial property, hence section 50

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

house property, disallowance of exemption under section 10 (38) of the act and addition on account of undisclosed income. 014. Assessment proceedings can be summarized as under:- Assessment Date of Returned Return Income Income year filing of income filed returned assessed as return of under under per (in Rupees) income section section assessment under 153A of 153A of the order

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

house property, disallowance of exemption under section 10 (38) of the act and addition on account of undisclosed income. 014. Assessment proceedings can be summarized as under:- Assessment Date of Returned Return Income Income year filing of income filed returned assessed as return of under under per (in Rupees) income section section assessment under 153A of 153A of the order

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

house property, disallowance of exemption under section 10 (38) of the act and addition on account of undisclosed income. 014. Assessment proceedings can be summarized as under:- Assessment Date of Returned Return Income Income year filing of income filed returned assessed as return of under under per (in Rupees) income section section assessment under 153A of 153A of the order

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

house property, disallowance of exemption under section 10 (38) of the act and addition on account of undisclosed income. 014. Assessment proceedings can be summarized as under:- Assessment Date of Returned Return Income Income year filing of income filed returned assessed as return of under under per (in Rupees) income section section assessment under 153A of 153A of the order

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

house property, disallowance of exemption under section 10 (38) of the act and addition on account of undisclosed income. 014. Assessment proceedings can be summarized as under:- Assessment Date of Returned Return Income Income year filing of income filed returned assessed as return of under under per (in Rupees) income section section assessment under 153A of 153A of the order