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

reassessment for any\nof the assessment years falling within the period of six\n assessment years prior to the date of initiation of the search\nunder Section 132 of the Act or acquisition under Section 132A\nof the Act, would abate. The said assessments would\nnecessarily be required to be completed under Section 153A of\nthe Act. However, commencement

HELIOS MERCANTILE LIMITED ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-6(1), MUMBAI

reassessment\nshall be passed by an Assessing Officer below the\nrank of Joint Commissioner in respect of each\n assessment year referred to in clause (b) of 7[sub-\nsection (1) of] section 153A or the assessment\nyear referred to in clause (b) of sub-section (1)\nof section 153B

HELIOS MERCANTILE LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI

reassessment\nshall be passed by an Assessing Officer below the\nrank of Joint Commissioner in respect of each\n assessment year referred to in clause (b) of 7[sub-\nsection (1) of] section 153A or the assessment\nyear referred to in clause (b) of sub-section (1)\nof section 153B

SVP GLOBAL TEXTILES LTD FORMERLY SVP GLOBAL VENTURES LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI MUMBAI, MUMBAI

reassessment\nshall be passed by an Assessing Officer below the\nrank of Joint Commissioner in respect of each\n assessment year referred to in clause (b) of 7[sub-\nsection (1) of] section 153A or the assessment\nyear referred to in clause (b) of sub-section (1)\nof section 153B

SHRIVALLABH PITTE INDUSTRIES LTD MUMBAI,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1),MUMBAI, MUMBAI

153B, except with the prior approval of\nthe Joint Commissioner:]\n48[Provided that nothing contained in this section\nshall apply where the assessment or reassessment

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

reassessment\nshall be passed by an Assessing Officer below the\nrank of Joint Commissioner in respect of each\n assessment year referred to in clause (b) of 7[sub-\nsection (1) of] section 153A or the assessment\nyear referred to in clause (b) of sub-section (1)\nof section 153B

HELIOS MERCANTILE LIMITED ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI, MUMBAI.

reassessment\nshall be passed by an Assessing Officer below the\nrank of Joint Commissioner in respect of each\n assessment year referred to in clause (b) of 7[sub-\nsection (1) of] section 153A or the assessment\nyear referred to in clause (b) of sub-section (1)\nof section 153B

MR. SATYA PRAKASH SINGH,MUMBAI vs. ITO, WARD-28(3)(1), VASHI

In the result, the ground so taken by the assessee so far as it relates to challenging the order of the AO as passed beyond the period of limitation is hereby allowed

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadav

reassessment, relating to any assessment year, which stands revived under sub-section (2) of section 153A 18[or sub-section (5) of section 158BA], shall be made within a period of one year from the end of the month of such revival or within the period specified in this section or sub-section (1) of section 153B

ITO-28(3)(1), MUMBAI, MUMBAI vs. SATYA PRAKASH SINGH, MUMBAI

In the result, the ground so taken by the assessee so far as it relates to challenging the order of the AO as passed beyond the period of limitation is hereby allowed

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadav

reassessment, relating to any assessment year, which stands revived under sub-section (2) of section 153A 18[or sub-section (5) of section 158BA], shall be made within a period of one year from the end of the month of such revival or within the period specified in this section or sub-section (1) of section 153B

ANNAPURNA BUILDCON INFRA PRIVATE LIMITED,MUMBAI vs. DCIT, CENTRAL CIRCLE 1, THANE, THANE

In the result, the appeal of the assessee for AY

Bench: Shri B.R. Baskaran\Nand\Nshri Anikesh Banerjee\N\Nita No.6827/Mum/2024\Nita No.6828/Mum/2024\Nita No.6829/Mum/2024\Nita No.6830/Mum/2024\Nita No.6831/Mum/2024\Nita No.6832/Mum/2024\Nita No.6833/Mum/2024\Nita No.6834/Mum/2024\N\Na.Y. 2019-20\Na.Y. 2020-21\Na.Y. 2016-17\Na.Y. 2014-15\Na.Y. 2017-18\Na.Y. 2015-16\Na.Y. 2018-19\Na.Y. 2021-22\N\Nannapurna Buildcon Infra Vs Dcit, Central Circle-1, Thane\Nprivate Limited,\Nroom No.10, 6Th Floor, Ashar\Nshop No.6, Ground Floor,\Nit Park, Wagle Industrial\Nrachana Chs Ltd, Opp.\Nestate, Thane(W).\Nmcf Club, Jogurs Park,\Nborivali (West),\Nmumbai\Npan: Aahca7229F\Nappellant\Nrespondent\N\Nfor Assessee : Shri Vijay Mehta\Nfor Revenue: Dr. K.R. Subhash Cit-Dr\Ndate Of Hearing: 12-02-2025\Ndate Of Pronouncement: 06-03-2025\N\Norder\N\Nper Bench :\Nall The Appeals Filed By The Assessee Are Directed Against The\Ncommon Order Dt.25-10-2024 Passed By The Ld. Commissioner Of\Nincome Tax (Appeals)-Pune-11, [‘Ld.Cit(A)] & They Relate To Ays.\N2014-15 To 2021-22. Since Common Issues Are Urged In These Appeals,\Nthey Were Heard Together. Hence, They Are Being Disposed Of By This\Ncommon Order, For The Sake Of Convenience.\N\N2. The Common Issue Contested In All These Years Is Related To The\Naddition Of Estimated Profit On The Alleged On-Money Received By The\Nassessee On Sale Of Flats.\N\N2.

153B and section\n153C, all other provisions of this Act shall apply to the assessment\nmade under this section;\n\n(ii) in an assessment or reassessment

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

In the result, appeals of the assessee are allowed

153B 12 ITA No.6197-6203/Mum/2024 Kashyap Kaniyalal Mehta and section 153C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment

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

In the result, appeals of the assessee are allowed

153B 12 ITA No.6197-6203/Mum/2024 Kashyap Kaniyalal Mehta and section 153C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment

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

In the result, appeals of the assessee are allowed

153B 12 ITA No.6197-6203/Mum/2024 Kashyap Kaniyalal Mehta and section 153C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment

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

In the result, appeals of the assessee are allowed

153B 12 ITA No.6197-6203/Mum/2024 Kashyap Kaniyalal Mehta and section 153C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment

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

In the result, appeals of the assessee are allowed

153B 12 ITA No.6197-6203/Mum/2024 Kashyap Kaniyalal Mehta and section 153C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment

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

In the result, appeals of the assessee are allowed

153B 12 ITA No.6197-6203/Mum/2024 Kashyap Kaniyalal Mehta and section 153C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment

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

In the result, appeals of the assessee are allowed

153B 12 ITA No.6197-6203/Mum/2024 Kashyap Kaniyalal Mehta and section 153C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment

ANNAPURNA BUILDCON INFRA PRIVATE LIMITED,THANE vs. DCIT, CENTRAL CIRCLE-1, THANE

In the result, the appeal of the assessee for AY

Bench: Shri B.R. Baskaran\Nand\Nshri Anikesh Banerjee\Nita No.6827/Mum/2024 - A.Y. 2019-20\Nita No.6828/Mum/2024 - A.Y. 2020-21\Nita No.6829/Mum/2024 - A.Y. 2016-17\Nita No.6830/Mum/2024 - A.Y. 2014-15\Nita No.6831/Mum/2024 - A.Y. 2017-18\Nita No.6832/Mum/2024 - A.Y. 2015-16\Nita No.6833/Mum/2024 - A.Y. 2018-19\Nita No.6834/Mum/2024 - A.Y. 2021-22\Nannapurna Buildcon Infra Vs Dcit, Central Circle-1, Thane\Nprivate Limited,\Nroom No.10, 6Th Floor, Ashar\Nshop No.6, Ground Floor,\Nit Park, Wagle Industrial\Nrachana Chs Ltd, Opp.\Nestate, Thane(W).\Nmcf Club, Jogurs Park,\Nborivali (West),\Nmumbai\Nappellant\Nrespondent\Npan: Aahca7229F\Nfor Assessee : Shri Vijay Mehta\Nfor Revenue: Dr. K.R. Subhash Cit-Dr\Ndate Of Hearing: 12-02-2025\Ndate Of Pronouncement: 06-03-2025\Norder\Nper Bench :\Nall The Appeals Filed By The Assessee Are Directed Against The\Ncommon Order Dt.25-10-2024 Passed By The Ld. Commissioner Of\Nincome Tax (Appeals)-Pune-11, [‘Ld.Cit(A)] & They Relate To Ays.\N2014-15 To 2021-22. Since Common Issues Are Urged In These Appeals,\Nthey Were Heard Together. Hence, They Are Being Disposed Of By This\Ncommon Order, For The Sake Of Convenience.\N2. The Common Issue Contested In All These Years Is Related To The\Naddition Of Estimated Profit On The Alleged On-Money Received By The\Nassessee On Sale Of Flats.\N2.

153B and section\n153C, all other provisions of this Act shall apply to the assessment\nmade under this section;\n(ii) in an assessment or reassessment