GRACEUNITED DEVELOPES PRIVATE LIMITED ,MUMBAI vs. INCOME TAX OFFICER 12(2)(1), MUMBA

In the result, both the appeals by the assessee are allowed

reassessment proceedings within the meaning of Section 147\nof the Act. The reasons recorded for reopening of assessment is identical\nin both the years and for AY 2013-14, it reads as under:-\nTo,\nGOVERNMENT OF INDIA\nMINISTRY OF FINANCE\nINCOME TAX DEPARTMENT\nOFFICE OF THE INCOME TAX OFFICER\nWARD 12(2)(1), MUMBAI/\nGRACEUNITED DEVELOPERS PRIVATE\nLIMITED FLAT

HENRIETTA MARIA PEREIRA,MUMBAI vs. DCIT CIR-17(1), MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं.1914/मुं/2023 (िन.व. 2002-2003) Henrietta Maria Pereira, B/602, Vintage Chs Ltd, Ic Colony, Borivali (West),Mumbai – 400 103 Pan: Akupp5344E ...... अपीलाथ"/Appellant बनाम Vs. Deputy Commissioner Of Income Tax, Circle -17(1), Room No.117/135, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Jitendra Singh "ितवादी "ारा/Respondent By : Shri H.M.Bhatt सुनवाई की ितिथ/ Date Of Hearing : 14/09/2023 घोषणा की ितिथ/ Date Of Pronouncement : 18/09/2023 आदेश/Order Per Vikas Awasthy, Jm:

reassessment order for which case of the assessee was reopened. He referred to the reasons recorded for reopening at page 33 of the paper book. He pointed that a perusal of the reasons for reopening would show that the assessment for assessment year 2002-03 was reopened on two counts: (i) HRA claimed by the assessee is not admissible

SUDHIR NAMDEV KADAM,MUMBAI vs. INCOME TAX OFFICER WARD 42(3)(4), MUMBAI

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Shri Rahul Chaudhary & Shri Bijayananda Prusethsudhir Namdev Kadam, Vs. Ito Ward 42(3)(4) 501/1/A Wing Panchasheel Kautilya Bhavan, Mumbai-400051. Chs, Dr E Moses Road, Worli Naka, Mumbai, Mumbai, Worli S.O 400018. Pan/Gir No: Aqypk0373Q (Appellant) (Respondent) Appellant By Shri Prateek Jain Respondent By Ms. Deepika Arora (Sr Dr) Date Of Hearing 04.03.2026 Date Of Pronouncement 09.03.2026 O R D E R Per Bijyananda Pruseth, Am:

reassessment without complying with the mandatory provisions 1 Sudhir Namdev Kadam of Section 148A, thereby rendering the assessment order passed under section 147 r.w.s. 144 r.w.s. 144B as bad in law. 4. On the facts and circumstances of the Appellant's case and in law, the Ld. CIT(A) has erred in confirming the action

BHOLARAM MALVIYA ,MUMBAI vs. INCOME TAX OFFICER W-16(1)|(1), MUMBAI

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

13A, Deodar Street, Ground Floor Kolkata 700019 3 Rasraj Enclave Maker Pvt. Ltd. 1,00,00,000 U69191WB2004PTC099745 Room No. 3B83, SP Mukherjee (Director – Sh. Ram Mohan Road, Kolkata, WB 700026. Chatterjee 14 A.Y. 2013-14 Bholaram Malviya 4 Ram Mohan Chatterjee 2,73,00,000 DIN-06363881 ITO- Ward-3(2). VSP A-1, Dumurjala HIT Quarter, 43, Jagacha

DCIT 14.1.1, MUMBAI vs. AADI INDUSTRIES LTD, MUMBAI

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawaldcit – 14(1)(1), Vs. M/S.Aadi Industries Ltd 320/7, Siddhivinayak Room No. 432, 4Th Floor Housing Society, Aayakar Bhavan, Hingwals Lane, M.K.Road, Ghatkopar (East), Mumbai -400020. Mumbai – 400075. Pan/Gir No. Aaacj8256G (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By Shri Manoj Kumar Sinha, Sr. Dr Respondent By None सुनवाई क" तार"ख/Date Of Hearing 07.08.2024 घोषणा क" तार"ख/Date Of Pronouncement 12.08.2024 Order Per Pavan Kumar Gadale, Jm: “ The Appeal Is Filed By The Revenue Against The Order Of National Faceless Appeal Centre(Nfac), Delhi / Cit(A) Passed U/Sec143(3) R.W.S263 U/Sec 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

13A of the Paper Book to submit that notice was issued for the reason that Assessing Officer failed to disallow the sales expenses which is erroneous as well as prejudicial to the interest of the Revenue. He submitted that the issues raised in notice issued u/s. 263 of the Act are different than the issue raised in the revision proceedings