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

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

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

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

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

RAVINDRA WALIA,MUMBAI vs. ASSTT COMMISSIONER OF INCOME TAX-11(1), MUMBAI

In the result, the appeal filed by the assessee is allowed

Bench: Shri B R Baskaran, Am & Ms. Kavitha Rajagopal, Jm

282/- on the ground that the assessee has concealed the particulars of his income by furnishing inaccurate particulars as per the provision of section 271(1)(c) of the Act. 11. The ld.CIT(A), on the other hand, has upheld the penalty levied by the ld. A.O. on the ground that the ld. CIT(A) in the quantum appeal

RAVINDRA WALIA,MUMBAI vs. ASSTT COMMISSIONER OF INCOME TAX -16(1) , MUMBAI, MUMBAI

In the result, the appeal filed by the assessee is allowed

Bench: Shri B R Baskaran, Am & Ms. Kavitha Rajagopal, Jm

282/- on the ground that the assessee has concealed the particulars of his income by furnishing inaccurate particulars as per the provision of section 271(1)(c) of the Act. 11. The ld.CIT(A), on the other hand, has upheld the penalty levied by the ld. A.O. on the ground that the ld. CIT(A) in the quantum appeal

RESHMA ENTERPRISES,MUMBAI vs. INCOME TAX OFFICER 18(3)(2), MUMBAI

In the result, grounds raised by the assessee in all the years are allowed

Bench: Shri. Amit Shukla, Jm & Ms. Padmavathy S, Am आयकरअपीलसं./ I.T.A. No.535,536,537,538 & 539/Mum/2023 (निर्धारणवर्ा / Assessment Year 2004-05,2005-06,2007- 08,2008-09 & 2009-10) Reshma Enterprises Income Tax Officer 18(3)(2) Mumbai, Mumbai, बिधम/ Room No. 607, 6Th Floor, Earnesh 282, Kilachand Mansion, Vs. House Nariman Point Mumbai- Kalbadevi Road, Mumbai- 400081 400002 स्थायीलेखासं./जीआइआरसं./Pan No. Aaafr7937B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Mohammed Anas Siddique प्रत्यथीकीओरसे/Respondent By : Mahita Nair Sr. Ar सुनवाईकीतारीख/ : 03.05.2023 Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : 04.05.2023

282, Kilachand Mansion, Vs. House Nariman Point Mumbai- Kalbadevi Road, Mumbai- 400081 400002 स्थायीलेखासं./जीआइआरसं./PAN No. AAAFR7937B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Mohammed Anas Siddique प्रत्यथीकीओरसे/Respondent by : Mahita Nair Sr. AR सुनवाईकीतारीख/ : 03.05.2023 Date of Hearing घोषणाकीतारीख / Date of Pronouncement : 04.05.2023 आदेश / O R D E R Per Bench: The aforesaid appeals have been filed

RESHMA ENTERPRISES,MUMBAI vs. INCOME TAX OFFICER-18(3)(2), MUMBAI

In the result, grounds raised by the assessee in all the years are allowed

Bench: Shri. Amit Shukla, Jm & Ms. Padmavathy S, Am आयकरअपीलसं./ I.T.A. No.535,536,537,538 & 539/Mum/2023 (निर्धारणवर्ा / Assessment Year 2004-05,2005-06,2007- 08,2008-09 & 2009-10) Reshma Enterprises Income Tax Officer 18(3)(2) Mumbai, Mumbai, बिधम/ Room No. 607, 6Th Floor, Earnesh 282, Kilachand Mansion, Vs. House Nariman Point Mumbai- Kalbadevi Road, Mumbai- 400081 400002 स्थायीलेखासं./जीआइआरसं./Pan No. Aaafr7937B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Mohammed Anas Siddique प्रत्यथीकीओरसे/Respondent By : Mahita Nair Sr. Ar सुनवाईकीतारीख/ : 03.05.2023 Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : 04.05.2023

282, Kilachand Mansion, Vs. House Nariman Point Mumbai- Kalbadevi Road, Mumbai- 400081 400002 स्थायीलेखासं./जीआइआरसं./PAN No. AAAFR7937B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Mohammed Anas Siddique प्रत्यथीकीओरसे/Respondent by : Mahita Nair Sr. AR सुनवाईकीतारीख/ : 03.05.2023 Date of Hearing घोषणाकीतारीख / Date of Pronouncement : 04.05.2023 आदेश / O R D E R Per Bench: The aforesaid appeals have been filed

RESHMA ENTERPRISES,MUMBAI vs. INCOME TAX OFFICER-18(3)(2), MUMBAI

In the result, grounds raised by the assessee in all the years are allowed

Bench: Shri. Amit Shukla, Jm & Ms. Padmavathy S, Am आयकरअपीलसं./ I.T.A. No.535,536,537,538 & 539/Mum/2023 (निर्धारणवर्ा / Assessment Year 2004-05,2005-06,2007- 08,2008-09 & 2009-10) Reshma Enterprises Income Tax Officer 18(3)(2) Mumbai, Mumbai, बिधम/ Room No. 607, 6Th Floor, Earnesh 282, Kilachand Mansion, Vs. House Nariman Point Mumbai- Kalbadevi Road, Mumbai- 400081 400002 स्थायीलेखासं./जीआइआरसं./Pan No. Aaafr7937B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Mohammed Anas Siddique प्रत्यथीकीओरसे/Respondent By : Mahita Nair Sr. Ar सुनवाईकीतारीख/ : 03.05.2023 Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : 04.05.2023

282, Kilachand Mansion, Vs. House Nariman Point Mumbai- Kalbadevi Road, Mumbai- 400081 400002 स्थायीलेखासं./जीआइआरसं./PAN No. AAAFR7937B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Mohammed Anas Siddique प्रत्यथीकीओरसे/Respondent by : Mahita Nair Sr. AR सुनवाईकीतारीख/ : 03.05.2023 Date of Hearing घोषणाकीतारीख / Date of Pronouncement : 04.05.2023 आदेश / O R D E R Per Bench: The aforesaid appeals have been filed

RESHMA ENTERPRISES,MUMBAI vs. INCOME TAX OFFICER-18(3)(2), MUMBAI

In the result, grounds raised by the assessee in all the years are allowed

Bench: Shri. Amit Shukla, Jm & Ms. Padmavathy S, Am आयकरअपीलसं./ I.T.A. No.535,536,537,538 & 539/Mum/2023 (निर्धारणवर्ा / Assessment Year 2004-05,2005-06,2007- 08,2008-09 & 2009-10) Reshma Enterprises Income Tax Officer 18(3)(2) Mumbai, Mumbai, बिधम/ Room No. 607, 6Th Floor, Earnesh 282, Kilachand Mansion, Vs. House Nariman Point Mumbai- Kalbadevi Road, Mumbai- 400081 400002 स्थायीलेखासं./जीआइआरसं./Pan No. Aaafr7937B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Mohammed Anas Siddique प्रत्यथीकीओरसे/Respondent By : Mahita Nair Sr. Ar सुनवाईकीतारीख/ : 03.05.2023 Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : 04.05.2023

282, Kilachand Mansion, Vs. House Nariman Point Mumbai- Kalbadevi Road, Mumbai- 400081 400002 स्थायीलेखासं./जीआइआरसं./PAN No. AAAFR7937B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Mohammed Anas Siddique प्रत्यथीकीओरसे/Respondent by : Mahita Nair Sr. AR सुनवाईकीतारीख/ : 03.05.2023 Date of Hearing घोषणाकीतारीख / Date of Pronouncement : 04.05.2023 आदेश / O R D E R Per Bench: The aforesaid appeals have been filed

RESHMA ENTERPRISES,MUMBAI vs. INCOME TAX OFFICER-18(3)(2), MUMBAI

In the result, grounds raised by the assessee in all the years are allowed

Bench: Shri. Amit Shukla, Jm & Ms. Padmavathy S, Am आयकरअपीलसं./ I.T.A. No.535,536,537,538 & 539/Mum/2023 (निर्धारणवर्ा / Assessment Year 2004-05,2005-06,2007- 08,2008-09 & 2009-10) Reshma Enterprises Income Tax Officer 18(3)(2) Mumbai, Mumbai, बिधम/ Room No. 607, 6Th Floor, Earnesh 282, Kilachand Mansion, Vs. House Nariman Point Mumbai- Kalbadevi Road, Mumbai- 400081 400002 स्थायीलेखासं./जीआइआरसं./Pan No. Aaafr7937B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Mohammed Anas Siddique प्रत्यथीकीओरसे/Respondent By : Mahita Nair Sr. Ar सुनवाईकीतारीख/ : 03.05.2023 Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : 04.05.2023

282, Kilachand Mansion, Vs. House Nariman Point Mumbai- Kalbadevi Road, Mumbai- 400081 400002 स्थायीलेखासं./जीआइआरसं./PAN No. AAAFR7937B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Mohammed Anas Siddique प्रत्यथीकीओरसे/Respondent by : Mahita Nair Sr. AR सुनवाईकीतारीख/ : 03.05.2023 Date of Hearing घोषणाकीतारीख / Date of Pronouncement : 04.05.2023 आदेश / O R D E R Per Bench: The aforesaid appeals have been filed

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

In the result, the appeal of the revenue is dismissed & appeal of the assessee\npartly allowed

penalty u/s 271(l)(c) even\nthough 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\ngrounds of appeal: -\n“Without prejudice to the grounds of appeals appended to the appeal memo the\nappellant seeks to raise the following additional legal ground of appeal

INGRAM MICRO INDIA LTD,MUMBAI vs. DCIT OSD II CEN RG 7, MUMBAI

penalty proceedings under section 271(1)(b) and 271(1)(c) of the Act.” Ground No. 1 & 2 Ground No. 1 & 2 raised by the Appellant pertain to the addition of 4. INR.4,02,60,698/- made by the Assessing Officer in respect of total additions made to the fixed assets during the relevant previous year. 4.1. During the course

INGRAM MICRO INDIA PVT.LTD.(EARLIER KNOWN AS INGRAM MICRO INDIA LTD.),MUMBAI vs. DCIT(OSDII), CR-7 (NOW DCIT, CC-4(4), MUMBAI

penalty proceedings under section 271(1)(b) and 271(1)(c) of the Act.” Ground No. 1 & 2 Ground No. 1 & 2 raised by the Appellant pertain to the addition of 4. INR.4,02,60,698/- made by the Assessing Officer in respect of total additions made to the fixed assets during the relevant previous year. 4.1. During the course

SUJATA PRAMOD DALVI,THANE vs. DCIT CC, THANE

In the result, appeal of the revenue ITA No

penalty u/s 271(l)(c) even\nthough 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\ngrounds of appeal: -\n“Without prejudice to the grounds of appeals appended to the appeal memo the\nappellant seeks to raise the following additional legal ground of appeal

FRANKLIN TEMPLETON INTERNAITOANL SERVICES (I) P.LTD,MUMBAI vs. DCIT (OSD) 3(1), MUMBAI

In the result the appeal filed by the assessee for assessment year 2007-08 and 2008-09 stands partly allowed

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

271(1)(c) of the Act. The Appellant prays that the penalty proceedings be dropped in the matter. Ground V-Consequential reliefs The Appellant prays that the AO be directed to grant all consequential reliefs arising out of reliefs from this appeal.” 2. The Ld.AR submitted that the assessee has raised legal issue vide additional grounds for both assessment years

FRANKLIN TEMPLETON INTERNATIONAL SERVICES (I) P. LTD,MUMBAI vs. ASST CIT 3(1)(OSD), MUMBAI

In the result the appeal filed by the assessee for assessment year 2007-08 and 2008-09 stands partly allowed

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

271(1)(c) of the Act. The Appellant prays that the penalty proceedings be dropped in the matter. Ground V-Consequential reliefs The Appellant prays that the AO be directed to grant all consequential reliefs arising out of reliefs from this appeal.” 2. The Ld.AR submitted that the assessee has raised legal issue vide additional grounds for both assessment years