ITO 17 (2)(4), MUMBAI vs. NEUMEC BUILDERS & DEVELOPERS, MUMBAI

In the result, the appeal by the Revenue is dismissed

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

reassessment proceedings, a reference under section 142A(1) and section 142A(7) read with section 131(1)(d) was made

DCIT(LTU) - 1, MUMBAI vs. ACC LTD., MUMBAI

In the result, appeal filed by assessee is partly allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

1. Assessee company filed return of income on 30.09.2009 declaring total income of Rs. 8,28,90,29,435/- under normal provisions of the Income Tax Act, 1961 and book profit of Rs.17,47,50,13,208/- u/s.115JB. The assessee filed revised return of income on 14.10.2010 declaring total income of Rs.5,64,55,61,652/- under normal provisions

ACC LTD.,MUMBAI vs. DCIT(LTU) - 1, MUMBAI

In the result, appeal filed by assessee is partly allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

1. Assessee company filed return of income on 30.09.2009 declaring total income of Rs. 8,28,90,29,435/- under normal provisions of the Income Tax Act, 1961 and book profit of Rs.17,47,50,13,208/- u/s.115JB. The assessee filed revised return of income on 14.10.2010 declaring total income of Rs.5,64,55,61,652/- under normal provisions

ACC LTD.,MUMBAI vs. DCIT(LTU) - 1, MUMBAI

In the result, appeal filed by assessee is partly allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

1. Assessee company filed return of income on 30.09.2009 declaring total income of Rs. 8,28,90,29,435/- under normal provisions of the Income Tax Act, 1961 and book profit of Rs.17,47,50,13,208/- u/s.115JB. The assessee filed revised return of income on 14.10.2010 declaring total income of Rs.5,64,55,61,652/- under normal provisions

PANKAJ DHANDHARIA,MUMBAI vs. ACIT-22(1), MUMBAI

Appeal is dismissed

reassessment order passed under\nsection 147 read with section 144B of The Income Tax Act, 1961\n(The Act) on 6/11/2023 by the National Faceless Assessment\nCentre (the learned AO) dated 6/11/2023, was dismissed.\n2. The assessee is aggrieved with the same and is in appeal before\nus raising following grounds.\n1.\nOn the facts and circumstances of the case

ACADEMY FOR GLOBAL EDUCATION SERVICES PRIVATE LIMITED,MUMBAI vs. ITO, MUMBAI

In the result, the appeal filed by the Assessee stands allowed

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2011-12

Section 142A of the Act as it stood for the year under consideration reads as under: "142. (1) For the purposes of making an assessment or reassessment