SURENDRA GARG HUF,MUMBAI vs. ITO - 19(3)(4), MUMBAI

132A, as the case may be, shall\nabate. As per sub-section (2) of Section 153A, if any\nproceeding initiated or any order of assessment or\nreassessment made under sub-section (1) has been annulled in\nappeal or any other legal proceeding, then, notwithstanding\nanything contained in sub-section (1) or section 153, the\nassessment or reassessment

SHRI AMIT MANGILAL JAIN,MUMBAI vs. ACIT, - 33(1), MUMBAI

In the result, both the above appeals are allowed

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

132A, as the case may be, shall abate. As per sub-section (2) of Section 153A, if any proceeding initiated or any order of assessment or reassessment

ABHUBHAI HIRABHAI DESAI,MUMBAI vs. DCIT CIRCLE 19(1), MUMBAI

In the result, the appeal of the assessee is allowed

132A, as the case may be, shall abate.\nPage 11\nITA No. 4684/Mum/2025\nΑ.Υ. 2014-15\nAbhubhai Hirabhai Desai\nAs per sub-section (2) of Section 153A, if any proceeding initiated or any order of assessment\nor reassessment

KASHYAP KANIYALAL MEHTA,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

reassessment, if any, relating to any assessment year falling within the period of six assessment years and for the relevant assessment year or years referred to in this sub-section pending on the date of initiation of the search under section 132 or making of requisition under section 132A

KASHYAP KANIYALAL MEHTA,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

reassessment, if any, relating to any assessment year falling within the period of six assessment years and for the relevant assessment year or years referred to in this sub-section pending on the date of initiation of the search under section 132 or making of requisition under section 132A

KASHYAP KANIYALAL MEHTA,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

reassessment, if any, relating to any assessment year falling within the period of six assessment years and for the relevant assessment year or years referred to in this sub-section pending on the date of initiation of the search under section 132 or making of requisition under section 132A

KASHYAP KANIYALAL MEHTA,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

reassessment, if any, relating to any assessment year falling within the period of six assessment years and for the relevant assessment year or years referred to in this sub-section pending on the date of initiation of the search under section 132 or making of requisition under section 132A

KASHYAP KANIYALAL MEHTA,MUMBAI vs. DCIT, CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

reassessment, if any, relating to any assessment year falling within the period of six assessment years and for the relevant assessment year or years referred to in this sub-section pending on the date of initiation of the search under section 132 or making of requisition under section 132A

KASHYAP KANIYALAL MEHTA,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

reassessment, if any, relating to any assessment year falling within the period of six assessment years and for the relevant assessment year or years referred to in this sub-section pending on the date of initiation of the search under section 132 or making of requisition under section 132A

KASHYAP KANIYALAL MEHTA,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

reassessment, if any, relating to any assessment year falling within the period of six assessment years and for the relevant assessment year or years referred to in this sub-section pending on the date of initiation of the search under section 132 or making of requisition under section 132A

ANNAPURNA BUILDCON INFRA PRIVATE LIMITED,MUMBAI vs. DCIT, CENTRAL CIRCLE 1, THANE, THANE

In the result, the appeal of the assessee for AY

Bench: Shri B.R. Baskaran\Nand\Nshri Anikesh Banerjee\N\Nita No.6827/Mum/2024\Nita No.6828/Mum/2024\Nita No.6829/Mum/2024\Nita No.6830/Mum/2024\Nita No.6831/Mum/2024\Nita No.6832/Mum/2024\Nita No.6833/Mum/2024\Nita No.6834/Mum/2024\N\Na.Y. 2019-20\Na.Y. 2020-21\Na.Y. 2016-17\Na.Y. 2014-15\Na.Y. 2017-18\Na.Y. 2015-16\Na.Y. 2018-19\Na.Y. 2021-22\N\Nannapurna Buildcon Infra Vs Dcit, Central Circle-1, Thane\Nprivate Limited,\Nroom No.10, 6Th Floor, Ashar\Nshop No.6, Ground Floor,\Nit Park, Wagle Industrial\Nrachana Chs Ltd, Opp.\Nestate, Thane(W).\Nmcf Club, Jogurs Park,\Nborivali (West),\Nmumbai\Npan: Aahca7229F\Nappellant\Nrespondent\N\Nfor Assessee : Shri Vijay Mehta\Nfor Revenue: Dr. K.R. Subhash Cit-Dr\Ndate Of Hearing: 12-02-2025\Ndate Of Pronouncement: 06-03-2025\N\Norder\N\Nper Bench :\Nall The Appeals Filed By The Assessee Are Directed Against The\Ncommon Order Dt.25-10-2024 Passed By The Ld. Commissioner Of\Nincome Tax (Appeals)-Pune-11, [‘Ld.Cit(A)] & They Relate To Ays.\N2014-15 To 2021-22. Since Common Issues Are Urged In These Appeals,\Nthey Were Heard Together. Hence, They Are Being Disposed Of By This\Ncommon Order, For The Sake Of Convenience.\N\N2. The Common Issue Contested In All These Years Is Related To The\Naddition Of Estimated Profit On The Alleged On-Money Received By The\Nassessee On Sale Of Flats.\N\N2.

reassessment,\nif any, relating to the six assessment years referred to in the sub-section\npending on the date of initiation of search under section 132 or\nrequisition under section 132A

ANNAPURNA BUILDCON INFRA PRIVATE LIMITED,MUMBAI vs. DCIT, CENTRAL CIRCLE 1, THANE, THANE

In the result, the appeal of the assessee for AY

Bench: Shri B.R. Baskaran\Nand\Nshri Anikesh Banerjee\N\Nita No.6827/Mum/2024\Nita No.6828/Mum/2024\Nita No.6829/Mum/2024\Nita No.6830/Mum/2024\Nita No.6831/Mum/2024\Nita No.6832/Mum/2024\Nita No.6833/Mum/2024\Nita No.6834/Mum/2024\N\Nα.Υ. 2019-20\Nα.Υ. 2020-21\Nα.Υ. 2016-17\Nα.Υ. 2014-15\Nα.Υ. 2017-18\Nα.Υ. 2015-16\Nα.Υ. 2018-19\Nα.Υ. 2021-22\N\Nannapurna Buildcon Infra\Nprivate Limited,\Nshop No.6, Ground Floor,\Nrachana Chs Ltd, Opp.\Nmcf Club, Jogurs Park,\Nborivali (West),\Nmumbai\Npan: Aahca7229F\Nappellant\Nvs\Ndcit, Central Circle-1, Thane\Nroom No.10, 6Th Floor, Ashar\Nit Park, Wagle Industrial\Nestate, Thane(W).\Nrespondent\N\Nfor Assessee : Shri Vijay Mehta\Nfor Revenue: Dr. K.R. Subhash Cit-Dr\Ndate Of Hearing: 12-02-2025\Ndate Of Pronouncement: 06-03-2025\N\Norder\N\Nper Bench :\Nall The Appeals Filed By The Assessee Are Directed Against The\Ncommon Order Dt.25-10-2024 Passed By The Ld. Commissioner Of\Nincome Tax (Appeals)-Pune-11, [‘Ld.Cit(A)] & They Relate To Ays.\N2014-15 To 2021-22. Since Common Issues Are Urged In These Appeals,\Nthey Were Heard Together. Hence, They Are Being Disposed Of By This\Ncommon Order, For The Sake Of Convenience.\N\N2. The Common Issue Contested In All These Years Is Related To The\Naddition Of Estimated Profit On The Alleged On-Money Received By The\Nassessee On Sale Of Flats.\N\N2.

reassessment,\nif any, relating to the six assessment years referred to in the sub-section\npending on the date of initiation of search under section 132 or\nrequisition under section 132A

MR NILESH BHARANI,MUMBAI vs. DCIT CC 4(1), MUMBAI

Bench: Shri Amit Shukla, Jm & Shri Amarjit Singh, Am आयकरअपीलसं./ I.T.A. No. 612/Mum/2020 (निर्धारणवर्ा / Assessment Year: 2011-12)

reassess total income of such other person of such assessment year in the manner provided in section 153A. (3) Nothing contained in this section shall apply in relation to a search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A

ANNAPURNA BUILDCON INFRA PRIVATE LIMITED,THANE vs. DCIT, CENTRAL CIRCLE-1, THANE

In the result, the appeal of the assessee for AY

Bench: Shri B.R. Baskaran\Nand\Nshri Anikesh Banerjee\Nita No.6827/Mum/2024 - A.Y. 2019-20\Nita No.6828/Mum/2024 - A.Y. 2020-21\Nita No.6829/Mum/2024 - A.Y. 2016-17\Nita No.6830/Mum/2024 - A.Y. 2014-15\Nita No.6831/Mum/2024 - A.Y. 2017-18\Nita No.6832/Mum/2024 - A.Y. 2015-16\Nita No.6833/Mum/2024 - A.Y. 2018-19\Nita No.6834/Mum/2024 - A.Y. 2021-22\Nannapurna Buildcon Infra Vs Dcit, Central Circle-1, Thane\Nprivate Limited,\Nroom No.10, 6Th Floor, Ashar\Nshop No.6, Ground Floor,\Nit Park, Wagle Industrial\Nrachana Chs Ltd, Opp.\Nestate, Thane(W).\Nmcf Club, Jogurs Park,\Nborivali (West),\Nmumbai\Nappellant\Nrespondent\Npan: Aahca7229F\Nfor Assessee : Shri Vijay Mehta\Nfor Revenue: Dr. K.R. Subhash Cit-Dr\Ndate Of Hearing: 12-02-2025\Ndate Of Pronouncement: 06-03-2025\Norder\Nper Bench :\Nall The Appeals Filed By The Assessee Are Directed Against The\Ncommon Order Dt.25-10-2024 Passed By The Ld. Commissioner Of\Nincome Tax (Appeals)-Pune-11, [‘Ld.Cit(A)] & They Relate To Ays.\N2014-15 To 2021-22. Since Common Issues Are Urged In These Appeals,\Nthey Were Heard Together. Hence, They Are Being Disposed Of By This\Ncommon Order, For The Sake Of Convenience.\N2. The Common Issue Contested In All These Years Is Related To The\Naddition Of Estimated Profit On The Alleged On-Money Received By The\Nassessee On Sale Of Flats.\N2.

reassessment,\nif any, relating to the six assessment years referred to in the sub-section\npending on the date of initiation of search under section 132 or\nrequisition under section 132A

ANNAPURNA BUILDCON INFRA PRIVATE LIMITED,MUMBAI vs. DCIT, CENTRAL CIRCLE 1, THANE, THANE

In the result, the appeal of the assessee for AY

Bench: Shri B.R. Baskaran\Nand\Nshri Anikesh Banerjee\Nita No.6827/Mum/2024 - A.Y. 2019-20\Nita No.6828/Mum/2024 - A.Y. 2020-21\Nita No.6829/Mum/2024 - A.Y. 2016-17\Nita No.6830/Mum/2024 - A.Y. 2014-15\Nita No.6831/Mum/2024 - A.Y. 2017-18\Nita No.6832/Mum/2024 - A.Y. 2015-16\Nita No.6833/Mum/2024 - A.Y. 2018-19\Nita No.6834/Mum/2024 - A.Y. 2021-22\Nannapurna Buildcon Infra Vs Dcit, Central Circle-1, Thane\Nprivate Limited,\Nroom No.10, 6Th Floor, Ashar\Nshop No.6, Ground Floor,\Nit Park, Wagle Industrial\Nrachana Chs Ltd, Opp.\Nestate, Thane(W).\Nmcf Club, Jogurs Park,\Nborivali (West),\Nmumbai\Nappellant\Nrespondent\Npan: Aahca7229F\Nfor Assessee : Shri Vijay Mehta\Nfor Revenue: Dr. K.R. Subhash Cit-Dr\Ndate Of Hearing: 12-02-2025\Ndate Of Pronouncement: 06-03-2025\Norder\Nper Bench :\Nall The Appeals Filed By The Assessee Are Directed Against The\Ncommon Order Dt.25-10-2024 Passed By The Ld. Commissioner Of\Nincome Tax (Appeals)-Pune-11, [‘Ld.Cit(A)] & They Relate To Ays.\N2014-15 To 2021-22. Since Common Issues Are Urged In These Appeals,\Nthey Were Heard Together. Hence, They Are Being Disposed Of By This\Ncommon Order, For The Sake Of Convenience.\N2. The Common Issue Contested In All These Years Is Related To The\Naddition Of Estimated Profit On The Alleged On-Money Received By The\Nassessee On Sale Of Flats.\N2.

reassessment,\nif any, relating to the six assessment years referred to in the sub-section\npending on the date of initiation of search under section 132 or\nrequisition under section 132A

ANNAPURNA BUILDCON INFRA PRIVATE LIMITED,MUMBAI vs. DCIT, CENTRAL CIRCLE 1, THANE, THANE

In the result, the appeal of the assessee for AY

Bench: Shri B.R. Baskaran\Nand\Nshri Anikesh Banerjee\N\Nita No.6827/Mum/2024 - A.Y. 2019-20\Nita No.6828/Mum/2024 - A.Y. 2020-21\Nita No.6829/Mum/2024 - A.Y. 2016-17\Nita No.6830/Mum/2024 - A.Y. 2014-15\Nita No.6831/Mum/2024 - A.Y. 2017-18\Nita No.6832/Mum/2024 - A.Y. 2015-16\Nita No.6833/Mum/2024 - A.Y. 2018-19\Nita No.6834/Mum/2024 - A.Y. 2021-22\N\Nannapurna Buildcon Infra Vs Dcit, Central Circle-1, Thane\Nprivate Limited,\Nroom No.10, 6Th Floor, Ashar\Nshop No.6, Ground Floor,\Nit Park, Wagle Industrial\Nrachana Chs Ltd, Opp. Estate, Thane(W).\Nmcf Club, Jogurs Park,\Nborivali (West),\Nmumbai\Nappellant\Npan: Aahca7229F\Nrespondent\N\Nfor Assessee : Shri Vijay Mehta\Nfor Revenue: Dr. K.R. Subhash Cit-Dr\Ndate Of Hearing: 12-02-2025\Ndate Of Pronouncement: 06-03-2025\N\Norder\Nper Bench :\Nall The Appeals Filed By The Assessee Are Directed Against The\Ncommon Order Dt.25-10-2024 Passed By The Ld. Commissioner Of\Nincome Tax (Appeals)-Pune-11, [‘Ld.Cit(A)] & They Relate To Ays.\N2014-15 To 2021-22. Since Common Issues Are Urged In These Appeals,\Nthey Were Heard Together. Hence, They Are Being Disposed Of By This\Ncommon Order, For The Sake Of Convenience.\N\N2. The Common Issue Contested In All These Years Is Related To The\Naddition Of Estimated Profit On The Alleged On-Money Received By The\Nassessee On Sale Of Flats.\N\N2.

reassessment,\nif any, relating to the six assessment years referred to in the sub-section\npending on the date of initiation of search under section 132 or\nrequisition under section 132A

ANNAPURNA BUILDCON INFRA PRIVATE LIMITED,MUMBAI vs. DCIT, CENTRAL CIRCLE 1, THANE, THANE

In the result, the appeal of the assessee for AY

Bench: Shri B.R. Baskaran\Nand\Nshri Anikesh Banerjee\Nita No.6827/Mum/2024\Nita No.6828/Mum/2024\Nita No.6829/Mum/2024\Nita No.6830/Mum/2024\Nita No.6831/Mum/2024\Nita No.6832/Mum/2024\Nita No.6833/Mum/2024\Nita No.6834/Mum/2024\Na.Y. 2019-20\Na.Y. 2020-21\Na.Y. 2016-17\Na.Y. 2014-15\Na.Y. 2017-18\Na.Y. 2015-16\Na.Y. 2018-19\Na.Y. 2021-22\Nannapurna Buildcon Infra Vs Dcit, Central Circle-1, Thane\Nprivate Limited,\Nroom No.10, 6Th Floor, Ashar\Nshop No.6, Ground Floor,\Nit Park, Wagle Industrial\Nrachana Chs Ltd, Opp.\Nestate, Thane(W).\Nmcf Club, Jogurs Park,\Nborivali (West),\Nmumbai\Nappellant\Nrespondent\Npan: Aahca7229F\Nfor Assessee : Shri Vijay Mehta\Nfor Revenue: Dr. K.R. Subhash Cit-Dr\Ndate Of Hearing: 12-02-2025\Ndate Of Pronouncement:\N06-03-2025\Norder\Nper Bench :\Nall The Appeals Filed By The Assessee Are Directed Against The\Ncommon Order Dt.25-10-2024 Passed By The Ld. Commissioner Of\Nincome Tax (Appeals)-Pune-11, [‘Ld.Cit(A)] & They Relate To Ays.\N2014-15 To 2021-22. Since Common Issues Are Urged In These Appeals,\Nthey Were Heard Together. Hence, They Are Being Disposed Of By This\Ncommon Order, For The Sake Of Convenience.\N2. The Common Issue Contested In All These Years Is Related To The\Naddition Of Estimated Profit On The Alleged On-Money Received By The\Nassessee On Sale Of Flats.\N2.

reassessment,\nif any, relating to the six assessment years referred to in the sub-section\npending on the date of initiation of search under section 132 or\nrequisition under section 132A

DCIT, MUMBAI vs. AACHMAN VANIJYA PRIVATE LIMITED, KOLKATA

In the result, appeal of the revenue and cross-objection by the assessee are dismissed

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

reassess it. According to the provisions of section 153A, in a case of search under section 132 or requisition under section 132A