DCIT-1(2)1, MUMBAI, MUMBAI vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LTD, MUMBAI

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

section 139; (b) Assess or reassess the total income of six assessment (b) Assess or reassess the total income of six assessment

DCIT-1(2)1, MUMBAI., MUMBAI vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LTD, MUMBAI

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

section 139; (b) Assess or reassess the total income of six assessment (b) Assess or reassess the total income of six assessment

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

139, Section 147, Section 148, Section 149, Section 151 and Section 153, to provide that, in a situation which may fall under Section 153C insofar as assessment of income of any other person is concerned, the Assessing Officer shall proceed against such other person and issue notice and assess or reassess

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)

section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

139 or in\nresponse to a notice issued under sub-section (1)\nof section 142 or section 148 or to disclose fully and truly\nall material facts necessary for his assessment, for that\n assessment year”\n12. As per First Proviso to Section 147 of the Act, no action under\nITA No. 2616-2623 /Mum /2024

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

139 or in\nresponse to a notice issued under sub-section (1)\nof section 142 or section 148 or to disclose fully and truly\nall material facts necessary for his assessment, for that\n assessment year”\n12. As per First Proviso to Section 147 of the Act, no action under\nITA No. 2616-2623 /Mum /2024

THE NEW INDIA ASSURANCE CO. LTD ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -3(2)(2), MUMBAI

139 or in\nresponse to a notice issued under sub-section (1)\nof section 142 or section 148 or to disclose fully and truly\nall material facts necessary for his assessment, for that\n assessment year”\n\n12. As per First Proviso to Section 147 of the Act, no action under\n\nITA No. 2616-2623 /Mum /2024

THE NEW INDIA ASSURANCE CO. LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX , INCOME TAX OFFICER, NFAC, MUMBAI

Accordingly, in terms of the aforesaid, Ground No. 3 to\n7 raised by the Assessee pertaining to merits of such\nadditions/disallowances are dismissed as having been rendered\ninfructuous

Bench: "CLEAN_TEXT": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"I\" BENCH, MUMBAI\n\nSHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER\nSHRI RAHUL CHAUDHARY (Judicial Member)

139 or in\nresponse to a notice issued under sub-section (1)\nof section 142 or section 148 or to disclose fully and truly\nall material facts necessary for his assessment, for that\n assessment year”\n\n12.\nAs per First Proviso to Section 147 of the Act, no action under\n\nITA No. 2616-2623 /Mum /2024

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

139(4) declaring total income of Rs. 19,370/-. The return was processed under section 143(1) and thereafter a regular assessment was completed under section 143(3) on 22.10.2019 by Central Circle- 2(2), Mumbai, determining income at Rs. 19,370/-.\n3. Subsequently, reassessment

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

Accordingly, in terms of the aforesaid, Ground No. 3 to\n7 raised by the Assessee pertaining to merits of such\nadditions/disallowances are dismissed as having been rendered\ninfructuous

139 or in\nresponse to a notice issued under sub-section (1)\nof section 142 or section 148 or to disclose fully and truly\nall material facts necessary for his assessment, for that\n assessment year”\n\n12. As per First Proviso to Section 147 of the Act, no action under\n\nITA No. 2616-2623 /Mum /2024

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

In the result, the appeal of the assessee is allowed

139, Section 147, Section 148, Section\n149, Section 151 and Section 153, to provide that, in a situation which may fall under Section\n153C insofar as assessment of income of any other person is concerned, the Assessing Officer\nshall proceed against such other person and issue notice and assess or reassess

JAYANTILAL RAJMAL SETH,MUMBAI vs. DCIT-CC-4(3), MUMBAI, MUMBAI

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2018-19 Jayantilal Rajmal Seth, Dcit-Cc-4(3), A-3, Saibaba Shopping Centre, Bkc, Mumbai-400051. Mumbai Central, Vs. Mumbai-400008. Pan No. Agepj 0499 E Appellant Respondent

section 139(5) of the Act. The reassessment was thereafter completed on 25.02.2022, wherein The reassessment was thereafter completed on 25.02.2022, wherein

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

In the result, appeals of the assessee are allowed

section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous

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

In the result, appeals of the assessee are allowed

section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous

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

In the result, appeals of the assessee are allowed

section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous

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

In the result, appeals of the assessee are allowed

section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous

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

In the result, appeals of the assessee are allowed

section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous

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

In the result, appeals of the assessee are allowed

section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous