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

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

reassessment as\nprescribed in sub-section (2) of section\n150 of the Act limitation provided\nunder section 149 of the Act has to be\ncounted from the end of relevant\n assessment year till date of order which\nis subject matter of appeal wherein\ndirections were passed.\"\nV. THE TRIBUNAL DO NOT HAVE POWER TO GIVE ANY FINDING OR\nDIRECTION

DCIT, MUMBAI vs. J KUMAR INFRAPROJECTS LIMITED, 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

DCIT CC 5-1, MUMBAI, MUMBAI vs. J KUMAR INFRAPROJECTS LIMITED , 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

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

TATA EDUCATION TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , MUMBAI

In the result, the appeal is allowed

reassessment or re computation under section 147;\nc. an order being an intimation under sub-section (1) of section 200A;\nd. an order under section 201

SHRI NARENDRA S SHAH,MUMBAI vs. DCIT, CC-2(2),, MUMBAI

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

section 201(1) of the Act. The ground No. 2 of the appeal of the assessee is accordingly allowed for ground No. 2 of the appeal of the assessee is accordingly allowed for ground No. 2 of the appeal of the assessee is accordingly allowed for statistical purposes. statistical purposes. Shri Narendra S Shah ITA Nos. 2005 to 2007/M/ 2004/M/2004

SHRI NARENDRA S SHAH,MUMBAI vs. DCIT, CC- 2(2), , MUMBAI

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

section 201(1) of the Act. The ground No. 2 of the appeal of the assessee is accordingly allowed for ground No. 2 of the appeal of the assessee is accordingly allowed for ground No. 2 of the appeal of the assessee is accordingly allowed for statistical purposes. statistical purposes. Shri Narendra S Shah ITA Nos. 2005 to 2007/M/ 2004/M/2004

SHRI NARENDRA S SHAH,MUM vs. DCIT, CC-2(2), , MUM

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

section 201(1) of the Act. The ground No. 2 of the appeal of the assessee is accordingly allowed for ground No. 2 of the appeal of the assessee is accordingly allowed for ground No. 2 of the appeal of the assessee is accordingly allowed for statistical purposes. statistical purposes. Shri Narendra S Shah ITA Nos. 2005 to 2007/M/ 2004/M/2004

SHRI NARENDRA S SHAH,MUM vs. DCIT, CC-2(2),, MUM

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

section 201(1) of the Act. The ground No. 2 of the appeal of the assessee is accordingly allowed for ground No. 2 of the appeal of the assessee is accordingly allowed for ground No. 2 of the appeal of the assessee is accordingly allowed for statistical purposes. statistical purposes. Shri Narendra S Shah ITA Nos. 2005 to 2007/M/ 2004/M/2004

SHRI NARENDRA S SHAH ,MUMBAI vs. DCIT, CEN CIR-(2), , MUMBAI

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

section 201(1) of the Act. The ground No. 2 of the appeal of the assessee is accordingly allowed for ground No. 2 of the appeal of the assessee is accordingly allowed for ground No. 2 of the appeal of the assessee is accordingly allowed for statistical purposes. statistical purposes. Shri Narendra S Shah ITA Nos. 2005 to 2007/M/ 2004/M/2004

DCIT, CC-2(2), , MUM vs. SHRI NARENDRA S SHAH, MUM

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

section 201(1) of the Act. The ground No. 2 of the appeal of the assessee is accordingly allowed for ground No. 2 of the appeal of the assessee is accordingly allowed for ground No. 2 of the appeal of the assessee is accordingly allowed for statistical purposes. statistical purposes. Shri Narendra S Shah ITA Nos. 2005 to 2007/M/ 2004/M/2004

DCIT, CC-2(2),, MUM vs. SHRI NARENDRA S SHAH, MUMBAI

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant ()

section 201(1) of the Act. The ground No. 2 of the appeal of the assessee is accordingly allowed for ground No. 2 of the appeal of the assessee is accordingly allowed for ground No. 2 of the appeal of the assessee is accordingly allowed for statistical purposes. statistical purposes. Shri Narendra S Shah ITA Nos. 2005 to 2007/M/ 2004/M/2004

A.C..I.T. CIRCLE-41(4)(1), MUMBAI vs. SHRI AWADHNARAYAN LAXMINARAYAN SINGH, MUMBAI

201 (Mumbai) The Supreme Court in the case of\nRajinder Nath v. CIT [1979] 2Taxman 204\nVIII. 6 YEARS FROM END OF ASSESSMENT YEAR WAS LAPSED WHEN\nAPPEAL ORDER WAS PASSED Jaiprakash L Singh, Mumbai Sub-section (2)\nto section 150 restricted the applicability of provision of section 150 in a case\nwhere 6 years are already lapsed when appeal

A.C.I.T. CIRCLE-41(4)(1), MUMBAI vs. SHRI AWADHNARAYAN LAXMINARAYAN SINGH, MUMBAI

In the result, appeal filed by the\nRevenue is dismissed

201 (Mumbai) The Supreme Court in the case of\nRajinder Nath v. CIT [1979] 2Taxman 204\nVIII. 6 YEARS FROM END OF ASSESSMENT YEAR WAS LAPSED WHEN\nAPPEAL ORDER WAS PASSED Jaiprakash L Singh, Mumbai Sub-section (2)\nto section 150 restricted the applicability of provision of section 150 in a case\nwhere 6 years are already lapsed when appeal

DCIT-1(2)1, MUMBAI., MUMBAI vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LTD, MUMBAI

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

1)] Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 147, section 148, section 149, section 151 and section 147, section 148, section 149, section 151 and section 153, in the case of a person where a search is section 153, in the case of a person where a search is section

DCIT-1(2)1, MUMBAI, MUMBAI vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LTD, MUMBAI

In the result In the result, all the three appeals filed by the revenue s filed by the revenue are dismissed

Bench: Shri Sandeep Gosain, Hon’Ble & Ms. Padmavathy S., Hon’Ble

1)] Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 147, section 148, section 149, section 151 and section 147, section 148, section 149, section 151 and section 153, in the case of a person where a search is section 153, in the case of a person where a search is section

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