EVEREST INDUSTRIES LTD.,NOIDA vs. DY CIT CIRCLE- 1, THANE

In the result, the In the result, the assessee and Revenue are are educated as under:

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, Dcit, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6Th Floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. Pan No. Aaace 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14

section 115JB of the Act. 2. 2. Whether the CIT (A) erred on the facts and in the 2. Whether the CIT (A) erred on the facts and in the 2. Whether the CIT (A) erred on the facts and in the circumstances of the case and in law, in directing the circumstances of the case

EVEREST INDUSTRIES LTD,NOIDA vs. DY CIT CIRLCE-1, THANE

In the result, the In the result, the assessee and Revenue are are educated as under:

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, Dcit, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6Th Floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. Pan No. Aaace 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14

section 115JB of the Act. 2. 2. Whether the CIT (A) erred on the facts and in the 2. Whether the CIT (A) erred on the facts and in the 2. Whether the CIT (A) erred on the facts and in the circumstances of the case and in law, in directing the circumstances of the case

EVEREST INDUSTRIES LTD, NOIDA vs. DY CIT CIRLCE-1 , THANE

In the result, the In the result, the assessee and Revenue are are educated as under:

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, Dcit, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6Th Floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. Pan No. Aaace 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14

section 115JB of the Act. 2. 2. Whether the CIT (A) erred on the facts and in the 2. Whether the CIT (A) erred on the facts and in the 2. Whether the CIT (A) erred on the facts and in the circumstances of the case and in law, in directing the circumstances of the case

DCIT, CIRCLE-1 ,, THANE vs. EVEREST INDUSTRIES LTD., MUMBAI

In the result, the In the result, the assessee and Revenue are are educated as under:

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14 Everest Industries Limited, Dcit, Circle-1, D-206, Sector-63, Noida- Ashar I.T. Park, 6Th Floor, B- 201301, Vs. Wing, 16-Z, Wagle Industrial Uttar Pradesh Estate, Thane(W)- 400 604. Pan No. Aaace 7550 N Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2012-13 & Assessment Year: 2013-14

section 115JB of the Act. 2. 2. Whether the CIT (A) erred on the facts and in the 2. Whether the CIT (A) erred on the facts and in the 2. Whether the CIT (A) erred on the facts and in the circumstances of the case and in law, in directing the circumstances of the case

KAMAL KISHORE RATHI,MUMBAI vs. DCIT CC 4 (3), MUMBAI

In the result, the appeal in ITA No

Bench: Shri Om Prakash Kant & Smt. Kavitha Rajagopalआ.अ.सं.7759 & 7760/मुं/2019 िन.व.2011-12)

115B, Shalimar Miracle Opp. ICICI Bank, S V Road Goregaon (West) Mumbai-400062. PAN:AAGPR1508N ...... अपीलाथ" /Appellant बनाम Vs. DCIT, CC-4(3), 1921, Air India Bldg Nariman Point Mumbai-400 021 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant by : Shri Vijay Shah, CA "ितवादी "ारा/Respondent by : Smt. Usha Gaikwad, Sr.AR सुनवाई की ितिथ/ Date of hearing : 22/09/2022 घोषणा की ितिथ

KAMAL KISHORE RATHI,MUMBAI vs. DCIT CC 4 (3) , MUMBAI

In the result, the appeal in ITA No

Bench: Shri Om Prakash Kant & Smt. Kavitha Rajagopalआ.अ.सं.7759 & 7760/मुं/2019 िन.व.2011-12)

115B, Shalimar Miracle Opp. ICICI Bank, S V Road Goregaon (West) Mumbai-400062. PAN:AAGPR1508N ...... अपीलाथ" /Appellant बनाम Vs. DCIT, CC-4(3), 1921, Air India Bldg Nariman Point Mumbai-400 021 ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant by : Shri Vijay Shah, CA "ितवादी "ारा/Respondent by : Smt. Usha Gaikwad, Sr.AR सुनवाई की ितिथ/ Date of hearing : 22/09/2022 घोषणा की ितिथ

ROCKLINE DEVELOPERS P. LTD,MUMBAI vs. ITO 9(3)(4), MUMBAI

In the result, ground “A” raised in the appeal by the assessee stands dismissed

115B; (ii) a person who has exercised the option referred to under section 115BAA or section 115BAB. (6) The provisions of this section shall not apply to the income accrued or arising on or after the 1st day of April, 2005 from any business carried on, or services rendered, by an entrepreneur or a Developer, in a Unit or Special

DCIT 3(2)(1), MUMBAI vs. SHREE PUSHKAR CHEMICALS AND FERTILISERS LTD, MUMBAI

In the result, the appeal of the revenue is dismissed

Bench: Shri Amarjit Singh, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

115B of the Act. The case was subject to scrutiny assessment and assessment order u/s 143(3) of the Act was passed on 23.03.2016 without making any additions. Subsequently, the case was reopened by issuing of notice u/s 148 of the Act on 26.03.2018 on the basis of survey action carried out u/s 133A of the Act at the office

KAMAL KISHORE RATHI,MUMBAI vs. DCIT CC 4 (3), MUMBAI

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2010-11

115B, Shalimar Miracle, 1921, Air India Bldg., Opp. ICICI Bank, Nariman Point, Vs. S.V. Road, Mumbai - 400021 Goregaon (West), Mumbai – 400 002 PAN: AAGPR1508N (Appellant) (Respondent) Present for: Assessee by : Shri Vijay Shah, A.R. Revenue by : Shri Anil Gupta, D.R. Date of Hearing : 14 . 03 . 2023 Date of Pronouncement : 18 . 04 . 2023 O R D E R Per : Kuldip Singh