ADDL CIT RG 7(1), MUMBAI vs. PROCTOR & GAMBLE HYGIENE & HEALTHCARE LTD, MUMBAI

Appeals are partly allowed

u/s. 143(3). 4. On appeal by the assessee the CIT(A) confirmed the order of the AO. The assessee had also challenged the validity of initiation of reassessment proceedings under section 147 of the Act on the ground that the same was done purely on change of opinion. This was also rejected by the revenue authorities. Hence the above

PROCTER & GAMGLE HYGIENE& HEALTHCARE ,LTD,MUMBAI vs. ACIT CIR 7(1), MUMBAI

Appeals are partly allowed

u/s. 143(3). 4. On appeal by the assessee the CIT(A) confirmed the order of the AO. The assessee had also challenged the validity of initiation of reassessment proceedings under section 147 of the Act on the ground that the same was done purely on change of opinion. This was also rejected by the revenue authorities. Hence the above

MS MILAN AGENCY,MUMBAI vs. ITO ASSESSEMENT UNIT, IT DEPT

In the result, the appeal of the assessee is allowed

Bench: Shri Amarjit Singh & Shri Sunil Kumar Singhassessment Year: 2018-19 M/S. Milan Agency Ito, Assessment Unit, It Deptt. Shop No. 6, Friends Shopping Vs. Centre, Azad Road, Andheri East, Mumbai-400069. Pan: Aaefm 8738 P (Appellant) (Respondent) Present For: Assessee By : Shri K. Gopal, Advocate & Om Kandalkar Revenue By : Ms. Monika H. Pande, Sr. Dr

145A(ii) filed with the memo of appeal in Form 35 and also as an attachment with the executive summary filed [as desired by CIT(A)] after the Video conferencing. 6. Confirming penalty proceeding for notice issued u/s 274 r.w.s. 271B / dismissing the ground no. 3, i.e. “issuing penalty notice u/s 274 r.w.s. 271B” when it is evident from

BLUE STAR INFOTECH LTD,MUMBAI vs. ASST CIT CIR 6(1), MUMBAI

In the result the appeal of the assessee is allowed

Bench: Shri Shamim Yahya & Shri Pawan Singhm/S Blue Star Infotech Pvt. Ltd., Acit, Circle-6(1), 4Th Floor, Band Box House, Room No. 506, 5Th Floor, Dr. A.B. Road, Worli, Vs. Aayakar Bhavan, M.K. Road, Mumbai-400018. Mumbai-400020. Pan: Aaacb6385J (Appellant) (Respondent) Acit, Circle-6(1), M/S Blue Star Infotech Pvt. Ltd., Room No. 506, 5Th Floor, 4Th Floor, Band Box House, Aayakar Bhavan, M.K. Road, Vs. Dr. A.B. Road, Worli, Mumbai-400020. Mumbai-400018. Pan: Aaacb6385J (Appellant) (Respondent)

section 253 of Income Tax Act are directed against the order of ld. CIT(A)-14, Mumbai dated 14.07.2011 for AY-2006-07. The assessee in ITA No.7187/M/2011 has raised the following grounds of appeal: 1. “On the facts and in the circumstances of the case and in law, the Ld. CIT (A) erred in directing the AO not exclude

ADDL CIT R G 7(1), MUMBAI vs. NOVARTIS INDIA LTD ( FORMERLY KNOWN AS HINDUSTAN CIBA GIEGY LTD. ), MUMBAI

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

section 143(2) proceeding and was treated as such by the assessee preclude it from urging lack of jurisdiction." (emphasis supplied) (3) There is no interplay of section 127 as held in para 8, in the following words- "8. As far as the section 127 goes, we are of the opinion that having regard to the findings rendered, that question

M/S. BLUE SQUARE CORPORATE SERVICES PVT LTE,MUMBAI vs. ITO, WARD-12(1)(3), MUMBAI

145A, 1st Floor, Aayakar Bhawan, M.K. Road, ……………. Mumbai - 400020 Respondent Appearance For the Appellant/Assessee : Ms. Vinita Shah For the Respondent/Department : Shri Ashok Kumar Ambastha Date : 12.09.2023 Conclusion of hearing : 21.09.2023 Pronouncement of order O R D E R Per Rahul Chaudhary, Judicial Member: By way of the present appeal the Appellant has challenged the order, 1. dated 11/05/2023, passed

PFIZER LTD,MUMBAI vs. ADDL CIT RG 8(2), MUMBAI

In the result, both the appeals of the assessee are partly allowed

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2007-08 & Assessment Year: 2008-09 Pfizer Limited, Acit Range 8(2), Patel Estate, Off S.V. Rd. Aayakar Bahwan, बनाम/ Jogeshwari (W), M.K. Marg, Vs. Mumba-400102 Mumbai- (Assessee) (Revenue) P.A. No.Aaacp3334M

147 of the Act for AY 2005-06, the AO rejected the submissions of the Appellant and included the entire interest amounting to Rs. 1,87,81,254 in the total income (refer compilation page nos. 133 to 140). 10. On appeal filed before CIT(A) against the aforesaid reassessment order

DCIT 10(3), MUMBAI vs. TOSCANO INFRASTRUCTURE P.LTD, THANE

Appeal stands allowed for statistical purposes

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos. 6577 & 6578/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Toscano Infrastructure Deputy Commissioner Of Private Limited Income Tax 10(3) Ground Floor, Ashar I.T. Room No. 451 बनाम/ Park Road No. 16Z Aaykar Bhawan Vs. Wagle Industrial Estate M.K.Road Near Agricultural Bus Stop Mumbai -400 020 Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. Nos. 6849 & 6850/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Deputy Commissioner Of Toscano Infrastructure Income Tax 10(3) Private Limited Room No. 451 Ground Floor, Ashar I.T. बनाम/ Aaykar Bhawan Park Road No. 16Z Vs. M.K.Road Wagle Industrial Estate Mumbai -400 020 Near Agricultural Bus Stop Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) :

147 of the Income Tax Act, 1961 vide Assessing Officer [AO] order dated 18/11/2013 wherein the total income of the assessee was determined at Rs.10,09,83,380/- under normal provisions after addition of certain bogus purchases for Rs.6,72,98,528/- as against income of Rs.3,36,84,850/- determined in the original assessment u/s 143(3)(iii) dated

TOSCANO INFRASTRUCTURE P.LTD,THANE vs. DCIT 10-(3), MUMBAI

Appeal stands allowed for statistical purposes

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos. 6577 & 6578/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Toscano Infrastructure Deputy Commissioner Of Private Limited Income Tax 10(3) Ground Floor, Ashar I.T. Room No. 451 बनाम/ Park Road No. 16Z Aaykar Bhawan Vs. Wagle Industrial Estate M.K.Road Near Agricultural Bus Stop Mumbai -400 020 Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. Nos. 6849 & 6850/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Deputy Commissioner Of Toscano Infrastructure Income Tax 10(3) Private Limited Room No. 451 Ground Floor, Ashar I.T. बनाम/ Aaykar Bhawan Park Road No. 16Z Vs. M.K.Road Wagle Industrial Estate Mumbai -400 020 Near Agricultural Bus Stop Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) :

147 of the Income Tax Act, 1961 vide Assessing Officer [AO] order dated 18/11/2013 wherein the total income of the assessee was determined at Rs.10,09,83,380/- under normal provisions after addition of certain bogus purchases for Rs.6,72,98,528/- as against income of Rs.3,36,84,850/- determined in the original assessment u/s 143(3)(iii) dated

DCIT 10(3), MUMBAI vs. TOSCANO INFRASTRUCTURE P.LTD, THANE

Appeal stands allowed for statistical purposes

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos. 6577 & 6578/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Toscano Infrastructure Deputy Commissioner Of Private Limited Income Tax 10(3) Ground Floor, Ashar I.T. Room No. 451 बनाम/ Park Road No. 16Z Aaykar Bhawan Vs. Wagle Industrial Estate M.K.Road Near Agricultural Bus Stop Mumbai -400 020 Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. Nos. 6849 & 6850/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Deputy Commissioner Of Toscano Infrastructure Income Tax 10(3) Private Limited Room No. 451 Ground Floor, Ashar I.T. बनाम/ Aaykar Bhawan Park Road No. 16Z Vs. M.K.Road Wagle Industrial Estate Mumbai -400 020 Near Agricultural Bus Stop Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) :

147 of the Income Tax Act, 1961 vide Assessing Officer [AO] order dated 18/11/2013 wherein the total income of the assessee was determined at Rs.10,09,83,380/- under normal provisions after addition of certain bogus purchases for Rs.6,72,98,528/- as against income of Rs.3,36,84,850/- determined in the original assessment u/s 143(3)(iii) dated

TOSCANO INFRASTRUCTURE P.LTD,THANE vs. DCIT 10-(3), MUMBAI

Appeal stands allowed for statistical purposes

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos. 6577 & 6578/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Toscano Infrastructure Deputy Commissioner Of Private Limited Income Tax 10(3) Ground Floor, Ashar I.T. Room No. 451 बनाम/ Park Road No. 16Z Aaykar Bhawan Vs. Wagle Industrial Estate M.K.Road Near Agricultural Bus Stop Mumbai -400 020 Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. Nos. 6849 & 6850/Mum/2014 (िनधा"रण वष" / Assessment Years: 2009-10 & 2010-11) Deputy Commissioner Of Toscano Infrastructure Income Tax 10(3) Private Limited Room No. 451 Ground Floor, Ashar I.T. बनाम/ Aaykar Bhawan Park Road No. 16Z Vs. M.K.Road Wagle Industrial Estate Mumbai -400 020 Near Agricultural Bus Stop Thane(W) – 400 604 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacct-7263-P (अपीलाथ" /Appellant) (""थ" / Respondent) :

147 of the Income Tax Act, 1961 vide Assessing Officer [AO] order dated 18/11/2013 wherein the total income of the assessee was determined at Rs.10,09,83,380/- under normal provisions after addition of certain bogus purchases for Rs.6,72,98,528/- as against income of Rs.3,36,84,850/- determined in the original assessment u/s 143(3)(iii) dated

CHHEDA SPECIALITIES FOODS PVT LTD ,MUMBAI vs. INCOME TAX OFFICER-12(1)-4, MUMBAI

In the result the appeal of the assessee is allowed

Bench: Kuldip Singh & Shri Amarjit Singhchheda Specialities Vs. Ito-12(1)(4) Foods Pvt. Ltd. 145A, Aayakar Bhavan, Plot No. 7, Bmc Ind M. K. Road, Estate, Sai Nagar, Churchgate, Mg Road No. 1, Mumbai-400020 Kandivali (W), Mumbai-400067 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccc6221G Appellant .. Respondent

145A, Aayakar Bhavan, Plot No. 7, BMC Ind M. K. Road, Estate, Sai Nagar, Churchgate, MG Road No. 1, Mumbai-400020 Kandivali (W), Mumbai-400067 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AACCC6221G Appellant .. Respondent Appellant by : Shri. Rahul Hakani Respondent by : Shri. Ajay Singh Date of Hearing 12.10.2023 Date of Pronouncement 30.10.2023 आदेश

CACHET ENGINEERING P.LTD.,MUMBAI vs. ITO 12(1)-4, MUMBAI

In the result, the appeal filed by the assessee is hereby allowed for statistical purposes

Bench: Shri Pramod Kumar, Vp & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 1917/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2011-12) Cachet Engineering Pvt. Ltd. बिधम/ Ito-12(1)-4 Ground Floor, Anandibai 145A, Aayakar Bhavan, M. Vs. Gosavi Chawl, Kurar K. Road, Mumbai-400020. Village, Malad (E)-400097. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccc9354L (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: None Revenue By: Shri R.A. Dhyani (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 15/03/2022 घोषणा की तारीख /Date Of Pronouncement: 06/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 19.11.2019 Passed By The Commissioner Of Income Tax (Appeals)-20, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2011-12. 2. The Assessee Has Raised The Following Grounds: - “1. That The Learned Cit (A), Mumbai Has Grossly Erred Both In Law & On Facts In Confirming The Reassessment Proceedings & Also Framing The Assessment Under Section 143(3)/147 Of The Act Determining The Income Of The Appellant At An Income Of Rs.5,05,00,000/- As Against Returned Loss Of Rs. 30,080/-.

145A, Aayakar Bhavan, M. Vs. Gosavi Chawl, Kurar K. Road, Mumbai-400020. Village, Malad (E)-400097. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCC9354L (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: None Revenue by: Shri R.A. Dhyani (Sr. AR) सुनवाई की तारीख / Date of Hearing: 15/03/2022 घोषणा की तारीख /Date of Pronouncement: 06/04/2022 आदेश / O R D E R PER AMARJIT

DCIT, CENTRAL CIRLCLE 1(2), MUMBAI vs. M/S. SAUDELA CONSTRUCTIONS PVT. LTD., MUMBAI

In the result the appeal of the revenue is partly allowed

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadale

147 TTJ 0513 (SB, : (2012) 74 DTR 0089 (SB) : (2012) 137 ITD 0287 (SB) : (2012) 18 ITR 0106 (SB) has observed as under: "5.2. The provision comes into operation if a search or requisition is initiated after 31.5.2003. On satisfaction of this condition, the AO is under obligation to issue notice to the person requiring him to furnish the return

ITD CEMENTATION INDIA LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 5(1), MUMBAI, MUMBAI

In the result, appeals of both, assessee and revenue are decided as per the table below:

Bench: Shri Amit Shukla & Shri Girish Agrawal

147, one of the essential criteria to reopen any assessment proceedings beyond three years, as contemplated u/s. 149 is that escapement of income should be represented in the form of an asset. Explanation to the said section mentions that “asset” shall include immovable property, being land or building or both, shares and 8 ITA Nos. 4539/Mum/2024 and ors. ITD Cementa

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(1), MUMBAI , MUMBAI vs. ITD ITD CEM JOINT VENTURE, MUMBAI

In the result, appeals of both, assessee and revenue are decided as per the table below:

Bench: Shri Amit Shukla & Shri Girish Agrawal

147, one of the essential criteria to reopen any assessment proceedings beyond three years, as contemplated u/s. 149 is that escapement of income should be represented in the form of an asset. Explanation to the said section mentions that “asset” shall include immovable property, being land or building or both, shares and 8 ITA Nos. 4539/Mum/2024 and ors. ITD Cementa

ITD CEMENTATION INDIA LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 5(1),MUMBAI, MUMBAI

In the result, appeals of both, assessee and revenue are decided as per the table below:

Bench: Shri Amit Shukla & Shri Girish Agrawal

147, one of the essential criteria to reopen any assessment proceedings beyond three years, as contemplated u/s. 149 is that escapement of income should be represented in the form of an asset. Explanation to the said section mentions that “asset” shall include immovable property, being land or building or both, shares and 8 ITA Nos. 4539/Mum/2024 and ors. ITD Cementa

ACIT 7(3), MUMBAI vs. M/S. WYETH LEDERLE LTD., MUMBAI

In the result, the appeal of the revenue as well as CO of the assessee are dismissed

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.4070/Mum/2005 (निर्धारण वर्ा / Assessment Years: 2000-01) Acit-7(3) बिधम/ M/S. Wyeth Ltd. Room No.615, 6Th Floor, Level 6 & 7, Plating Plot Vs. Aayakar Bhavan, M. K. No. C-59, G- Block Bkc, Road, Mumbai-400020. Bandra (E), Mumbai- 400098. Cross Objection No. 376/Mum/2005 Arising Out Of I.T.A. No.4070/Mum/2005 (निर्धारण वर्ा / Assessment Year: 2000-01) M/S. Wyeth Ltd. बिधम/ Acit-7(3) Room No.615, 6Th Floor, Level 6 & 7, Plating Plot Vs. No. C-59, G- Block Bkc, Aayakar Bhavan, M. K. Bandra (E), Mumbai- Road, Mumbai-400020. 400098. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacc1451A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Ms. Rajnandani Shukla Revenue By: Shri Nihar Ranjan Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 08/02/2023 घोषणा की तारीख /Date Of Pronouncement: 28/02/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Revenue & The Cross Objection (Co) Preferred By The Assessee Against The Order Of The Ld. Cit(A), Mumbai Dated 22.03.2005 For The Ay. 2000-01. 2. The Ground No. 1 Of The Revenue & Only Ground Raised By The Assessee In The Co Are Dealt Together. The Ground Is Against The Action Of Ld. Cit(A) Directing The Ao To Delete The Addition Of Rs.21,54,713/- (20% Of The Expenditure Of Rs.1,07,73,564/-).

145A of the Act, sales have to include sales tax and excise duty and since these have not been specifically excluded in explanation (ba) to section 80HHC(4B) of the Act, the total turnover has to include sales tax and Excise duty. Aggrieved the assessee, preferred on appeal before the Ld. CIT(A) who took note of decision