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

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

M/S. STEECON INFRASTRUCTURE ,JODHPUR vs. ITO, WARD-1(4), JODHPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2012-13 M/S Steecon Infrastructure Income Tax Officer 1(4) 85, Subhash Nagar, Pal Road, Paota Jodhpur- 242008 Vs. Jodhpur- 342008 Pan No. Acdfs3423Q Appellant Respondent

reassessment order or the notice can be issued on firm name or firm PAN which was already dissolved. He further referred to subsection 4 of section 189 and submitted that said subsection clarifies the position as laid down in subsection 1, where the Assessing Officer is required to commence or conclude the assessment against the persons referred to in subsection

ADDL CIT R G 7(1), MUMBAI vs. NOVARTIS INDIA LTD ( FORMERLY KNOWN AS HINDUSTAN CIBA GIEGY LTD. ), MUMBAI

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

section 143(2) proceeding and was treated as such by the assessee preclude it from urging lack of jurisdiction." (emphasis supplied) (3) There is no interplay of section 127 as held in para 8, in the following words- "8. As far as the section 127 goes, we are of the opinion that having regard to the findings rendered, that question

SHAH CONSTRUCTION COMPANY LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), MUMBAI

Appeal is allowed

Bench: SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

3. ITO Vs Gurinder Kaur (ITAT, Del) 102 ITD 189 4.2 Further, it may be appreciated that while reopening the case for reassessment under section

SURESHKUMAR JETHANAND RAWLANI,MUMBAI vs. INCOME TAX OFFICER, 17(3)(4) , MUMBAI

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidara

3 to Section 147 of the Act was not brought to the notice of the High Court in the (2008) 306 ITR 343 (Raj) (2011) 331 ITR 236 (Bom) (2011) 336 ITR 136 (2018) 99 taxmann.com 312 (SC) (2022) 138 taxmann.com 296 (Bombay) (2013) 355 ITR 172 (Guj.) (2012) 344 ITR 641 (Chattisgarh

SURESHKUMAR JETHANAND RAWLANI,MUMBAI vs. INCOME TAX OFFICER, 17(3)(4), MUMBAI

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidara

3 to Section 147 of the Act was not brought to the notice of the High Court in the (2008) 306 ITR 343 (Raj) (2011) 331 ITR 236 (Bom) (2011) 336 ITR 136 (2018) 99 taxmann.com 312 (SC) (2022) 138 taxmann.com 296 (Bombay) (2013) 355 ITR 172 (Guj.) (2012) 344 ITR 641 (Chattisgarh

DY. COMMISSIONER OF INCOME TAX, MUMBAI, DCIT CIRCLE , AAYKAR BHAVAN, MUMBAI vs. SVC CO-OPERATIVE BANK LIMITED, SVC CO-OPERATIVE BANK LIMITED

189/- to the Assessee's income and held that the Assessee's case\nfell within the purview of Section 147 of the Act and. The AO's order was quashed\nby the Ld. CIT (A) as more than 4 years had elapsed before the reassessment\nproceedings and that the AO had failed to bring on record any new fact

KALA RAMESH PARMAR ,MUMBAI vs. ITO WARD- 23(2)(6), MUMBAI

In the result, the appeal filed by the assessee is allowed

Bench: Shri Pavan Kumar Gadalekala Ramesh Parmar Ito Ward – 23(2)(6), 2/21,Kishorebuilding, Room No.303, बनाम/ Opp Edward Cinema, 3Rd Floor, Vs. 2Nd Floor, 521, Earnest House, Kalbadevi Road, Nariman Point, Mumbai- 400002. Mumbai- 400021. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadpp6229M (""थ" / Respondent) (अपीलाथ" /Appellant)

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under section 147 of the Act. 28.1 The first proviso to section 147 is important. As per this proviso, where an assessment under sub-section (3) of section 143 or section

DINESH SOMATMAL DHOKAR,MUMBAI vs. INCOME TAX OFFICER - 19(1)(1), MUMBAI

In the result, both the appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm

reassessment order the learned Assessing Officer has initiated the penalty proceedings, under Section 271(1)(c) of the Act for furnishing of inaccurate particulars of income leading to concealment of income chargeable to tax. Subsequently, the assessee challenged the assessment order before the learned CIT (A) without any success. Order of learned CIT (A) was challenged before the co-ordinate

DINESH SOMATMAL DHOKAR,MUMBAI vs. INCOME TAX OFFICER - 19(1)(1), MUMBAI

In the result, both the appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm

reassessment order the learned Assessing Officer has initiated the penalty proceedings, under Section 271(1)(c) of the Act for furnishing of inaccurate particulars of income leading to concealment of income chargeable to tax. Subsequently, the assessee challenged the assessment order before the learned CIT (A) without any success. Order of learned CIT (A) was challenged before the co-ordinate

TELEPERFORMANCE GLOBAL SERVICES P. LTD.,MUMBAI vs. PR CIT-5, MUMBAI

In the result, the two appeals filed by the assessee are partly allowed

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadaleita No. 976 & 977/Mum/2021 (A.Y: 2013-14 & 2014-15) Teleperformance Global Vs. The Pr.Cit-5 Services Pvt Ltd., Room No. 515, 5Th Teleperformance Tower, Floor, Aaykar Bhavan, Plot Cst No. 1406 Mk Road, A/28 Mindspace Mumbai – 400020. Goregaon West Mumbai– 400 064. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcv2572L Appellant .. Respondent Appellant By : Shri Madhur Agarwal.Ar Respondent By : Shri H.N Singh.Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 04.01.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Two Appeals Are Filed By The Assessee Against The Separate Orders Of The Pr. Commissioner Of Income Tax(Pr.Cit)-5 Mumbai Passed U/S 263 Of The Act.

189 Taxman 436 (Dcl); CIT v/s. Anil Kumar Sharma (2010) 194 Taxman 504 (Del). 1. It is submitted that the company had submitted the relevant details in relation to the depreciation claimed in the return of income and even the reasons for the increase in depreciation during the year as well as details of the brought forward losses and unabsorbed

JCIT CENT. CIR. - 1(4), MUMBAI vs. GRASIM INDUSTRIES LTD, MUMBAI

In the result, the appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

3) of the Act was completed on 25.03.2010, whereas notice u/s completed on 25.03.2010, whereas notice u/s 153C of the Act is dated 26.11.2014. On the contrary, according to 153C of the Act is dated 26.11.2014. On the contrary, according to 153C of the Act is dated 26.11.2014. On the contrary, according to the Revenue this is is case

GRASIM INDUSTRIES LTD,MUMBAI vs. DCIT CENT. CIR. - 1(4), MUMBAI

In the result, the appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

3) of the Act was completed on 25.03.2010, whereas notice u/s completed on 25.03.2010, whereas notice u/s 153C of the Act is dated 26.11.2014. On the contrary, according to 153C of the Act is dated 26.11.2014. On the contrary, according to 153C of the Act is dated 26.11.2014. On the contrary, according to the Revenue this is is case

GRASIM INDUSTRIES LTD,MUMBAI vs. DCIT CENT. CIR. - 1(4), MUMBAI

In the result, the appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

3) of the Act was completed on 25.03.2010, whereas notice u/s completed on 25.03.2010, whereas notice u/s 153C of the Act is dated 26.11.2014. On the contrary, according to 153C of the Act is dated 26.11.2014. On the contrary, according to 153C of the Act is dated 26.11.2014. On the contrary, according to the Revenue this is is case

AAMYA RESOURCES LLP,ANDHERI EAST vs. ITO, WARD 24(1)(1) MUMBAI, MUMBAI

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

Bench: Hon’Ble Shri Sandeep Gosain & Shri Om Prakash Kantvs. Ito, Ward 24(1)(1) Aamya Resources Llp Piramal Chamber, 1, Wilson House, Old Mumbai – 400012. Nagardas Road, Andheri (E), Mumbai – 400069. Pan/Gir No. Abcfa4651A (Applicant) (Respondent) Assessee By Shri Satish Aggarwal (Virtually Appear) Revenue By Shri Surendra Mohan, Sr. Dr Date Of Hearing 21.08.2025 Date Of Pronouncement 24.09.2025 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 11.10.2019 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre / Cit(A), Mumbai For The Assessment Year 2015- 16. 2. Although, Assessee Had Raised Number Of Grounds In The Present Appeal But At The Outset Ld. Ar Pressed Ground No.4 Which Is Legal In Question & It Goes To The Roots Of The Case. Therefore, We Have Decided To Adjudicate This Ground Firstly, Ground No. 4, Which Is Reproduced Herein Below:

reassessment notice. Section 151 of the new regime does not prescribe a time limit within which a specified authority has to grant sanction. Rather, it links up the time limits with the jurisdiction of the authority to grant sanction. Section 151(ii) of the new regime prescribes a higher level of authority if more than three years have elapsed from

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 65B obtained at the time of taking the document, without which, the secondary evidence pertaining to that electronic record, is inadmissible. (Page 38 to 52 of Paper Book – II; Relevant para 12-17 on page 43-45) The Hon’ble Madras High Court in the case of Saravana Selvarathnam Retails

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 65B obtained at the time of taking the document, without which, the secondary evidence pertaining to that electronic record, is inadmissible. (Page 38 to 52 of Paper Book – II; Relevant para 12-17 on page 43-45) The Hon’ble Madras High Court in the case of Saravana Selvarathnam Retails