D G LAND DEVELOPERS PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -4(4), MUMBAI, MUMBAI

In the result, the appeals of the assessee for assessment year

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

271(1)c) of the Act be dropped. 9. The Ld. CIT (A) has erred upholding th The Ld. CIT (A) has erred upholding the action of AO in levying e action of AO in levying interest u/s 234A of the Act of Rs. 47,630/ interest u/s 234A of the Act of Rs. 47,630/-, u/s 234B

HELIOS MERCANTILE LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI

penalty u/s 271AAB(1A) in\nthe instant case where no additions were made and, in a\nyear, where the section was non- existent.\n0. In the case of Citron Infraprojects Ltd, for AY 2012-13 to\nAY 2018-19, the approval number granted by the Addl.\nCIT has not been mentioned in the Assessment Orders.\np. In the case

HELIOS MERCANTILE LIMITED ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-6(1), MUMBAI

penalty u/s 271AAB(1A) in\nthe instant case where no additions were made and, in a\nyear, where the section was non- existent.\n0. In the case of Citron Infraprojects Ltd, for AY 2012-13 to\nAY 2018-19, the approval number granted by the Addl.\nCIT has not been mentioned in the Assessment Orders.\np. In the case

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 1(4), MUMBAI

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

132A of of the the Act Act stand stand abated abated and and not not the the assessment/reassessments already finalized for those assessment/reassessments already finalized for those assessment/reassessments already finalized for those assessment years covered under Section 153A of the assessment years covered under Section 153A of the assessment years covered under Section 153A of the Act. By a circular

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

132A of of the the Act Act stand stand abated abated and and not not the the assessment/reassessments already finalized for those assessment/reassessments already finalized for those assessment/reassessments already finalized for those assessment years covered under Section 153A of the assessment years covered under Section 153A of the assessment years covered under Section 153A of the Act. By a circular

SUJATA PRAMOD DALVI,THANE vs. DCIT CC, THANE

penalty u/s 271(l)(c) even though no income is concealed & C1T(A) erred in confirming the same.”\n2.4. In addition to above grounds, the assessee also filed the following additional grounds of appeal: -\n“Without prejudice to the grounds of appeals appended to the appeal memo the appellant seeks to raise the following additional legal ground of appeal

SHRIVALLABH PITTE INDUSTRIES LTD MUMBAI,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1),MUMBAI, MUMBAI

penalty u/s 271AAB(1A) in\nthe instant case where no additions were made and, in a\nyear, where the section was non- existent.\n0.\nIn the case of Citron Infraprojects Ltd, for AY 2012-13 to\nAY 2018-19, the approval number granted by the Addl.\nCIT has not been mentioned in the Assessment Orders.\np.\nIn the case

ACIT CENT. CIR -7(1) , MUMBAI vs. DR. D.Y.PATIL EDUCATION SOCIETY , MUMBAI

In the result, the appeal filed by the revenue is dismissed and appeal filed by the assessee as well as CO are allowed

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6Th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education Dcit, Central Circle-7(1) 6Th Floor, Aayakar Bhavan, M. Society Vs. 869, E, Ward, Kasaba K. Road, Mumbai-400020. Vawada, Kolhapur-416006. Cross Objection No. 63/Mum/2022 Arising Out Of I.T.A. No.2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) बिधम/ Dr. D. Y. Patil Education Acit, Cc-7(1) R. No. 676B, 6Th Floor, Society Vs. 869, E, Ward, Kasaba Aayakar Bhavan, M. K. Road, Vawada, Kolhapur-416006. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatd8919M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Riddhi Mishra (Dr)/Smt. Mahita Nair Assessee By: Shri Dharmesh Shah/Dhaval Shah सुनवाई की तारीख / Date Of Hearing: 19/01/2023 घोषणा की तारीख /Date Of Pronouncement: 29/03/2023

132A of the Act, it is found that any seized material /asset belongs to/ pertains to any person other than the person searched u/s 153A of the Act, then the AO of the searched person shall first segregate the seized material/ asset of the other person (third party - the assessee in this case) from that of the searched person

ACIT CC -7(1) , MUMBAI vs. DR. D.Y.PATIL EDUCATION SOCIETY, MUMBAI

In the result, the appeal filed by the revenue is dismissed and appeal filed by the assessee as well as CO are allowed

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6Th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education Dcit, Central Circle-7(1) 6Th Floor, Aayakar Bhavan, M. Society Vs. 869, E, Ward, Kasaba K. Road, Mumbai-400020. Vawada, Kolhapur-416006. Cross Objection No. 63/Mum/2022 Arising Out Of I.T.A. No.2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) बिधम/ Dr. D. Y. Patil Education Acit, Cc-7(1) R. No. 676B, 6Th Floor, Society Vs. 869, E, Ward, Kasaba Aayakar Bhavan, M. K. Road, Vawada, Kolhapur-416006. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatd8919M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Riddhi Mishra (Dr)/Smt. Mahita Nair Assessee By: Shri Dharmesh Shah/Dhaval Shah सुनवाई की तारीख / Date Of Hearing: 19/01/2023 घोषणा की तारीख /Date Of Pronouncement: 29/03/2023

132A of the Act, it is found that any seized material /asset belongs to/ pertains to any person other than the person searched u/s 153A of the Act, then the AO of the searched person shall first segregate the seized material/ asset of the other person (third party - the assessee in this case) from that of the searched person

D.Y.PATIL EDUCATION SOCIETY,KOLHAPUR vs. DCIT CENT. CIR 7(1) , MUMBAI

In the result, the appeal filed by the revenue is dismissed and appeal filed by the assessee as well as CO are allowed

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6Th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education Dcit, Central Circle-7(1) 6Th Floor, Aayakar Bhavan, M. Society Vs. 869, E, Ward, Kasaba K. Road, Mumbai-400020. Vawada, Kolhapur-416006. Cross Objection No. 63/Mum/2022 Arising Out Of I.T.A. No.2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) बिधम/ Dr. D. Y. Patil Education Acit, Cc-7(1) R. No. 676B, 6Th Floor, Society Vs. 869, E, Ward, Kasaba Aayakar Bhavan, M. K. Road, Vawada, Kolhapur-416006. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatd8919M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Riddhi Mishra (Dr)/Smt. Mahita Nair Assessee By: Shri Dharmesh Shah/Dhaval Shah सुनवाई की तारीख / Date Of Hearing: 19/01/2023 घोषणा की तारीख /Date Of Pronouncement: 29/03/2023

132A of the Act, it is found that any seized material /asset belongs to/ pertains to any person other than the person searched u/s 153A of the Act, then the AO of the searched person shall first segregate the seized material/ asset of the other person (third party - the assessee in this case) from that of the searched person

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

penalty u/s 271AAB(1A) in\nthe instant case where no additions were made and, in a\nyear, where the section was non- existent.\n0.\nIn the case of Citron Infraprojects Ltd, for AY 2012-13 to\nAY 2018-19, the approval number granted by the Addl.\nCIT has not been mentioned in the Assessment Orders.\np.\nIn the case

HELIOS MERCANTILE LIMITED ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI, MUMBAI.

penalty u/s 271AAB(1A) in\nthe instant case where no additions were made and, in a\nyear, where the section was non- existent.\n0.\nIn the case of Citron Infraprojects Ltd, for AY 2012-13 to\nAY 2018-19, the approval number granted by the Addl.\nCIT has not been mentioned in the Assessment Orders.\np.\nIn the case

SUJATA PRAMOD DALVI,THANE vs. DCIT CC , THANE

In the result assessee’sground no

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

penalty u/s 271(l)(c) even though no income is concealed & C1T(A) erred in confirming the same.” 2.4. In addition to above grounds, the assessee also filed the following additional grounds of appeal: - “Without prejudice to the grounds of appeals appended to the appeal memo the appellant seeks to raise the following additional legal ground of appeal

PRAMOD MUKUND DALVI,VIRAR vs. DCIT CENTRAL CIRCLE, THANE

In the result assessee’sground no

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

penalty u/s 271(l)(c) even though no income is concealed & C1T(A) erred in confirming the same.” 2.4. In addition to above grounds, the assessee also filed the following additional grounds of appeal: - “Without prejudice to the grounds of appeals appended to the appeal memo the appellant seeks to raise the following additional legal ground of appeal

DCIT, CENTRAL CIRCLE-1, THANE, THANE vs. SUJATA PRAMOD DALVI, VIRAR EAST

In the result assessee’sground no

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

penalty u/s 271(l)(c) even though no income is concealed & C1T(A) erred in confirming the same.” 2.4. In addition to above grounds, the assessee also filed the following additional grounds of appeal: - “Without prejudice to the grounds of appeals appended to the appeal memo the appellant seeks to raise the following additional legal ground of appeal

PRAMOD MUKUND DALVI,MUMBAI vs. DCIT CENTRAL CIRCLE, THANE

In the result assessee’sground no

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

penalty u/s 271(l)(c) even though no income is concealed & C1T(A) erred in confirming the same.” 2.4. In addition to above grounds, the assessee also filed the following additional grounds of appeal: - “Without prejudice to the grounds of appeals appended to the appeal memo the appellant seeks to raise the following additional legal ground of appeal

MRS SUJATA PRAMOD DALVI,THANE vs. DCIT CC, THANE

In the result assessee’sground no

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

penalty u/s 271(l)(c) even though no income is concealed & C1T(A) erred in confirming the same.” 2.4. In addition to above grounds, the assessee also filed the following additional grounds of appeal: - “Without prejudice to the grounds of appeals appended to the appeal memo the appellant seeks to raise the following additional legal ground of appeal

SVP GLOBAL TEXTILES LTD FORMERLY SVP GLOBAL VENTURES LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI MUMBAI, MUMBAI

penalty u/s 271AAB(1A) in\nthe instant case where no additions were made and, in a\nyear, where the section was non- existent.\n0.\nIn the case of Citron Infraprojects Ltd, for AY 2012-13 to\nAY 2018-19, the approval number granted by the Addl.\nCIT has not been mentioned in the Assessment Orders.\np.\nIn the case