M/S. RAVI FOUNDATION ,MUMBAI vs. PR. CIT-17, MUMBAI

In the result, the appeal of the assessee is hereby allowed

reassessment in respect of those items which do not form part of the order of reassessment. Where a reassessment has been

DCIT CIR 3(1), MUMBAI vs. ICICI BANK LTD, MUMBAI

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.5191/Mum/2009 (िनधा"रण वष" / Assessment Year: 2004-05) Dcit-Circle 3(1) Icici Bank Limited बनाम Room No.607, 6Th Floor नाम/ नाम नाम Icici Bank Towers Aaykar Bhavan Bandra-Kurla Complex Vs. Mumbai-400 020. Mumbai-400 051. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaci-1195-H (अपीलाथ" / Appellant) (ू"यथ" / Respondent) : & C.O. No.127/Mum/2010 [Arising Out Of I.T.A. No.5191/Mum/2009] (िनधा"रण वष" / Assessment Year: 2004-05) Icici Bank Limited Dcit-Circle 3(1) बनाम नाम नाम/ नाम Room No.607, 6Th Floor Icici Bank Towers Bandra-Kurla Complex Aaykar Bhavan Vs. Mumbai-400 051. Mumbai-400 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaci 1195 H (""ा"ेप ""ा"ेप ""ा"ेप /Cross Objector) ""ा"ेप (ू"यथ" / Respondent) :

reassessment proceedings as upheld by Ld. CIT(A). Submissions by Ld. Counsel for Assessee [AR] Legal Submissions on Validity of Reassessment

THE TATA POWER COMPANY LTD,MUMBAI vs. PR CIT 2, MUMBAI

In the result, appeal is allowed, as indicated above

Bench: Shri Saktijit Dey () & Shri Rajesh Kumar ()

reassessment in respect of those items which do not form part of the order of reassessment. Where a reassessment has been

ROYAL WESTERN INDIA TURF CLUB,MUMBAI vs. PR. CIT -8, MUMBAI

In the result, appeal is allowed, as indicated above

Bench: Shri Saktijit Dey () & Shri Rajesh Kumar ()

reassessment in respect of those items which do not form part of the order of reassessment. Where a reassessment has been

ESTATE OF VANDRAVAN P SHAH,MUMBAI vs. ASSISTANT COMISSIONER OF INCOME TAX, CIRCLE 19(3), MUMBAI

In the result all the three captioned appeals are dismissed

Bench: Sandeep Gosain () & Shri Om Prakash Kant ()

reassessment proceedings, verification under section During reassessment proceedings, verification under section During reassessment proceedings, verification under section 133(6) was attempted

DR BATRAS POSITIVE HEALTH CLINIC PRIVATE LIMITED,MUMBAI vs. CIT(A), NATIONAL FACELESS APPEAL CENTRE

In the result, all the appeals of the assessee

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Ita Nos. 2748, 2747 & 2761/Mum/2023 Assessment Year: 2011-12, 2012-13 & 2013-14 Dr Batras Positive Health Clinic Cit(A), National Faceless Pvt. Ltd., Appeal Centre, Delhi. 2Nd Floor, H Kantilal Compound, Vs. Andheri Kurla Road, Sakinaka Andheri East-400072 Pan No. Aabcd 3857 G Appellant Respondent

reassessment. The assessee reassessment. The assessee has challenged validity of reassessment of reassessment on the various issues. on the various

DR BATRAS POSITIVE HEALTH CLINIC PRIVATE LIMITED,MUMBAI vs. CIT(A), NFAC, NATIONAL FACELESS APPEAL CENTRE

In the result, all the appeals of the assessee

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Ita Nos. 2748, 2747 & 2761/Mum/2023 Assessment Year: 2011-12, 2012-13 & 2013-14 Dr Batras Positive Health Clinic Cit(A), National Faceless Pvt. Ltd., Appeal Centre, Delhi. 2Nd Floor, H Kantilal Compound, Vs. Andheri Kurla Road, Sakinaka Andheri East-400072 Pan No. Aabcd 3857 G Appellant Respondent

reassessment. The assessee reassessment. The assessee has challenged validity of reassessment of reassessment on the various issues. on the various

HINDUSTAN CONSTRUCTION COMPANY,MUMBAI vs. PR. CIT-6, MUMBAI

Appeal is allowed

reassessment in respect of those items which do not form part of the order of reassessment. Where a reassessment has been

ANUMITA INFRASTRUCTURE PRIVATE LIMITED,MUMBAI vs. PCIT-4, MUMBAI

reassessment proceedings for A.Y. 2017–18 were initiated and carried out under the new reassessment regime introduced by the Finance

MANOHAR MANAK ALLOYS P.LTD,MUMBAI vs. ACIT 4(2), MUMBAI

Appeal is allowed

reassessment in respect of those items which do not form part of the order of reassessment. Where a reassessment has been

M/S. PARVESH CONSTRUCTION PVT LTD ,MUMBAI vs. DCIT 8(2)(1), MUMBAI

In the result, both the appeal of the assessee is allowed

reassessment on entirely\nunrelated or independent issues. It was thus contended that the\njurisdictional condition for invoking reassessment being absent

JCIT CENT. CIR. - 1(4), MUMBAI vs. GRASIM INDUSTRIES LTD, MUMBAI

The appeal of the Revenue is dismissed whereas appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2010-11 Grasim Industries Limited, The Dcit Cc-1(4), Corporate Finance Division, Room No. 902, 9Th Floor, Old Vs. A-2, Aditya Birla Centre, S.K. Cgo Building, M.K. Road, Ahire Marg, Worli, Mumbai-400020. Mumbai-400030. Pan No. Aaacg 4464 B Appellant Respondent Assessment Year: 2010-11 Jcit (Osd), Central Circle- Grasim Industries Limited, 1(4), A-Wing, 2Nd Floor, Aditya Room No. 902, Pratishtha Vs. Birla Centre, S.K. Ahire Bhavan, 9Th Floor, Old Cgo Marg, Worli, Building Annexe, Mumbai-400030. Mumbai-400020. Pan No. Aaacg 4464 B Appellant Respondent Assessee By : Mr. Yogesh Thar & Mr. Chaitanya Joshi Revenue By : Dr. Kishor Dhule, Cit-Dr Date Of Hearing : 03/04/2024 : Date Of Pronouncement 29/04/2024

reassessment, S. 153A. "......Provided further that assessment or reassessment, S. 153A. "......Provided further that assessment or reassessment, if any, relating

SHAPOORJI PALLONJI AND COMPANY PRIVATE LIMITED ,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX (CENTRAL),-4, MUMBAI

In the result, the appeal of the assessee is allowed

reassessment in respect of those items which do not form part of the order of reassessment. Where a reassessment has been

M/S A J COAL PVT LTD.,MUMBAI vs. ITO 6 (1)(1), MUMBAI

In the result, both the appeals of the assessee and the In the result, both the appeals of the assessee and the In the result, both the appeals of the assessee and the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 Ito-6(1)(1), M/S A.J. Coal Pvt. Ltd., Aayakar Bhavan, 24A, Coal Depot, Sewree (E), Vs. Room No. 503, 5Th Floor, M.K. Mumbai-400015. Road, New Marine Lines, Mumbai-400020. Pan No. Aabca 0386 M Appellant Respondent Assessment Year: 2009-10 M/S A.J. Coal Pvt. Ltd., Ito-6(1)(1), C/O M/S Jayesh Sanghrajka & Aayakar Bhavan, Room No. 503, Co. Llp, 405, Hind Rajasthan Vs. 5Th Floor, M.K. Road, New Marine Centre, Ds Phalke Road, Dadar Lines, Mumbai-400020. (East), Mumbai-400014. Pan No. Aabca 0386 M Appellant Respondent

reassessment u/s 148 and hence such assessment reassessment u/s 148 and hence such assessment reassessment u/s 148 and hence such

ITO 6 (1)(1), MUMBAI vs. M/S A J COAL PVT LTD., MUMBAI

In the result, both the appeals of the assessee and the In the result, both the appeals of the assessee and the In the result, both the appeals of the assessee and the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 Ito-6(1)(1), M/S A.J. Coal Pvt. Ltd., Aayakar Bhavan, 24A, Coal Depot, Sewree (E), Vs. Room No. 503, 5Th Floor, M.K. Mumbai-400015. Road, New Marine Lines, Mumbai-400020. Pan No. Aabca 0386 M Appellant Respondent Assessment Year: 2009-10 M/S A.J. Coal Pvt. Ltd., Ito-6(1)(1), C/O M/S Jayesh Sanghrajka & Aayakar Bhavan, Room No. 503, Co. Llp, 405, Hind Rajasthan Vs. 5Th Floor, M.K. Road, New Marine Centre, Ds Phalke Road, Dadar Lines, Mumbai-400020. (East), Mumbai-400014. Pan No. Aabca 0386 M Appellant Respondent

reassessment u/s 148 and hence such assessment reassessment u/s 148 and hence such assessment reassessment u/s 148 and hence such

METROPOLITAN STOCK EXCHANGE OF INDIA PRIVATE LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 14, MUMBAI

In the result, this appeal by the assessee stands partly allowed

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

reassessment prevails in respect of those items which form part of reassessment. On items which do not form part of the reassessment

ITO 19(2)(3), MUMBAI vs. MEENAKSHI N SHAH, MUMBAI

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2007-08 Dcit 5(2)(2) Meridian Chem Bond Mumbai Purchase Ltd., बनाम/ 903 Raheja Centre, Free Vs. Press Journal Marg, Nariman Point, Mumbai 400 021 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. Aaacr1789G

reassessment under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped

ITO 6(3)(3), MUMBAI vs. JULIET INDUSTRIES LTD. (FORMERLY KNOWN AS JULIET PRODUCTS LTD.), MUMBAI

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 5452/Mum/2016 (िनधा"रण वष" / Assessment Year: 2009-10) Juliet Industries Limited Income Tax Officer 6(3)(3) Room No. 524, 5Th Floor A-313 बनाम/ Shah & Nayar Industrial Estate Aaykar Bhawan Vs. Lower Parel M.K.Road Mumbai-400 020 Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacj-6924-H (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No. 5975/Mum/2016 (िनधा"रण वष" / Assessment Year: 2009-10) Income Tax Officer 6(3)(3) Juliet Industries Limited Room No. 524, 5Th Floor A-313 बनाम/ Aaykar Bhawan Shah & Nayar Industrial Estate Vs. M.K.Road Lower Parel Mumbai-400 020 Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacj-6924-H (अपीलाथ" /Appellant) (""थ" / Respondent) :

reassessment contended that Ld. AO could not make fishing and roving inquiries in the reassessment proceedings so as to undo

JULIET INDUSTRIES LTD,MUMBAI vs. ITO 6(3)(3), MUMBAI

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 5452/Mum/2016 (िनधा"रण वष" / Assessment Year: 2009-10) Juliet Industries Limited Income Tax Officer 6(3)(3) Room No. 524, 5Th Floor A-313 बनाम/ Shah & Nayar Industrial Estate Aaykar Bhawan Vs. Lower Parel M.K.Road Mumbai-400 020 Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacj-6924-H (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No. 5975/Mum/2016 (िनधा"रण वष" / Assessment Year: 2009-10) Income Tax Officer 6(3)(3) Juliet Industries Limited Room No. 524, 5Th Floor A-313 बनाम/ Aaykar Bhawan Shah & Nayar Industrial Estate Vs. M.K.Road Lower Parel Mumbai-400 020 Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacj-6924-H (अपीलाथ" /Appellant) (""थ" / Respondent) :

reassessment contended that Ld. AO could not make fishing and roving inquiries in the reassessment proceedings so as to undo