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

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

Bench: SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

Section 37(1) of the Act.We have perused the aforesaid decision of the Tribunal in that case it was stated, during the assessment proceeding, the assessing officer noted that as per material available on record, the Director General of Central Excise Intelligence, Chennai Zone (DGCEI) had carried out investigation in respect of certain auto dealers and intermediaries. In course

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

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

Bench: SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

Section 37(1) of the Act.We have perused the aforesaid decision of the Tribunal in that case it was stated, during the assessment proceeding, the assessing officer noted that as per material available on record, the Director General of Central Excise Intelligence, Chennai Zone (DGCEI) had carried out investigation in respect of certain auto dealers and intermediaries. In course

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

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

Section 37(1) of the Act.We have perused the aforesaid decision of the Tribunal in that case it was stated, during the assessment proceeding, the assessing officer noted that as per material available on record, the Director General of Central Excise Intelligence, Chennai Zone (DGCEI) had carried out investigation in respect of certain auto dealers and intermediaries. In course

JAIPRAKASH L. SINGH,MUMBAI vs. ACIT 31(2)(1), MUMBAI

In the result, the appeal filed by the assessee stands\nallowed

section 163\nand the assessment, reassessment or recomputation to be made in\npursuance of the notice is to be made

SANJAY NATWARLAL DESAI ,MUMBAI vs. ITO -33(1)(1), MUMBAI

In the result, the appeal by the assessee is allowed

section 163 and the\nassessment, reassessment or recomputation to be made in pursuance of the\nnotice is to be made

LALIT SURAJPRAKASH GARG,MUMBAI vs. DCIT, CENTRAL CIRCLE-6(2), MUMBAI

In the result, the appeals in ITA 6125/Mum/2024 (A

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made

LALIT SURAJPRAKASH GARG,MUMBAI vs. DCIT, CENTRAL CIRCLE-6(2), MUMBAI

In the result, the appeals in ITA 6125/Mum/2024 (A

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made

LALIT SURAJPRAKASH GARG,MUMBAI vs. DCIT, CENTRAL CIRCLE-6(2), MUMBAI

In the result, the appeals in ITA 6125/Mum/2024 (A

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made

LALIT SURAJPRAKASH GARG, MUMBAI vs. DCIT, CENTRAL CIRCLE-6(2), MUMBAI

In the result, the appeals in ITA 6125/Mum/2024 (A

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made

LALIT SURAJPRAKASH GARG,MUMBAI vs. DCIT, CENTRAL CIRCLE-6(2), MUMBAI

In the result, the appeals in ITA 6125/Mum/2024 (A

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made

KAMALJIT KAUR CHADHA,ANDHERI WEST vs. INCOME TAX OFFICERS, DELHI

In the result, grounds taken by the assessee is allowed

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyalkamaljit Kaur Chadha, 701/702, Skylark B Wing 4Th Cross Lane, Opp. Green 501, Krystal, 206, Waterfield Road, Bandra (West), Mumbai-400 050 Pan: Aacpm8648J ..... Appellant Vs. Dcit Circle 4(1) (1) R. No. 640, 6Th Floor, Aayakar Bhavan, M. K. Road, Mumbai- 400 020 ..... Respondent

section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made

INCOME TAX OFFICER, INCOME TAX vs. SUMITRA RAJESHBHAI JAIN, MUMBAI

In the result, the Cross Objection by the assessee is allowed, while the Revenue’s appeal is dismissed

Bench: Narendra Kumar Billaiya & Shri Sandeep Singh Karhail

section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made

NILANJANA ARVINDER SINGH,MUMBAI vs. DCIT, MUMBAI

In the result, the appeal by the assessee for the assessment year 2014-

Bench: Shri Amarjit Singhshri Sandeep Singh Karhail

section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(3), MUMBAI, MUMBAI vs. KALPATARU PROJECTS INERNATIONAL LIMITED, GUJARAT

In the result, the appeal of the assessee bearing ITA No

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

Sections 159, 160, 161, 162, 163 etc. (including S. 170) provides mechanism for assessment of income of the predecessor in the name of successor in a representative capacity. These provisions are different from the provisions of clubbing inasmuch as it merely provides for i) giving an opportunity of hearing to the successor and ii) recovery of tax liability from

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(3), MUMBAI, MUMBAI vs. KALPATARU PROJECTS INTERNATIONAL LIMITED, GUJARAT

In the result, the appeal of the assessee bearing ITA No

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

Sections 159, 160, 161, 162, 163 etc. (including S. 170) provides mechanism for assessment of income of the predecessor in the name of successor in a representative capacity. These provisions are different from the provisions of clubbing inasmuch as it merely provides for i) giving an opportunity of hearing to the successor and ii) recovery of tax liability from

KALPATARU PROJECTS INTERNATIONAL LTD,GUJARAT vs. DCIT, CC-3(3), MUMBAI

In the result, the appeal of the assessee bearing ITA No

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

Sections 159, 160, 161, 162, 163 etc. (including S. 170) provides mechanism for assessment of income of the predecessor in the name of successor in a representative capacity. These provisions are different from the provisions of clubbing inasmuch as it merely provides for i) giving an opportunity of hearing to the successor and ii) recovery of tax liability from

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(3), MUMBAI, MUMBAI vs. KALPATARU PROJECTS INTERNATIONAL LIMITED, GUJARAT

In the result, the appeal of the assessee bearing ITA No

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

Sections 159, 160, 161, 162, 163 etc. (including S. 170) provides mechanism for assessment of income of the predecessor in the name of successor in a representative capacity. These provisions are different from the provisions of clubbing inasmuch as it merely provides for i) giving an opportunity of hearing to the successor and ii) recovery of tax liability from

KALPATARU PROJECTS INTERNATIONAL LTD,MUMBAI vs. DCIT, CC-3(3), MUMBAI

In the result, the appeal of the assessee bearing ITA No

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

Sections 159, 160, 161, 162, 163 etc. (including S. 170) provides mechanism for assessment of income of the predecessor in the name of successor in a representative capacity. These provisions are different from the provisions of clubbing inasmuch as it merely provides for i) giving an opportunity of hearing to the successor and ii) recovery of tax liability from