H.K. ENTERPRISES,MUMBAI vs. DY CIT-CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

penalty proceedings u/s. 271(1)(c) of the Act. 7. The appellant craves leave to add, amend, modify alter and/or delete any of the above grounds before or during the course of hearing of appeal." 3. Ground of appeal nos. 1 & 2 are general in nature and dealt with other grounds of appeal. 4. In ground of appeal

H.K. ENTERPRISES,MUMBAI vs. DY CIT - CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

penalty proceedings u/s. 271(1)(c) of the Act. 7. The appellant craves leave to add, amend, modify alter and/or delete any of the above grounds before or during the course of hearing of appeal." 3. Ground of appeal nos. 1 & 2 are general in nature and dealt with other grounds of appeal. 4. In ground of appeal

H.K. ENTERPRISES,MUMBAI vs. DY CIT-CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

penalty proceedings u/s. 271(1)(c) of the Act. 7. The appellant craves leave to add, amend, modify alter and/or delete any of the above grounds before or during the course of hearing of appeal." 3. Ground of appeal nos. 1 & 2 are general in nature and dealt with other grounds of appeal. 4. In ground of appeal

H.K. ENTERPRISES,MUMBAI vs. DY CIT-CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

penalty proceedings u/s. 271(1)(c) of the Act. 7. The appellant craves leave to add, amend, modify alter and/or delete any of the above grounds before or during the course of hearing of appeal." 3. Ground of appeal nos. 1 & 2 are general in nature and dealt with other grounds of appeal. 4. In ground of appeal

H.K.ENTERPRISES,MUMBAI vs. DCIT, CENTRAL CIRCLE-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

penalty proceedings u/s. 271(1)(c) of the Act. 7. The appellant craves leave to add, amend, modify alter and/or delete any of the above grounds before or during the course of hearing of appeal." 3. Ground of appeal nos. 1 & 2 are general in nature and dealt with other grounds of appeal. 4. In ground of appeal

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

245D (4) of the Act passed its order disposing of the\nassessee's application and has not accepted the terms of settlement of\nthe assessee group. Therefore, the terms of settlement were not\naccepted.\n05.\nThe assessee filed its return of income on 2/11/2018 in response to\nnotice under section 153A (1) of the act issued on 18/6/2018. The\nlearned

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

245D (4) of the Act passed its order disposing of the\nassessee's application and has not accepted the terms of settlement of\nthe assessee group. Therefore, the terms of settlement were not\naccepted.\n05.\nThe assessee filed its return of income on 2/11/2018 in response to\nnotice under section 153A (1) of the act issued on 18/6/2018. The\nlearned

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

245D (4) of the Act passed its order disposing of the\nassessee's application and has not accepted the terms of settlement of\nthe assessee group. Therefore, the terms of settlement were not\naccepted.\n05.\nThe assessee filed its return of income on 2/11/2018 in response to\nnotice under section 153A (1) of the act issued on 18/6/2018. The\nlearned

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

245D (4) of the Act passed its order disposing of the\nassessee's application and has not accepted the terms of settlement of\nthe assessee group. Therefore, the terms of settlement were not\naccepted.\n05.\nThe assessee filed its return of income on 2/11/2018 in response to\nnotice under section 153A (1) of the act issued on 18/6/2018. The\nlearned

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

245D (4) of the Act passed its order disposing of the\nassessee's application and has not accepted the terms of settlement of\nthe assessee group. Therefore, the terms of settlement were not\naccepted.\n05.\nThe assessee filed its return of income on 2/11/2018 in response to\nnotice under section 153A (1) of the act issued on 18/6/2018. The\nlearned

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

245D (4) of the Act passed its order disposing of the\nassessee's application and has not accepted the terms of settlement of\nthe assessee group. Therefore, the terms of settlement were not\naccepted.\n05.\nThe assessee filed its return of income on 2/11/2018 in response to\nnotice under section 153A (1) of the act issued on 18/6/2018. The\nlearned

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

245D (4) of the Act passed its order disposing of the\nassessee's application and has not accepted the terms of settlement of\nthe assessee group. Therefore, the terms of settlement were not\naccepted.\n05.\nThe assessee filed its return of income on 2/11/2018 in response to\nnotice under section 153A (1) of the act issued on 18/6/2018. The\nlearned

HELLIOS EXPORTS LIMITED,MUMBAI vs. THE COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-8(2), MUMBAI

245D (4) of the Act passed its order disposing of the\nassessee's application and has not accepted the terms of settlement of\nthe assessee group. Therefore, the terms of settlement were not\naccepted.\nPage | 10\nITA No.1275/Mum/2022\nSVP southwest Industries Ltd; A.Y. 16-17 & Ors\n05.\nThe assessee filed its return of income on 2/11/2018 in response to\nnotice

DY CIT -CC-4(3), MUMBAI vs. M/S. RESONANT REALTORS PROJECTS P. LTD., MUMBAI

In the result, the appeals of the revenue stands dismissed

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. Nos.820 & 819/Mum/2021 (िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17) बनाम/ Dcit-Cc-4(3) M/S. Resonant Realtors Air India Bldg Room Projects Pvt. Vs. No.1921, Nariman Point, Ltd.(Erstwhile M/S. Mumbai-400021. Omkar Realtors Projects Pvt. Ltd.) Omkar House Off Eastern Express Highway, Opp. Sion Chunnabhatti Signal, Sion (E), Mumbai- 400022. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacco0277C (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By: Shri Dharmesh Shah/Akshay Jain/Mitali Gopani Revenue By: Shri Ajay Chandra (Dr) सुनवाई की तारीख / Date Of Hearing: 09/12/2022 घोषणा की तारीख /Date Of Pronouncement: 13 /02/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Revenue Against The Order Of The Ld. Cit(A)-52, Mumbai Dated 16.02.2021 For Ay. 2015-16 & Ay. 2016-17 Respectively.

Section 269SS of the I.T. Act, 1961, applicant is liable for penalty proceedings u/s 271D of the Act. (ii) In view of the discussion of various issues above covered in the petition, it is submitted that the disclosure made by the applicant is less and may kindly be increased to an appropriate and correct level as stated above to arrive

DY CIT -CC-4(3), MUMBAI vs. M/S. RESONANT REALTORS PROJECTS P. LTD., MUMBAI

In the result, the appeals of the revenue stands dismissed

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. Nos.820 & 819/Mum/2021 (िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17) बनाम/ Dcit-Cc-4(3) M/S. Resonant Realtors Air India Bldg Room Projects Pvt. Vs. No.1921, Nariman Point, Ltd.(Erstwhile M/S. Mumbai-400021. Omkar Realtors Projects Pvt. Ltd.) Omkar House Off Eastern Express Highway, Opp. Sion Chunnabhatti Signal, Sion (E), Mumbai- 400022. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacco0277C (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By: Shri Dharmesh Shah/Akshay Jain/Mitali Gopani Revenue By: Shri Ajay Chandra (Dr) सुनवाई की तारीख / Date Of Hearing: 09/12/2022 घोषणा की तारीख /Date Of Pronouncement: 13 /02/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Revenue Against The Order Of The Ld. Cit(A)-52, Mumbai Dated 16.02.2021 For Ay. 2015-16 & Ay. 2016-17 Respectively.

Section 269SS of the I.T. Act, 1961, applicant is liable for penalty proceedings u/s 271D of the Act. (ii) In view of the discussion of various issues above covered in the petition, it is submitted that the disclosure made by the applicant is less and may kindly be increased to an appropriate and correct level as stated above to arrive

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

245D (4) of the Act passed its order disposing of the\nassessee's application and has not accepted the terms of settlement of\nthe assessee group. Therefore, the terms of settlement were not\naccepted.\n05.\nThe assessee filed its return of income on 2/11/2018 in response to\nnotice under section 153A (1) of the act issued on 18/6/2018. The\nlearned

SVP SOUTH WEST INDUSTRIES LTD. (FORMERLY, PLATINUM TEXTILE LTD.),MUMBAI-400005 vs. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(2), MUMBAI

245D (4) of the Act passed its order disposing of the\nassessee's application and has not accepted the terms of settlement of\nthe assessee group. Therefore, the terms of settlement were not\naccepted.\n05.\nThe assessee filed its return of income on 2/11/2018 in response to\nnotice under section 153A (1) of the act issued on 18/6/2018. The\nlearned

ACIT (CC)-8(2) , MUMBAI vs. HELIOS EXPORTS LTD, MUMBAI

245D (4) of the Act passed its order disposing of the\nassessee's application and has not accepted the terms of settlement of\nthe assessee group. Therefore, the terms of settlement were not\naccepted.\n05.\nThe assessee filed its return of income on 2/11/2018 in response to\nnotice under section 153A (1) of the act issued on 18/6/2018. The\nlearned