ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

Section 153A 153A 153A contemplates contemplates contemplates is is is that, that, that, notwithstanding notwithstanding notwithstanding the the the regular regular regular provisions provisions provisions for for for assessment/ reassessment

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 1(4), MUMBAI

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

Section 153A 153A 153A contemplates contemplates contemplates is is is that, that, that, notwithstanding notwithstanding notwithstanding the the the regular regular regular provisions provisions provisions for for for assessment/ reassessment

RAMEE HOTELS PRIVATE LIMITED ,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6 2 MUMBAI, MUMBAI

In the result, the appeals of the assessee are allowed

Bench: Shri Om Prakash Kant & Ms. Kavitha Rajagopal

153A, it is only the assessment / reassessment proceedings that are pending on the date of reassessment proceedings that are pending on the date of reassessment proceedings that are pending on the date of conducting search under Section

RAMEE HOTELS PRIVATE LIMITED ,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6 2 MUMBAI , MUMBAI

In the result, the appeals of the assessee are allowed

Bench: Shri Om Prakash Kant & Ms. Kavitha Rajagopal

153A, it is only the assessment / reassessment proceedings that are pending on the date of reassessment proceedings that are pending on the date of reassessment proceedings that are pending on the date of conducting search under Section

RAMEE HOTELS PRIVATE LIMITED ,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 6 2 MUMBAI, MUMBAI

In the result, the appeals of the assessee are allowed

Bench: Shri Om Prakash Kant & Ms. Kavitha Rajagopal

153A, it is only the assessment / reassessment proceedings that are pending on the date of reassessment proceedings that are pending on the date of reassessment proceedings that are pending on the date of conducting search under Section

RAMEE HOTELS PRIVATE LIMITED ,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , MUMBAI

In the result, the appeals of the assessee are allowed

Bench: Shri Om Prakash Kant & Ms. Kavitha Rajagopal

153A, it is only the assessment / reassessment proceedings that are pending on the date of reassessment proceedings that are pending on the date of reassessment proceedings that are pending on the date of conducting search under Section

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

153A", "Section 153C", "Section 148", "Section 132", "Section 132A", "Section 131" ], "issues": "1. Whether the reassessment proceedings initiated under Section

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

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment year and for which a prior notice under Section 148 would be required to be issued. Section 147 does not contemplate an eventuality which Section 153A

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

reassessment under Section 147 of the\nAct can be initiated in cases of material seized or information\nemanating from a search conducted under Section 132 of the\nAct or any assets or documents requisitioned under Section\n132A of the Act, where the conditions for initiating the\nassessment under Sections 153A

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

In the result, the appeal of the assessee is allowed

reassessment proceedings\nunder Sections 147/148 of the Act, subject to fulfillment of the conditions mentioned in sections\n147/148, as in such a situation, the Revenue cannot be left with no remedy. Therefore, even in\ncase of block assessment under section 153A

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)

reassessing the total income for six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted or requisition is made and for the relevant assessment year or years as referred to in sub-section (1) of section 153A

DODHIA SYNTHETICS LIMITED,BHIWANDI vs. DCIT-CC-3, THANE, THANE

reassessment\nproceeding was initiated. The loan was repaid on\n03.03.2026, copy of bank statement is placed on\nrecord at page no.80 of paper book. Such\nrepayment is not doubted by the revenue\nauthorities.\n7. I find that Hon'ble Gujarat High Court in case of\nCIT vs. Ayachi Chandrashekhar Narsangji (2024)\n41 taxmann.com 250 (Guj) held that where\ndepartment

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

In the result, appeals of the assessee are allowed

reassessment orders passed by the Assessing Officer under section 143(3) read with section 147 for the AY 2011-12 and u/s 153A

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

In the result, appeals of the assessee are allowed

reassessment orders passed by the Assessing Officer under section 143(3) read with section 147 for the AY 2011-12 and u/s 153A

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

In the result, appeals of the assessee are allowed

reassessment orders passed by the Assessing Officer under section 143(3) read with section 147 for the AY 2011-12 and u/s 153A

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

In the result, appeals of the assessee are allowed

reassessment orders passed by the Assessing Officer under section 143(3) read with section 147 for the AY 2011-12 and u/s 153A

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

In the result, appeals of the assessee are allowed

reassessment orders passed by the Assessing Officer under section 143(3) read with section 147 for the AY 2011-12 and u/s 153A

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

In the result, appeals of the assessee are allowed

reassessment orders passed by the Assessing Officer under section 143(3) read with section 147 for the AY 2011-12 and u/s 153A

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

In the result, appeals of the assessee are allowed

reassessment orders passed by the Assessing Officer under section 143(3) read with section 147 for the AY 2011-12 and u/s 153A