DCIT CC 3(4) CEN RG 3, MUMBAI vs. LAXMICHAND D. ROHIRA, MUMBAI
In the result, the appeals of the revenue are hereby dismissed and cross-objections filed by the assessee are hereby ordered to be allowed
ITA 1178/MUM/2016[2002-03]Status: DisposedITAT Mumbai24 Sept 2018AY 2002-03
Bench: Shri R.C. Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.1178 To 1184/Mum/2016 (निर्धारण वर्ा / Assessment Years: 2002-03, 2003-04, 2004-05, 2005-06, 2006-07, 2008-09 & 2007-08) Dy. Cit Cc-3(4) Central बिधम/ Shri Lakhmichand D. Rohira, 2301, Dheeraj Heigh Range-3 Vs. Gaurav, New Link Rd, Room No. 1915, 19Th Floor, Andheri (W), Mumbai- Air India Bldg, Nariman 400053. Point, Mumbai-400021. Co. Nos. 250 To 256/Mum/2017 (Arising Out Of Ita. Nos.1183, 1178, 1179, 1180, 1181 1182 & 1184/M/2016) (निर्धारण वर्ा / Assessment Years: 2008-09, 2002-03, 2003-04, 2004-05, 2005-06, 2006-07& 2007-08) बिधम/ Shri Lakhmichand D. Dy. Cit Cc-3(4) Central Rohira, 2301, Dheeraj Heigh Range-3 Vs. Gaurav, New Link Rd, Room No. 1915, 19Th Floor, Andheri (W), Mumbai- Air India Bldg, Nariman 400053. Point, Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adnpr6420M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Chaitanya Anjaria (Dr) Assessee By: Shri Vimal Punmiya (Ar) सुनवाई की तारीख / Date Of Hearing: 05.09.2018 घोषणा की तारीख /Date Of Pronouncement: 24.09.2018
For Appellant: Shri Vimal Punmiya (AR)For Respondent: Shri Chaitanya Anjaria (DR)
Section 132
b) penalty proceedings under Section 271(l)(c) are initiated separately, do not comply
ITA. Nos. 1178 to 1184/Mum/2016
CO. Nos. 250 to256/Mum/2017
A.Ys. 2002-03, 2003-04, 2004-05, 2005-06
, 2006-07, 2008-09 & 2007-08
with the meaning of the word direction as contemplated even in the amended provisions of law. The direction should be clear
