SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

271(1)(c) of the Act are fulfilled. In view of the above, the penalty in respect of interest and the excess the penalty in respect of interest and the excess the penalty in respect of interest and the excess depreciation is also cancelled cancelled. The relevant grounds of the appeal of The relevant grounds of the appeal

SWARAN NADHAN SALARIA,MUMBAI vs. DICT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

271(1)(c) of the Act are fulfilled. In view of the above, the penalty in respect of interest and the excess the penalty in respect of interest and the excess the penalty in respect of interest and the excess depreciation is also cancelled cancelled. The relevant grounds of the appeal of The relevant grounds of the appeal

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

271(1)(c) of the Act are fulfilled. In view of the above, the penalty in respect of interest and the excess the penalty in respect of interest and the excess the penalty in respect of interest and the excess depreciation is also cancelled cancelled. The relevant grounds of the appeal of The relevant grounds of the appeal

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT CENTRAL CIRCLE 1(2), MUMBAI

In the result all In the result all appeals of the assesses from AY 2014

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

271(1)(c) of the Act are fulfilled. In view of the above, the penalty in respect of interest and the excess the penalty in respect of interest and the excess the penalty in respect of interest and the excess depreciation is also cancelled cancelled. The relevant grounds of the appeal of The relevant grounds of the appeal

M/S FLEMMINGO TRAVEL RETAIL LTD.(FORMERLY KNOWN AS DFS INDIA P. LTD.),MUMBAI vs. DCIT - 9 (3) (2), MUMBAI

The appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri G. Manjunatha & Shri Ravish Soodm/S Flemingo Travel Retail Dcit –9(3)(2) Room No. 418, 4Th Floor, Limited (Formerly Known As Dfs India Pvt. Ltd.), Chhatrapati Shivaji Aayakar Bhavan, M.K. Road, International Airport, New Vs. Mumbai 400020 Terminal 2, Csi Airport, Sahar, Mumbai. Pan – Aaccd7412N (Appellant) (Respondent)

u/s 271(1)(c), on the ground, that by so doing he had exceeded the scope of the jurisdiction vested with him, therefore, we shall first deal with the said contention of the assessee. It is the claim of the ld. A.R, that ‗Explanation 4‘ to Sec. 271(1) of the Act, as was available on the statute during

AUTORIDERS INDIA P. LTD,MUMBAI vs. ASST CIT 9(1), MUMBAI

In the result, all the three appeals filed by the assessee are allowed, as above

Bench: D.T. Garasia & Shri G. Manjunathaassessment Year: 1997-98 Assessment Year: 1999-2000 Assessment Year: 2004-05 M/S. Autoriders India Pvt. Ltd., The Asst. Comm. Of Income 4-A, Vikas Centre, Tax-9(1), 104 S.V. Road, Vs. Aayakar Bhavan, Santacruz, Mumbai Mumbai – 400 054 Pan: Aaaca8939R (Appellant) (Respondent) Present For: Assessee By : Shri Vijay Mehta, A.R. Revenue By : Shri R.P. Meena, D.R. & Shri Rajesh Kumar Yadav, D.R. Date Of Hearing : 10.11.2017 Date Of Pronouncement : 17.11.2017 O R D E R

u/s 274 r.w.s. 271(1)(c) of the Act and assessee was not made aware as to which of the two limbs of Sec. 271(1)(c) of the Act was to be responded to.” Along with this additional ground (supra), the assessee has also pleaded that the Bench consider admission of this ground for adjudication since

AUTORIDERS INDIA P. LTD,MUMBAI vs. ASST CIT 9(1), MUMBAI

In the result, all the three appeals filed by the assessee are allowed, as above

Bench: D.T. Garasia & Shri G. Manjunathaassessment Year: 1997-98 Assessment Year: 1999-2000 Assessment Year: 2004-05 M/S. Autoriders India Pvt. Ltd., The Asst. Comm. Of Income 4-A, Vikas Centre, Tax-9(1), 104 S.V. Road, Vs. Aayakar Bhavan, Santacruz, Mumbai Mumbai – 400 054 Pan: Aaaca8939R (Appellant) (Respondent) Present For: Assessee By : Shri Vijay Mehta, A.R. Revenue By : Shri R.P. Meena, D.R. & Shri Rajesh Kumar Yadav, D.R. Date Of Hearing : 10.11.2017 Date Of Pronouncement : 17.11.2017 O R D E R

u/s 274 r.w.s. 271(1)(c) of the Act and assessee was not made aware as to which of the two limbs of Sec. 271(1)(c) of the Act was to be responded to.” Along with this additional ground (supra), the assessee has also pleaded that the Bench consider admission of this ground for adjudication since

AUTORIDERS INDIA P. LTD,MUMBAI vs. ASST CIT 9(1), MUMBAI

In the result, all the three appeals filed by the assessee are allowed, as above

Bench: D.T. Garasia & Shri G. Manjunathaassessment Year: 1997-98 Assessment Year: 1999-2000 Assessment Year: 2004-05 M/S. Autoriders India Pvt. Ltd., The Asst. Comm. Of Income 4-A, Vikas Centre, Tax-9(1), 104 S.V. Road, Vs. Aayakar Bhavan, Santacruz, Mumbai Mumbai – 400 054 Pan: Aaaca8939R (Appellant) (Respondent) Present For: Assessee By : Shri Vijay Mehta, A.R. Revenue By : Shri R.P. Meena, D.R. & Shri Rajesh Kumar Yadav, D.R. Date Of Hearing : 10.11.2017 Date Of Pronouncement : 17.11.2017 O R D E R

u/s 274 r.w.s. 271(1)(c) of the Act and assessee was not made aware as to which of the two limbs of Sec. 271(1)(c) of the Act was to be responded to.” Along with this additional ground (supra), the assessee has also pleaded that the Bench consider admission of this ground for adjudication since

BHAVESH PRAVINCHANDRA SHETH,MUMBAI vs. ACIT 12(2), MUMBAI

In the result, the appeal is partly allowed

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2011-12 Bhaveshpravinchandrasheth Assistant Commissioner Of Sheth House, Gr. Floor, Vs. Income Tax- 12(2), Sandhurst Bridge, Room No. 123A, Opera House, Aayakar Bhavan, Mumbai - 400007 Maharashi Karve Road, Mumbai - 400020 Pan No. Aavps0801N Appellant Respondent Assessee By : Mr. Biren Gubhawala, Ar Revenue By : Ms. Jyoti Lakshmi Nayak, Dr Last Date Of Hearing : 27/09/2019 Date Of Pronouncement: 30/09/2019

u/s 271(1)(c)of the Act on disallowance. iv) On the facts and in the circumstances of the case and in law, the A.O. has erred in imposing penalty on concealed income whereas there was no tax payable while filing revised return therefore there was no loss to exchequer as TDS

ASS CIT 8(3)(2), MUMBAI vs. WIRE AND WIRLESS TISAI SATELLITE LTD, MUMBAI

In the result, appeal filed by the revenue is dismissed

Bench: Shri Joginder Singh() & Shri G Manjunatha ()

TDS u/s 194J and issued a qualified report by stating that management fees paid without deduction of tax at source is not deductible u/s 40(a)(ia) of the Act. The AO levied penalty u/s 271

DCIT, CC-2(2),, MUM vs. SHRI NARENDRA S SHAH, MUMBAI

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

penalty initiated by the Ld AO u/s. 271(1)(c) of the IT Act 1961 and the rea Act 1961 and the reason assigned for doing so are son assigned for doing so are wrong and contrary to the provision of Income Tax Act wrong and contrary to the provision of Income Tax Act wrong and contrary to the provision

SHRI NARENDRA S SHAH ,MUMBAI vs. DCIT, CEN CIR-(2), , MUMBAI

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

penalty initiated by the Ld AO u/s. 271(1)(c) of the IT Act 1961 and the rea Act 1961 and the reason assigned for doing so are son assigned for doing so are wrong and contrary to the provision of Income Tax Act wrong and contrary to the provision of Income Tax Act wrong and contrary to the provision

SHRI NARENDRA S SHAH,MUM vs. DCIT, CC-2(2), , MUM

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

penalty initiated by the Ld AO u/s. 271(1)(c) of the IT Act 1961 and the rea Act 1961 and the reason assigned for doing so are son assigned for doing so are wrong and contrary to the provision of Income Tax Act wrong and contrary to the provision of Income Tax Act wrong and contrary to the provision

SHRI NARENDRA S SHAH,MUM vs. DCIT, CC-2(2),, MUM

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

penalty initiated by the Ld AO u/s. 271(1)(c) of the IT Act 1961 and the rea Act 1961 and the reason assigned for doing so are son assigned for doing so are wrong and contrary to the provision of Income Tax Act wrong and contrary to the provision of Income Tax Act wrong and contrary to the provision

SHRI NARENDRA S SHAH,MUMBAI vs. DCIT, CC- 2(2), , MUMBAI

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

penalty initiated by the Ld AO u/s. 271(1)(c) of the IT Act 1961 and the rea Act 1961 and the reason assigned for doing so are son assigned for doing so are wrong and contrary to the provision of Income Tax Act wrong and contrary to the provision of Income Tax Act wrong and contrary to the provision

DCIT, CC-2(2), , MUM vs. SHRI NARENDRA S SHAH, MUM

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

penalty initiated by the Ld AO u/s. 271(1)(c) of the IT Act 1961 and the rea Act 1961 and the reason assigned for doing so are son assigned for doing so are wrong and contrary to the provision of Income Tax Act wrong and contrary to the provision of Income Tax Act wrong and contrary to the provision

SHRI NARENDRA S SHAH,MUMBAI vs. DCIT, CC-2(2),, MUMBAI

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

penalty initiated by the Ld AO u/s. 271(1)(c) of the IT Act 1961 and the rea Act 1961 and the reason assigned for doing so are son assigned for doing so are wrong and contrary to the provision of Income Tax Act wrong and contrary to the provision of Income Tax Act wrong and contrary to the provision

PUSHPA JADHAV,MUMBAI vs. ITO, WARD 3(2), KALYAN

Appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Amarjit Singhvk-Vk-La- 201@Eaqcbz@2023 ¼Fu-Oa- 2011&12½ Pushpa Jadhav 2004, Clover Building, Everest World, Opp. Bayer, India, Kolshet, Thane-400 601 ..... Vihykfkhz/Appellant Pan No. Acopj6199H Cuke Vs. Income Tax Officer, Ward 3 (2) ..... Izfroknh/Respondent Kalyan-421 306

TDS has duly been deducted on the rental in income and paid to the government exchequer by the deductor. Thus, no penalty u/s 271