TIRUPATI REDDY MUKKU,MUMBAI vs. DY COMMISSIONER OF INCOME TAX-27(3), MUMBAI

reassessment proceedings under Section 143(3) read with Section 147 of the Act vide order dated 25/10/2016 at total income of INR 1,56,92,247/- after making disallowance of INR 40,04,487/- under Section 40(a)(ia) of the Act. The appeal preferred against the Assessment Order dated 4. 25/10/2016 before CIT(A) was dismissed vide order dated

THE PANCHRATNA CO OPERATIVE HOUSING SOCIETY LTD ,MUMBAI vs. INCOME TAX OFFICER -19(3)(1), MUMBAI

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

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

194I. Thus, it appears the income received from these companies does not fall within the ambit of principle of mutuality which needs further examination. Also in the absence of exact details, it could not be ascertained whether this income has been credited in the income and Expenditure Account or not. Moreover, the service tax of Rs. 15,13,260/- credited

SANDEEP CHAMPAKLAL SHAH,MUMBAI vs. ITO WARD 31(1)(1), MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical purpose

Bench: SHRI. OM PRAKASH KANT (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

reassessment proceedings conducted u/s 147 of the Act were bad in law and void ab initio. 3. The Ld. CIT(A) has erred in law and in facts in passing order u/s 250 of the Act and confirming the addition made by Ld. A.O. without granting effective opportunity of hearing to the assessee. 4. The Ld. CIT(A) has erred

ADIT (IT)-3(1), MUMBAI vs. M/S. GLOBAL CRICKET CORPORATION PTE. LTD., MUMBAI

Appeal of the Revenue is dismissed, and cross-objection by the Assessee are disposed off as infructuous

Section 2(ff) of ICA defines „communication to the public‟ to, inter alia, mean making any work available for being seen or heard or otherwise enjoyed by the public by any means of display or diffusion. Term „Broadcast‟ is defined in Section 2(dd) to mean communication to public by means of wireless diffusion or by wire and includes

M/S. GLOBAL CRICKET CORPORATION PTE. LTD.,MUMBAI vs. ADIT (INT. TAXATION) - 3(1), MUMBAI

Appeal of the Revenue is dismissed, and cross-objection by the Assessee are disposed off as infructuous

Section 2(ff) of ICA defines „communication to the public‟ to, inter alia, mean making any work available for being seen or heard or otherwise enjoyed by the public by any means of display or diffusion. Term „Broadcast‟ is defined in Section 2(dd) to mean communication to public by means of wireless diffusion or by wire and includes

M/S. GLOBAL CRICKET CORPORATION PTE. LTD.,MUMBAI vs. DDIT IT-3(1), MUMBAI

Appeal of the Revenue is dismissed, and cross-objection by the Assessee are disposed off as infructuous

Section 2(ff) of ICA defines „communication to the public‟ to, inter alia, mean making any work available for being seen or heard or otherwise enjoyed by the public by any means of display or diffusion. Term „Broadcast‟ is defined in Section 2(dd) to mean communication to public by means of wireless diffusion or by wire and includes

FIROZ TIN FACTORY,MUMBAI vs. ACIT 19(3), MUMBAI

In the result, the appeal filed by the assessee is treated as allowed and the appeal of the revenue is dismissed

Bench: S/Shri B.R.Baskaran (Am) & Sanjay Garg, (Jm) सर्वश्री बी.आर.बास्करन, ऱेखा सदस्य एर्ुं श्री संजम गगग, न्याययक सदस्य के समक्ष आमकय अऩीर सं /I.T.A. No.6224/Mum/2012 (ननधधगयण वषग / Assessment Year : 2010-11) M/S Firoz Tin Factory, बनाम/ Asstt. Commissioner Of Income Ground Floor, Rock Cliff, Tax 19(3), Vs. Opp Joggers Park, Piramal Chambers, Bandra (W), Mumbai-400012. Mumbai-400050 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं /I.T.A. No.6756/Mum/2012 (ननधधगयण वषग / Assessment Year : 2010-11) बनाम/ M/S Firoz Tin Factory, Asstt. Commissioner Of Ground Floor, Rock Cliff, Income Tax 19(3), Vs. Opp Joggers Park, Piramal Chambers, Bandra (W), Mumbai-400012. Mumbai-400050 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./Pan :Aaaff6356L अऩीरधथी ओय से / Assessee By Shri Girish Dave प्रत्मथी की ओय से/ Revenue By Shri G M Doss सुनवधई की तधयीख / Date Of Hearing : 28.10.2015 घोषणध की तधयीख /Date Of Pronouncement :22.01.2016 आदेश / O R D E R Per B.R.Baskaran:

reassessment proceedings, the AO assessed the Capital gains arising on sale of Kalina Property as Short term capital gains in terms of the provisions of sec. 50 of the Act. It is pertinent to mention here that the assessing officer did not bifurcate the sale consideration between land and building and accordingly did not give separate treatment between them

ACIT 19(3), MUMBAI vs. FIROZ TIN FACTORY, MUMBAI

In the result, the appeal filed by the assessee is treated as allowed and the appeal of the revenue is dismissed

Bench: S/Shri B.R.Baskaran (Am) & Sanjay Garg, (Jm) सर्वश्री बी.आर.बास्करन, ऱेखा सदस्य एर्ुं श्री संजम गगग, न्याययक सदस्य के समक्ष आमकय अऩीर सं /I.T.A. No.6224/Mum/2012 (ननधधगयण वषग / Assessment Year : 2010-11) M/S Firoz Tin Factory, बनाम/ Asstt. Commissioner Of Income Ground Floor, Rock Cliff, Tax 19(3), Vs. Opp Joggers Park, Piramal Chambers, Bandra (W), Mumbai-400012. Mumbai-400050 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं /I.T.A. No.6756/Mum/2012 (ननधधगयण वषग / Assessment Year : 2010-11) बनाम/ M/S Firoz Tin Factory, Asstt. Commissioner Of Ground Floor, Rock Cliff, Income Tax 19(3), Vs. Opp Joggers Park, Piramal Chambers, Bandra (W), Mumbai-400012. Mumbai-400050 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./Pan :Aaaff6356L अऩीरधथी ओय से / Assessee By Shri Girish Dave प्रत्मथी की ओय से/ Revenue By Shri G M Doss सुनवधई की तधयीख / Date Of Hearing : 28.10.2015 घोषणध की तधयीख /Date Of Pronouncement :22.01.2016 आदेश / O R D E R Per B.R.Baskaran:

reassessment proceedings, the AO assessed the Capital gains arising on sale of Kalina Property as Short term capital gains in terms of the provisions of sec. 50 of the Act. It is pertinent to mention here that the assessing officer did not bifurcate the sale consideration between land and building and accordingly did not give separate treatment between them