MRS.PRABHABEN K. GALA,MUMBAI vs. ITO WARD-23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

Bench: Shri C.N. Prasad, Hon'Ble

127]. Mrs. Prabhaben K. Gala 8. In the case before me the Ld. DR could not produce any evidence to show that notice u/s. 143(2) was in fact issued and served on the assessee before completion of reassessment. 9. In the case of ACIT v. Hotel Blue Moon (supra), the Hon'ble Supreme Court held that no assessment

MRS.PRABHABEN K. GALA,MUMBAI vs. ITO WARD-23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

Bench: Shri C.N. Prasad, Hon'Ble

127]. Mrs. Prabhaben K. Gala 8. In the case before me the Ld. DR could not produce any evidence to show that notice u/s. 143(2) was in fact issued and served on the assessee before completion of reassessment. 9. In the case of ACIT v. Hotel Blue Moon (supra), the Hon'ble Supreme Court held that no assessment

THE INDIAN HOTELS COMPANY LTD,MUMBAI vs. ADDL CIT 2(2), MUMBAI

In the result, all the appeals of the assessee are allowed

127(1) is concerned, the learned Dlearned Departmental Representative has fairly submitted that no such order exist on record. At least, nothing was brought to our notice in spite of specific query bang raised by the Bench. Therefore, when the issues are to be decided on the basis of facts already available on record and keeping in view the relevant

SAI PRERNA CO-OP. CREDIT SOCIETY LTD,MUMBAI vs. ITO WD 17(3) (2) , MUMBAI

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

127, 1st floor, G- Ltd., Vs. Block, Kautilya Bhavan, 317, Puran Aasha Bldg, Gr. Fl. Bandra Kurla Complex, NarashiNatha Street, Katha Mumbai-400051. Bazar Masjid Bunder (W), Mumbai-400 009. PAN No. AADTS 5638 M Appellant Respondent Assessee by : Mr. Bharat Kumar, AR Revenue by : Mr. Milind S. Chavan, DR Date of Hearing : 24/03/2023 : Date of pronouncement 27/04/2023 Sai Prerana

INCOME TAX OFFICER-26(2)(1), MUMBAI vs. SAI PRERANA CO-OP CREDIT SOCIETY LTD., MUMBAI

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

127, 1st floor, G- Ltd., Vs. Block, Kautilya Bhavan, 317, Puran Aasha Bldg, Gr. Fl. Bandra Kurla Complex, NarashiNatha Street, Katha Mumbai-400051. Bazar Masjid Bunder (W), Mumbai-400 009. PAN No. AADTS 5638 M Appellant Respondent Assessee by : Mr. Bharat Kumar, AR Revenue by : Mr. Milind S. Chavan, DR Date of Hearing : 24/03/2023 : Date of pronouncement 27/04/2023 Sai Prerana

INCOME TAX OFFICER-26(2)(1), MUMBAI vs. SAI PRERANA CO-OP CREDIT SOCIETY LTD., MUMBAI

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

127, 1st floor, G- Ltd., Vs. Block, Kautilya Bhavan, 317, Puran Aasha Bldg, Gr. Fl. Bandra Kurla Complex, NarashiNatha Street, Katha Mumbai-400051. Bazar Masjid Bunder (W), Mumbai-400 009. PAN No. AADTS 5638 M Appellant Respondent Assessee by : Mr. Bharat Kumar, AR Revenue by : Mr. Milind S. Chavan, DR Date of Hearing : 24/03/2023 : Date of pronouncement 27/04/2023 Sai Prerana

ITO-26(2)(1), MUMBAI vs. SAI PRERANA CO-OP CREDIT SOCIETY LTD, MUMBAI

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

127, 1st floor, G- Ltd., Vs. Block, Kautilya Bhavan, 317, Puran Aasha Bldg, Gr. Fl. Bandra Kurla Complex, NarashiNatha Street, Katha Mumbai-400051. Bazar Masjid Bunder (W), Mumbai-400 009. PAN No. AADTS 5638 M Appellant Respondent Assessee by : Mr. Bharat Kumar, AR Revenue by : Mr. Milind S. Chavan, DR Date of Hearing : 24/03/2023 : Date of pronouncement 27/04/2023 Sai Prerana

SAI PRERNA CO-OP. CREDIT SOCIETY LTD,MUMBAI vs. ITO WD 17(3) (2) , MUMBAI

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

127, 1st floor, G- Ltd., Vs. Block, Kautilya Bhavan, 317, Puran Aasha Bldg, Gr. Fl. Bandra Kurla Complex, NarashiNatha Street, Katha Mumbai-400051. Bazar Masjid Bunder (W), Mumbai-400 009. PAN No. AADTS 5638 M Appellant Respondent Assessee by : Mr. Bharat Kumar, AR Revenue by : Mr. Milind S. Chavan, DR Date of Hearing : 24/03/2023 : Date of pronouncement 27/04/2023 Sai Prerana

SAI PRERNA CO-OP. CREDIT SOCIETY LTD,MUMBAI vs. ITO WD 17(3) (2) , MUMBAI

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

127, 1st floor, G- Ltd., Vs. Block, Kautilya Bhavan, 317, Puran Aasha Bldg, Gr. Fl. Bandra Kurla Complex, NarashiNatha Street, Katha Mumbai-400051. Bazar Masjid Bunder (W), Mumbai-400 009. PAN No. AADTS 5638 M Appellant Respondent Assessee by : Mr. Bharat Kumar, AR Revenue by : Mr. Milind S. Chavan, DR Date of Hearing : 24/03/2023 : Date of pronouncement 27/04/2023 Sai Prerana

ITO-26(2)(1) , MUMBAI vs. SAI PRERANA CO-OP CREDIT SOCIETY LTD, MUMBAI

In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are In the result, appeals of the assessee and the Revenue are decided as under:

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Ita Nos. 217, 220 & 221, 218 & 219, 215, 214/Mum/2023 Assessment Years: 2013-14, 2016-17, 2017-18, 2018-19, 2020-21 Sai Prerana Co-Op Credit Ito-17(3)(2), Society Ltd., Room No. 126, 1St Floor, Vs. 317, Puran Aasha Bldg, Gr. Fl. Kautilya Bhavan, C-41 To C- Narashi Natha Street, Katha 43, G Block Bandra Kurla Bazar Masjid Bunder (W), Complex, Bandra (East), Mumbai-400 009. Mumbai-400051. Pan No. Aadts 5638 M Appellant Respondent

127, 1st floor, G- Ltd., Vs. Block, Kautilya Bhavan, 317, Puran Aasha Bldg, Gr. Fl. Bandra Kurla Complex, NarashiNatha Street, Katha Mumbai-400051. Bazar Masjid Bunder (W), Mumbai-400 009. PAN No. AADTS 5638 M Appellant Respondent Assessee by : Mr. Bharat Kumar, AR Revenue by : Mr. Milind S. Chavan, DR Date of Hearing : 24/03/2023 : Date of pronouncement 27/04/2023 Sai Prerana

INCOME TAX OFFICER 8(3)(3), MUMBAI vs. M/S.VIBGYOR TEXOTECH PRIVATE LIMITED, MUMBAI

In the result, the appeal of the assessee is partly allowed, whereas appeal of the Revenue is allowed

Bench: Shri Amarjit Singh () & Shri Om Prakash Kant () Assessment Year: 2009-10 Income Tax Officer-8(3)(3), M/S Vibgyor Texotech Pvt. Ltd., Room No. 616, 6Th Floor, Aayakar 309, Navyug, T.J. Road, Sewree, Bhavan, M.K. Road, Vs. Mumbai-400015. Mumbai-400020. Pan No. Aaccv 0752 D Appellant Respondent Assessment Year: 2009-10 M/S Vibgyor Texotech Pvt. Ltd., The Asst. Commissioner Of 309, Navyug, T.J. Road, Sewree, Income Tax-8(3)(2), Mumbai-400015. Vs. Mumbai. Pan No. Aaccv 0752 D Appellant Respondent

reassessment notice upon him. The said finding of the Hon’ble High Court is reproduced as under: “19. We would reiterate that sub-section (1) to Section 124 states that the Assessing Officer would have jurisdiction over the area in terms of any direction or order issued under sub-section (1) or sub-section (2) to Section

M/S.VIBGYOR TEXOTECH PRIVATE LIMITED,MUMBAI vs. ACIT-8(3)(2), MUMBAI

In the result, the appeal of the assessee is partly allowed, whereas appeal of the Revenue is allowed

Bench: Shri Amarjit Singh () & Shri Om Prakash Kant () Assessment Year: 2009-10 Income Tax Officer-8(3)(3), M/S Vibgyor Texotech Pvt. Ltd., Room No. 616, 6Th Floor, Aayakar 309, Navyug, T.J. Road, Sewree, Bhavan, M.K. Road, Vs. Mumbai-400015. Mumbai-400020. Pan No. Aaccv 0752 D Appellant Respondent Assessment Year: 2009-10 M/S Vibgyor Texotech Pvt. Ltd., The Asst. Commissioner Of 309, Navyug, T.J. Road, Sewree, Income Tax-8(3)(2), Mumbai-400015. Vs. Mumbai. Pan No. Aaccv 0752 D Appellant Respondent

reassessment notice upon him. The said finding of the Hon’ble High Court is reproduced as under: “19. We would reiterate that sub-section (1) to Section 124 states that the Assessing Officer would have jurisdiction over the area in terms of any direction or order issued under sub-section (1) or sub-section (2) to Section

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

reassessment proceedings. Once the competent authority namely, the PCIT– 27, Mumbai had transferred jurisdiction over the assessee to the DCIT, Central Circle 4(1), Mumbai by a valid and subsisting order under section 127(2

HEMENDRA RAMJI VIRA,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

reassessment proceedings. Once the competent authority namely, the PCIT– 27, Mumbai had transferred jurisdiction over the assessee to the DCIT, Central Circle 4(1), Mumbai by a valid and subsisting order under section 127(2

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

reassessment proceedings. Once the competent authority namely, the PCIT– 27, Mumbai had transferred jurisdiction over the assessee to the DCIT, Central Circle 4(1), Mumbai by a valid and subsisting order under section 127(2

HEMENDRA RAMJI VIRA,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

reassessment proceedings. Once the competent authority namely, the PCIT– 27, Mumbai had transferred jurisdiction over the assessee to the DCIT, Central Circle 4(1), Mumbai by a valid and subsisting order under section 127(2

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

reassessment proceedings. Once the competent authority namely, the PCIT– 27, Mumbai had transferred jurisdiction over the assessee to the DCIT, Central Circle 4(1), Mumbai by a valid and subsisting order under section 127(2

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

reassessment proceedings. Once the competent authority namely, the PCIT– 27, Mumbai had transferred jurisdiction over the assessee to the DCIT, Central Circle 4(1), Mumbai by a valid and subsisting order under section 127(2