SANJIB SUDHIR PRADHAN,MUMBAI vs. INCOME TAX OFFICER, 15(1)(1), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

reassessment proceedings, the same is shown as Rs. 12,34,980. Further, the Revenue has pointed out various discrepancies in the aforesaid invoices as noted in the orders passed by the lower authorities. It is evident from the record that in order to examine the genuineness of the claim of the assessee, notice under section 133(6

SANJIB SUDHIR PRADHAN,MUMBAI vs. ITO, 15(1)(1), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

reassessment proceedings, the same is shown as Rs. 12,34,980. Further, the Revenue has pointed out various discrepancies in the aforesaid invoices as noted in the orders passed by the lower authorities. It is evident from the record that in order to examine the genuineness of the claim of the assessee, notice under section 133(6

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

In the result, the appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

reassessment proceeding are no more valid and any order passed with reference to notice under section 148 of the any order passed with reference to notice under section 148 of the any order passed with reference to notice under section 148 of the Act would be bad in law. be bad in law. 5.4 The Assessing Officer accordingly The Assessing

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

In the result, the appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

reassessment proceeding are no more valid and any order passed with reference to notice under section 148 of the any order passed with reference to notice under section 148 of the any order passed with reference to notice under section 148 of the Act would be bad in law. be bad in law. 5.4 The Assessing Officer accordingly The Assessing

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

In the result, the appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

reassessment proceeding are no more valid and any order passed with reference to notice under section 148 of the any order passed with reference to notice under section 148 of the any order passed with reference to notice under section 148 of the Act would be bad in law. be bad in law. 5.4 The Assessing Officer accordingly The Assessing

ASSTT COMMISSIONER OF INCOME TAX, CIRCLE-23(1), MUMBAI vs. M/S ANMOL JEWELLERS, MUMBAI

In the result, the present appeal by the Revenue is dismissed

6. Thereafter, the case of the Assessee was again reopened and notice under Section 148 of the Act was issued on 26.03.2018. Vide order, dated 24.12.2018, reassessment was framed on the Assessee at total income of INR 2,62,07,306/-. 7. Subsequently, the case of the Assessee was again reopened and notice under Section 148 of the Act, dated

INCOME TAX OFFICER, PIRAMAL CHAMBERS MUMBAI vs. BHARAT HIRALAL SHAH, MUMBAI

In the result, the appeal of the Revenue is allowed for eal of the Revenue is allowed for statistical purposes

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2010-11 Ito, Bharat Hiralal Shah, 501 5Th Floor, Income Tax Office 220, 4Th Floor Badrikashram 1St Piramal Chambers Lalbaug, Vs. Khetwadi Lane, Mumbai-400012. Mumbai-400004. Pan No. Aaeps 5511 N Appellant Respondent

section 145(3) of the Act, the Assessing Officer acquired the mandate even to add the whole Assessing Officer acquired the mandate even to add the whole Assessing Officer acquired the mandate even to add the whole amount of purchases found as bogus to the total income of the amount of purchases found as bogus to the total income

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 133(6) was attempted in respect of the donee Trust; however, the 133(6) was attempted

INCOME TAX OFFICER-12(3)(1), MUMBAI, MUMBAI vs. MANJU DIAMONDS PVT. LTD., MUMBAI

In the result, the appeal of the Revenue is allowed for statistical purposes whereas the application under Rule 27 of statistical purposes whereas the application under Rule 27

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2017-18 Ito-12(3)(1), Manju Diamonds Pvt. Ltd., R.No. 145, 1St Floor, Aayakar 57/59, 1St Floor, Nagdevi Street, Vs. Bhavan, M.K. Road, Maszid Bunder, Mumbai-400020. Mumbai-400 003. Pan No. Aaecm 6609 G Appellant Respondent

Section 133(6) of the Act to verify the lenders went unanswered, thereby reinforcing the to verify the lenders went unanswered, thereby reinfo to verify the lenders went unanswered, thereby reinfo inference that the loan transactions were not genuine. It is further inference that the loan transactions were not genuine. It is further inference that the loan transactions were

SHANNO MOHAMMED YUSUF WARSI ,MUMBAI vs. INCOME TAX OFFICER-25(1)(3), MUMBAI

In the result, the appeal

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2013-14

133(6) of the Act, to Esaar India Ltd., calling for information regarding the assessee, the same India Ltd., calling for information regarding the assessee, the same India Ltd., calling for information regarding the assessee, the same was returned back by the postal authoriti was returned back by the postal authorities with the remark es with the remark "receiver refused

BHUVNESHWARI VYAPAAR PRIVATE LTD ,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX P-CIT,MUMBAI-1, MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Bhuvneshwari Vyapaar Private Limited Pcit,Mumbai-1 710/A Wing Dattani Plaza Room No. 330, 3 R D Floor, Aayakar Vs. Commercial Premises, Safed Pool, Bhavan, M.K.Road, Mumbai-400 020 Andheri Kurla Road, Andheri East, Mumbai- 400 072 (Appellant) (Respondent) Pan No. Aadcb4386N

section 133 (6) during the course of assessment proceedings on several occasions. He further referred to the copies of the balance sheet of all the subscribers of said capital's which were also submitted earlier at the time of reassessment

DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI vs. JASMINE COMPUTECH PRIVATE LIMITED , 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 allowed for stati...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2012-13 M/S Jasmine Computech Pvt. Ltd., Dcit Circle 4(3)(1), Sh-1, Building 2A Wing, Pooja Nagar, Mumbai-401107. Vs. Cross Cabin Road, Bhayandar East, Thane, Mira Road S.O., Chimane, Thane-401107. Pan No. Aaccj 3211 F Appellant Respondent Assessment Year: 2012-13 Dcit M/S Jasmine Computech Pvt. Ltd., 649, Aayakar Bhavan M.K. A 13 4Th Floor, Silver Oak, Bhatt Lane Vs. Road, Poisar Borivali West, Mumbai-400020. Mumbai-400092. Pan No. Aaccj 3211 F Appellant Respondent

133(6) of the Act, which were duly served upon and complied with by the relevant Act, which were duly served upon and complied with by the relevant Act, which were duly served upon and complied with by the relevant parties. It is further submitted that, in view of the consistency in parties. It is further submitted that, in view

M/S JASMINE COMPUTECH PRIVATE LIMITED,MUMBAI vs. DCIT-CIRCLE 4(3)(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 allowed for stati...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2012-13 M/S Jasmine Computech Pvt. Ltd., Dcit Circle 4(3)(1), Sh-1, Building 2A Wing, Pooja Nagar, Mumbai-401107. Vs. Cross Cabin Road, Bhayandar East, Thane, Mira Road S.O., Chimane, Thane-401107. Pan No. Aaccj 3211 F Appellant Respondent Assessment Year: 2012-13 Dcit M/S Jasmine Computech Pvt. Ltd., 649, Aayakar Bhavan M.K. A 13 4Th Floor, Silver Oak, Bhatt Lane Vs. Road, Poisar Borivali West, Mumbai-400020. Mumbai-400092. Pan No. Aaccj 3211 F Appellant Respondent

133(6) of the Act, which were duly served upon and complied with by the relevant Act, which were duly served upon and complied with by the relevant Act, which were duly served upon and complied with by the relevant parties. It is further submitted that, in view of the consistency in parties. It is further submitted that, in view

RITESH AGGARWAL,MUMBAI vs. ITO - 16(3)(3), MUMBAI

In the result the appeal of the assessee is partly allowed for In the result the appeal of the assessee is partly allowed for In the result the appeal of the assessee is partly allowed for statisti...

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2016-17 Mr. Ritesh Aggarwal, Ito-16(3)(3), D 704, Imperial Heights Best Colony Aayakar Bhavan, Maharshi Road, Goregaon West, Opp. Vs. Karve Road, New Marine Lines, Goregaon Fire Bridge, Mumbai-400020. Mumbai-400104. Pan No. Aadpa 6828 R Appellant Respondent

6. The ground No. ground No. 3(three) of the appeal relates to addition of 88,776/-made by the Assessing Officer in relation to made by the Assessing Officer in relation to made by the Assessing Officer in relation to cash payment for purchase of flat in purchase of flat in ‘Green Acres’ real estate project at Panaji, real

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

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

133(6) of the Act appeared before the AO and confirmed that of the Act appeared before the AO and confirmed that of the Act appeared before the AO and confirmed that they have given interest bearing loans to the assessee on ave given interest bearing loans to the assessee on ave given interest bearing loans to the assessee

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

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

133(6) of the Act appeared before the AO and confirmed that of the Act appeared before the AO and confirmed that of the Act appeared before the AO and confirmed that they have given interest bearing loans to the assessee on ave given interest bearing loans to the assessee on ave given interest bearing loans to the assessee

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

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

133(6) of the Act appeared before the AO and confirmed that of the Act appeared before the AO and confirmed that of the Act appeared before the AO and confirmed that they have given interest bearing loans to the assessee on ave given interest bearing loans to the assessee on ave given interest bearing loans to the assessee

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

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

133(6) of the Act appeared before the AO and confirmed that of the Act appeared before the AO and confirmed that of the Act appeared before the AO and confirmed that they have given interest bearing loans to the assessee on ave given interest bearing loans to the assessee on ave given interest bearing loans to the assessee