THE NEW INDIA ASSURANCE CO. LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX , INCOME TAX OFFICER, NFAC, MUMBAI

Accordingly, in terms of the aforesaid, Ground No. 3 to\n7 raised by the Assessee pertaining to merits of such\nadditions/disallowances are dismissed as having been rendered\ninfructuous

Bench: "CLEAN_TEXT": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"I\" BENCH, MUMBAI\n\nSHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER\nSHRI RAHUL CHAUDHARY (Judicial Member)

reassessment proceedings culminated into passing of\nAssessment Order, dated 29/12/2017, under Section 143(3)\nread with Section 147 of the Act.\n\n5.\nBeing

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

reassessment proceedings culminated into passing of\nAssessment Order, dated 29/12/2017, under Section 143(3)\nread with Section 147 of the Act.\n\n5. Being

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

Accordingly, in terms of the aforesaid, Ground No. 3 to\n7 raised by the Assessee pertaining to merits of such\nadditions/disallowances are dismissed as having been rendered\ninfructuous

reassessment proceedings culminated into passing of\nAssessment Order, dated 29/12/2017, under Section 143(3)\nread with Section 147 of the Act.\n\n5. Being

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

reassessment proceedings culminated into passing of \nAssessment Order, dated 29/12/2017, under Section 143(3) \nread with Section 147 of the Act. \n5. Being

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

reassessment proceedings culminated into passing of \nAssessment Order, dated 29/12/2017, under Section 143(3) \nread with Section 147 of the Act. \n5. Being

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)

3) read with Section 147 of the Act whereby income of the Assessee was determined at INR.3,44,52,52,130/- under normal provisions of the Act and Book Profit under Section 115JB of the Act were determined at INR.1,70,14,98,778/-. Thereafter, reassessment

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)

3) read with Section 147 of the Act whereby income of the Assessee was determined at INR.3,44,52,52,130/- under normal provisions of the Act and Book Profit under Section 115JB of the Act were determined at INR.1,70,14,98,778/-. Thereafter, reassessment

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)

3) read with Section 147 of the Act whereby income of the Assessee was determined at INR.3,44,52,52,130/- under normal provisions of the Act and Book Profit under Section 115JB of the Act were determined at INR.1,70,14,98,778/-. Thereafter, reassessment

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)

3) read with Section 147 of the Act whereby income of the Assessee was determined at INR.3,44,52,52,130/- under normal provisions of the Act and Book Profit under Section 115JB of the Act were determined at INR.1,70,14,98,778/-. Thereafter, reassessment

ESTATE OF VANDRAVAN P SHAH,MUMBAI vs. ASSISTANT COMISSIONER OF INCOME TAX, CIRCLE 19(3), MUMBAI

In the result all the three captioned appeals are dismissed

Bench: Sandeep Gosain () & Shri Om Prakash Kant ()

3) read with section 147 completed reassessment under section 143(3) read with section 147 completed reassessment under section 143(3

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

reassessment proceedings culminated into passing of \nAssessment Order, dated 29/12/2017, under Section 143(3) \nread with Section 147 of the Act.\n5. Being

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

reassessment proceedings culminated into passing of\nAssessment Order, dated 29/12/2017, under Section 143(3)\nread with Section 147 of the Act.\n\n5. Being

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

reassessment proceedings culminated into passing of\nAssessment Order, dated 29/12/2017, under Section 143(3)\nread with Section 147 of the Act.\n5. Being

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

reassessments finalized for finalized for the the the assessment years covered under Section 153A of the assessment years covered under Section 153A of the assessment years covered under Section 153A of the Essel Mining & Industries Ltd. ITA Nos. 1020, 1019, 1550 & 1548/M/2018 & 1970/M/2022 Income Income-tax Act stand abated cannot be accepted. tax Act stand abated cannot be accepted. Similarly

ESSEL MINING & INDUSTRIES LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE 1(4), MUMBAI

In the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year the result, the appeal of the Revenue for assessment year

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12 & Assessment Year: 2012-13 Essel Mining & Industries Ltd., Dy. Cit, Central Circle-1(4), Industry House, 18Th Floor, 10, 9Th Floor, Old Cgo Building, Camac Street, Vs. Mk Road, Kolkata-700017. Mumbai-400020. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 & Assessment Year: 2012-13 Jcit, Central Circle-1(4), M/S Essel Mining & Industries Room No. 902, Pratishtha Ltd., Bhavan, 9Th Floor, Old Cgo Vs. Industry House, 18Th Floor, 10, Building Annexe, Camac Street, Mumbai-400020. Kolkata-700017. Pan No. Aaace 6607 L Appellant Respondent Assessment Year: 2011-12 M/S Essel Mining & Industries Dy. Cit, Central Circle-1(4), Ltd., 9Th Floor, Old Cgo Building, Vs. Industry House, 18Th Floor, 10, Mk Road

reassessments finalized for finalized for the the the assessment years covered under Section 153A of the assessment years covered under Section 153A of the assessment years covered under Section 153A of the Essel Mining & Industries Ltd. ITA Nos. 1020, 1019, 1550 & 1548/M/2018 & 1970/M/2022 Income Income-tax Act stand abated cannot be accepted. tax Act stand abated cannot be accepted. Similarly

ASIA SOCIETY INDIA CENTRE,MUMBAI vs. INCOME TAX OFFICER, (EXEMPTION)-1(1), MUMBAI

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

3) of the Act had come up for consideration before the Hon’ble Delhi High Court in a writ petition challenging the initiation of re-assessment proceedings under Section 147 of the Act. While quashing the reassessment

TMT EMPLOYEES CO OPERATIVE CREDIT SOCIETY LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX THANE -1, MUMBAI

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2014-15 Tmt Employees Co-Operative Credit Ito 3(4) Society Ltd., Ashar It Park, 6Th Floor, Road Shop No. 10, Prashaskiya Bhavan, Vs. No. 16Z, Wagle Industrial Thane M P (Tmt) Employees Ccs, Estate, Thane (West)-400604. Wagle Estate Aagar, Thane-400604. Pan No. Aaeat 4545 J Appellant Respondent

reassessment order under Section 143(3) read advised, against the reassessment order under Section 143(3) read advised, against the reassessment

LIC HOUSING FINANCE LIMITED,MUMBAI vs. ACIT 2(2)(1), MUMBAI, AAYKAR BHAVAN, MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2017-18

reassessment beyond 3 years under section On the issue of reassessment beyond 3 years under section On the issue of reassessment