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

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

section 40(a)(ia) of the Act. On further appeal, the L . On further appeal, the Ld. CIT(A) upheld the validity of the d. CIT(A) upheld the validity of the reassessment

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

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

section 40(a)(ia) of the Act. On further appeal, the L . On further appeal, the Ld. CIT(A) upheld the validity of the d. CIT(A) upheld the validity of the reassessment

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

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

section 40(a)(ia) of the Act. On further appeal, the L . On further appeal, the Ld. CIT(A) upheld the validity of the d. CIT(A) upheld the validity of the reassessment

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

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

section 40(a)(ia) of the Act. On further appeal, the L . On further appeal, the Ld. CIT(A) upheld the validity of the d. CIT(A) upheld the validity of the reassessment

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

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

section 40(a)(ia) of the Act. On further appeal, the L . On further appeal, the Ld. CIT(A) upheld the validity of the d. CIT(A) upheld the validity of the reassessment

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

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

section 40(a)(ia) of the Act. On further appeal, the L . On further appeal, the Ld. CIT(A) upheld the validity of the d. CIT(A) upheld the validity of the reassessment

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

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

section 40(a)(ia) of the Act. On further appeal, the L . On further appeal, the Ld. CIT(A) upheld the validity of the d. CIT(A) upheld the validity of the reassessment

SHAKUNTALA KAMBLE (LEGAL REPRESENTATIVE OF PREMCHAND KAMBLE),THANE vs. DCIT -CENT. CIR `, THANE

reassessment proceeding under Section 147 of the Act for the Assessment Year 2007-08 and 2008-09 have not been challenged on behalf of the Assessee. The appeals before the Tribunal are being pursued by the mother of the Appellant being his legal heir and duly constituted attorney of other ITA Nos. 1764-1767 & 1911-1912/Mum/2021

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

reassessment proceedings were initiated on\nthe basis of information received from Director of Income Tax\n(Inv.), Chennai according which, inter-alia, the Assessee was\nmaking payment to car dealers in violation of Section 40

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

reassessment proceedings were initiated on\nthe basis of information received from Director of Income Tax\n(Inv.), Chennai according which, inter-alia, the Assessee was\nmaking payment to car dealers in violation of Section 40

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 were initiated on\nthe basis of information received from Director of Income Tax\n(Inv.), Chennai according which, inter-alia, the Assessee was\nmaking payment to car dealers in violation of Section 40

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

reassessment proceedings were initiated on\nthe basis of information received from Director of Income Tax\n(Inv.), Chennai according which, inter-alia, the Assessee was\nmaking payment to car dealers in violation of Section 40

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

reassessment proceedings were initiated on \nthe basis of information received from Director of Income Tax \n(Inv.), Chennai according which, inter-alia, the Assessee was \nmaking payment to car dealers in violation of Section 40

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 were initiated on\nthe basis of information received from Director of Income Tax\n(Inv.), Chennai according which, inter-alia, the Assessee was\nmaking payment to car dealers in violation of Section 40

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

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 ()

reassessment are accordingly rejected. The ground no. The ground no. 1 of the appeal is dismissed. the appeal is dismissed. Estate of Vandravan P Shah Estate of Vandravan P Shah ITA No. 5401, 5402 & 5403/MUM/2024 13. The ground Nos s. 3 and 4 of the appeal relate to the merit of . 3 and 4 of the appeal relate

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

reassessment proceedings were initiated on \nthe basis of information received from Director of Income Tax \n(Inv.), Chennai according which, inter-alia, the Assessee was \nmaking payment to car dealers in violation of Section 40

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)

reassessment proceedings were initiated on the basis of information received from Director of Income Tax (Inv.), Chennai according which, inter-alia, the Assessee was making payment to car dealers in violation of Section 40

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)

reassessment proceedings were initiated on the basis of information received from Director of Income Tax (Inv.), Chennai according which, inter-alia, the Assessee was making payment to car dealers in violation of Section 40