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1,766 results for “reassessment”+ Section 32(1)clear

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Key Topics

Section 143(3)115Section 14768Section 14864Addition to Income64Section 153C39Disallowance31Reopening of Assessment30Section 271(1)(c)29Section 26323

WIND WORLD WIND RESOURCES DEVELOPMENT P. LTD,MUMBAI vs. PR CIT -2, MUMBAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2372/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Sept 2017AY 2012-13

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

1. On the facts and in the circumstances of the appellant's case and in law the Ld. Principal CIT erred in passing the impugned order by invoking the provisions of section 263 of the Act, which is illegal, bad- in-law or otherwise void for want of jurisdiction. 2. On the facts and in the circumstances of the appellant

WIND WORLD INDIA INFRASTRUCTURE P.LTD,MUMBAI vs. PR CIT -2, MUMBAI

Showing 1–20 of 1,766 · Page 1 of 89

...
Section 6822
Section 153A20
Reassessment16

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2370/MUM/2017[2007-08]Status: DisposedITAT Mumbai27 Sept 2017AY 2007-08

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

1. On the facts and in the circumstances of the appellant's case and in law the Ld. Principal CIT erred in passing the impugned order by invoking the provisions of section 263 of the Act, which is illegal, bad- in-law or otherwise void for want of jurisdiction. 2. On the facts and in the circumstances of the appellant

J.N INVESTMENT & TRADING CO. P.LTD,MUMBAI vs. PR CIT 2, MUMBAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2373/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Sept 2017AY 2011-12

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

1. On the facts and in the circumstances of the appellant's case and in law the Ld. Principal CIT erred in passing the impugned order by invoking the provisions of section 263 of the Act, which is illegal, bad- in-law or otherwise void for want of jurisdiction. 2. On the facts and in the circumstances of the appellant

WIND WORLD WIND RESOURCES DEVELOPMENT P. LTD,MUMBAI vs. PR CIT -2, MUMBAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2371/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Sept 2017AY 2011-12

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

1. On the facts and in the circumstances of the appellant's case and in law the Ld. Principal CIT erred in passing the impugned order by invoking the provisions of section 263 of the Act, which is illegal, bad- in-law or otherwise void for want of jurisdiction. 2. On the facts and in the circumstances of the appellant

DCIT CEN CIR 8(4), MUMBAI vs. SAVITA OIL TECHNOLOGIES LTD, MUMBAI

Appeal is allowed

ITA 7620/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Apr 2019AY 2010-11

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.7620/Mum/2016 (नििाारण वर्ा / Assessment Year : 2010-11)

For Appellant: Shri. Shiv PrakashFor Respondent: Shri. D.G Pansari, DR
Section 140ASection 244ASection 244A(1)(b)

reassessment, the assessee shall be entitled to receive, in addition to the interest payable under sub-section (1), an additional interest on such amount of refund calculated at the rate of three per cent per annum, for the period beginning from the date following the date of expiry of the time allowed under sub-section (5) of section

NAVNIDHI STEEL AND ENGG CO. P.LTD,MUMBAI vs. DCIT 5(2)(1), MUMBAI

The appeal of the assessee is dismissed

ITA 3420/MUM/2017[2007-08]Status: DisposedITAT Mumbai08 Jan 2018AY 2007-08

Bench: Shri Joginder Singh, Assessment Year: 2007-08

Section 133(6)Section 143(1)Section 143(2)Section 148Section 68Section 69C

reassessment proceedings even when intimation under section 143(1) had been issued. 19. Inevitable conclusion is that High Court has wrongly applied Adani Exports case (supra) which has no application to the case on the facts in view of the conceptual difference between section 143(1) and section 143(3) of the Act. 24 Navnidhi Steel & Engg

ASST CIT CIR 2, THANE vs. SALASAR DEVELOPERS, THANE

The appeals of the Revenue are dismissed

ITA 4513/MUM/2014[2006-07]Status: DisposedITAT Mumbai04 Apr 2017AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

1) will have to be mandatorily issued to the person searched requiring him to file returns for six AYs immediately preceding the previous year relevant to the AY in which the search takes place. ii. Assessments and reassessments pending on the date of the search shall abate. The total income for such AYs will have to be computed

ASST CIT CIR 2, THANE vs. SALASAR DEVELOPERS, THANE

The appeals of the Revenue are dismissed

ITA 4512/MUM/2014[2005-06]Status: DisposedITAT Mumbai04 Apr 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

1) will have to be mandatorily issued to the person searched requiring him to file returns for six AYs immediately preceding the previous year relevant to the AY in which the search takes place. ii. Assessments and reassessments pending on the date of the search shall abate. The total income for such AYs will have to be computed

ASST CIT CIR 2, THANE vs. SALASAR DEVELOPERS, THANE

The appeals of the Revenue are dismissed

ITA 4511/MUM/2014[2004-05]Status: DisposedITAT Mumbai04 Apr 2017AY 2004-05

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

1) will have to be mandatorily issued to the person searched requiring him to file returns for six AYs immediately preceding the previous year relevant to the AY in which the search takes place. ii. Assessments and reassessments pending on the date of the search shall abate. The total income for such AYs will have to be computed

VIDHI ENTERPRISES,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

In the result, the appeal of the assessee is partly allowed for In the result, the appeal of the assessee is partly allowed for statistical purposes whereas appeal of the Revenue is dismissed

ITA 2060/MUM/2024[A.Y 2015-1]Status: DisposedITAT Mumbai28 Nov 2024

Bench: Shri Om Prakash Kant () Before Shri Om Prakash Kant () Before Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Shri Sandeep Singh Karhail () Shri Sandeep Singh Karhail ()

For Appellant: Mr. Snehal Shah
Section 147

32 1, Vidhi Enterprises, 202, 2nd floor, Kautilya Bhavan G floor, Kautilya Bhavan G 504, Parshwa Kunj, Malviya Road, 504, Parshwa Kunj, Malviya Road, Block BKC, Bandra East, Vs. Vile Parle East, Mumbai-400051. Mumbai-400057. PAN NO. AAGFV 4334 C AAGFV 4334 C Appellant Respondent Assessee by Assessee by : Mr. Snehal Shah Revenue by by : Mr. Prashant Barate

ACIT 32 1, MUMBAI vs. VIDHI ENTERPRISES, MUMBAI

In the result, the appeal of the assessee is partly allowed for In the result, the appeal of the assessee is partly allowed for statistical purposes whereas appeal of the Revenue is dismissed

ITA 2151/MUM/2024[2015 16]Status: DisposedITAT Mumbai28 Nov 2024

Bench: Shri Om Prakash Kant () Before Shri Om Prakash Kant () Before Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Shri Sandeep Singh Karhail () Shri Sandeep Singh Karhail ()

For Appellant: Mr. Snehal Shah
Section 147

32 1, Vidhi Enterprises, 202, 2nd floor, Kautilya Bhavan G floor, Kautilya Bhavan G 504, Parshwa Kunj, Malviya Road, 504, Parshwa Kunj, Malviya Road, Block BKC, Bandra East, Vs. Vile Parle East, Mumbai-400051. Mumbai-400057. PAN NO. AAGFV 4334 C AAGFV 4334 C Appellant Respondent Assessee by Assessee by : Mr. Snehal Shah Revenue by by : Mr. Prashant Barate

WIN CABLE & DATACOM P.LTD,MUMBAI vs. ASST CIT (TDS) 3(1), MUMBAI

In the result, appeals filed by the assessee are hereby allowed

ITA 3635/MUM/2016[2001-02]Status: DisposedITAT Mumbai20 Apr 2018AY 2001-02

Bench: S/Shri R.C. Sharma (Am) & Amarjit Singh (Jm) I.T.A. No. 3635/Mum/2016(Assessment Year 2001-02)

Section 191Section 194CSection 201Section 201(1)

reassessment are under Sections 147 and 148 of the Act and they are on a completely different footing and, therefore, do not merit consideration for the purposes of this case. Even though the period of three years would be a reasonable period as prescribed by Section 153 of the Act for completion of proceedings, we have been told that

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

The appeal of the Revenue is dismissed whereas appeal of the assessee is partly allowed for statistical purposes

ITA 1559/MUM/2018[2010-11]Status: DisposedITAT Mumbai29 Apr 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2010-11 Grasim Industries Limited, The Dcit Cc-1(4), Corporate Finance Division, Room No. 902, 9Th Floor, Old Vs. A-2, Aditya Birla Centre, S.K. Cgo Building, M.K. Road, Ahire Marg, Worli, Mumbai-400020. Mumbai-400030. Pan No. Aaacg 4464 B Appellant Respondent Assessment Year: 2010-11 Jcit (Osd), Central Circle- Grasim Industries Limited, 1(4), A-Wing, 2Nd Floor, Aditya Room No. 902, Pratishtha Vs. Birla Centre, S.K. Ahire Bhavan, 9Th Floor, Old Cgo Marg, Worli, Building Annexe, Mumbai-400030. Mumbai-400020. Pan No. Aaacg 4464 B Appellant Respondent Assessee By : Mr. Yogesh Thar & Mr. Chaitanya Joshi Revenue By : Dr. Kishor Dhule, Cit-Dr Date Of Hearing : 03/04/2024 : Date Of Pronouncement 29/04/2024

For Appellant: Mr. Yogesh Thar &For Respondent: Dr. Kishor Dhule, CIT-DR
Section 132(1)Section 143(3)Section 153C

32, 40 of annexure A-1 pertaining to the assessee were 1 pertaining to the assessee were forwarded forwarded to the Assessing Officer of the assessee Assessing Officer of the assessee following due procedure of law rocedure of law. Consequently, notice u/s 153C of the Act r.w.s. 153A was issued Consequently, notice u/s 153C of the Act r.w.s. 153A

H.K.ENTERPRISES,MUMBAI vs. DCIT, CENTRAL CIRCLE-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 315/MUM/2021[2017-18]Status: DisposedITAT Mumbai24 Jan 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

section 143(3) r.w.s. 153A of the Act and determining the total income at Rs. 61,48,060/- as against returned income of Rs. 29,48,060/- filed u/s. 153A of the Act on 14-02-2019 (same as original return of income). 2. The AO has erred in law and in facts in passing the assessment order and without

H.K. ENTERPRISES,MUMBAI vs. DY CIT -CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 314/MUM/2021[2018-19]Status: DisposedITAT Mumbai24 Jan 2025AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

section 143(3) r.w.s. 153A of the Act and determining the total income at Rs. 61,48,060/- as against returned income of Rs. 29,48,060/- filed u/s. 153A of the Act on 14-02-2019 (same as original return of income). 2. The AO has erred in law and in facts in passing the assessment order and without

H.K. ENTERPRISES,MUMBAI vs. DY CIT-CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 268/MUM/2021[2013-14]Status: DisposedITAT Mumbai24 Jan 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

section 143(3) r.w.s. 153A of the Act and determining the total income at Rs. 61,48,060/- as against returned income of Rs. 29,48,060/- filed u/s. 153A of the Act on 14-02-2019 (same as original return of income). 2. The AO has erred in law and in facts in passing the assessment order and without

H.K. ENTERPRISES,MUMBAI vs. DY CIT - CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 317/MUM/2021[2015-16]Status: DisposedITAT Mumbai24 Jan 2025AY 2015-16

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

section 143(3) r.w.s. 153A of the Act and determining the total income at Rs. 61,48,060/- as against returned income of Rs. 29,48,060/- filed u/s. 153A of the Act on 14-02-2019 (same as original return of income). 2. The AO has erred in law and in facts in passing the assessment order and without

H.K. ENTERPRISES,MUMBAI vs. DY CIT-CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 267/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Jan 2025AY 2016-17

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

section 143(3) r.w.s. 153A of the Act and determining the total income at Rs. 61,48,060/- as against returned income of Rs. 29,48,060/- filed u/s. 153A of the Act on 14-02-2019 (same as original return of income). 2. The AO has erred in law and in facts in passing the assessment order and without

H.K. ENTERPRISES,MUMBAI vs. DY CIT CC - 2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 316/MUM/2021[2014-15]Status: DisposedITAT Mumbai24 Jan 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

section 143(3) r.w.s. 153A of the Act and determining the total income at Rs. 61,48,060/- as against returned income of Rs. 29,48,060/- filed u/s. 153A of the Act on 14-02-2019 (same as original return of income). 2. The AO has erred in law and in facts in passing the assessment order and without

H.K. ENTERPRISES,MUMBAI vs. DY CIT-CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 269/MUM/2021[2012-13]Status: DisposedITAT Mumbai24 Jan 2025AY 2012-13

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

section 143(3) r.w.s. 153A of the Act and determining the total income at Rs. 61,48,060/- as against returned income of Rs. 29,48,060/- filed u/s. 153A of the Act on 14-02-2019 (same as original return of income). 2. The AO has erred in law and in facts in passing the assessment order and without