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

251\nvi.\nDecision of Delhi bench of the ITAT in case of MDLR\nhotels private limited ITA number 3076/del/2016 dated\n8/2/2023.\nvii.\nDecision of Delhi bench in case of Subhash Dabas ITA\nnumber 2399/del/2016 dated 25/11/2021 holding that\nthere is no application of mind by the approving\nauthority because the addition has been approved which\nare opening balances

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

251\nvi. Decision of Delhi bench of the ITAT in case of MDLR\nhotels private limited ITA number 3076/del/2016 dated\n8/2/2023.\nvii. Decision of Delhi bench in case of Subhash Dabas ITA\nnumber 2399/del/2016 dated 25/11/2021 holding that\nthere is no application of mind by the approving\nauthority because the addition has been approved which\nare opening balances

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

251\nvi.\nDecision of Delhi bench of the ITAT in case of MDLR\nhotels private limited ITA number 3076/del/2016 dated\n8/2/2023.\nvii. Decision of Delhi bench in case of Subhash Dabas ITA\nnumber 2399/del/2016 dated 25/11/2021 holding that\nthere is no application of mind by the approving\nauthority because the addition has been approved which\nare opening balances

HELLIOS EXPORTS LIMITED,MUMBAI vs. THE COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-8(2), MUMBAI

251\nvi.\nDecision of Delhi bench of the ITAT in case of MDLR\nhotels private limited ITA number 3076/del/2016 dated\n8/2/2023.\nvii.\nDecision of Delhi bench in case of Subhash Dabas ITA\nnumber 2399/del/2016 dated 25/11/2021 holding that\nthere is no application of mind by the approving\nauthority because the addition has been approved which\nare opening balances

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

251\nvi.\nDecision of Delhi bench of the ITAT in case of MDLR\nhotels private limited ITA number 3076/del/2016 dated\n8/2/2023.\nvii.\nDecision of Delhi bench in case of Subhash Dabas ITA\nnumber 2399/del/2016 dated 25/11/2021 holding that\nthere is no application of mind by the approving\nauthority because the addition has been approved which\nare opening balances

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

251\nvi.\nDecision of Delhi bench of the ITAT in case of MDLR\nhotels private limited ITA number 3076/del/2016 dated\n8/2/2023.\nvii.\nDecision of Delhi bench in case of Subhash Dabas ITA\nnumber 2399/del/2016 dated 25/11/2021 holding that\nthere is no application of mind by the approving\nauthority because the addition has been approved which\nare opening balances

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

251\n\nvi.\nDecision of Delhi bench of the ITAT in case of MDLR\nhotels private limited ITA number 3076/del/2016 dated\n8/2/2023.\n\nvii.\nDecision of Delhi bench in case of Subhash Dabas ITA\nnumber 2399/del/2016 dated 25/11/2021 holding that\nthere is no application of mind by the approving\nauthority because the addition has been approved which\nare opening balances

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

251\nvi. Decision of Delhi bench of the ITAT in case of MDLR\nhotels private limited ITA number 3076/del/2016 dated\n8/2/2023.\nvii. Decision of Delhi bench in case of Subhash Dabas ITA\nnumber 2399/del/2016 dated 25/11/2021 holding that\nthere is no application of mind by the approving\nauthority because the addition has been approved which\nare opening balances

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

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

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

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

251\nvi.\nDecision of Delhi bench of the ITAT in case of MDLR\nhotels private limited ITA number 3076/del/2016 dated\n8/2/2023.\nvii. Decision of Delhi bench in case of Subhash Dabas ITA\nnumber 2399/del/2016 dated 25/11/2021 holding that\nthere is no application of mind by the approving\nauthority because the addition has been approved which\nare opening balances

ACIT (CC) -8(2) , MUMBAI vs. M/S. HELIOS MERCANTILE LTD, MUMBAI

251\nvi.\nDecision of Delhi bench of the ITAT in case of MDLR\nhotels private limited ITA number 3076/del/2016 dated\n8/2/2023.\nvii.\nDecision of Delhi bench in case of Subhash Dabas ITA\nnumber 2399/del/2016 dated 25/11/2021 holding that\nthere is no application of mind by the approving\nauthority because the addition has been approved which\nare opening balances

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

251\nvi.\nDecision of Delhi bench of the ITAT in case of MDLR\nhotels private limited ITA number 3076/del/2016 dated\n8/2/2023.\nvii.\nDecision of Delhi bench in case of Subhash Dabas ITA\nnumber 2399/del/2016 dated 25/11/2021 holding that\nthere is no application of mind by the approving\nauthority because the addition has been approved which\nare opening balances

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

251\nvi.\nDecision of Delhi bench of the ITAT in case of MDLR\nhotels private limited ITA number 3076/del/2016 dated\n8/2/2023.\nvii.\nDecision of Delhi bench in case of Subhash Dabas ITA\nnumber 2399/del/2016 dated 25/11/2021 holding that\nthere is no application of mind by the approving\nauthority because the addition has been approved which\nare opening balances

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

251\nvi.\nDecision of Delhi bench of the ITAT in case of MDLR\nhotels private limited ITA number 3076/del/2016 dated\n8/2/2023.\nvii.\nDecision of Delhi bench in case of Subhash Dabas ITA\nnumber 2399/del/2016 dated 25/11/2021 holding that\nthere is no application of mind by the approving\nauthority because the addition has been approved which\nare opening balances