LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

153D of the Act by the addl. CIT CC-4, Mumbai is mechanical, without any application of mind and is not a valid approval. Thus, the impugned assessment is illegal, bad in law and liable to be quashed.\n7. That assessment order passed by the AO u/s 153A dated 29.12.2019 and the impugned appellate order

UTILITY SUPPLY PRIVATE LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 8(4) MUMBAI, MUMBAI

In the result, the appeal filed by the Assessee is allowed

147 taxmann.com 288\n(Allahabad)\nIn the above case, the approval granted was held to be\nmechanical in nature as the Hon'ble Court held that: \"21. In the\ninstant case, the draft assessment order in 85 cases i.e. for 85\n assessment years placed before the approving authority on 30-\n12-2017 was approved on same

PANKAJ SURECH RACH,MUMBAI vs. INCOME TAX OFFICER, INT TAX WARD 4(1)(1), MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

147 proposes to allow the Assessing Officer to assess or reassess or re-compute any income escaping assessment for any assessment year (called relevant assessment year). ** ** (vii) New Section 148A of the Act proposes that before issuance of notice the Assessing Officer shall conduct enquiries, if required, and provide an opportunity of being heard to the assessee. After considering

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

153D of the Act by the addl. CIT CC-4, Mumbai is mechanical, without any application of mind and is not a valid approval. Thus, the impugned assessment is illegal, bad in law and liable to be quashed. 7. That assessment order passed by the AO u/s 153A dated 29.12.2019 and the impugned appellate order

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

153D of the Act by the addl. CIT CC-4, Mumbai is mechanical, without any application of mind and is not a valid approval. Thus, the impugned assessment is illegal, bad in law and liable to be quashed. 7. That assessment order passed by the AO u/s 153A dated 29.12.2019 and the impugned appellate order

VRUSHALI SANJAY SHINDE,MUMBAI vs. DCIT, CC- 1, THANE

In the result, appeal filed by the assessee is partly allowed

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blevrushali Sanjay Shinde V. Dcit, Central Circle-1 282, Boundary Road B-101, Marigold, Prestige Residency G.B. Road, Kavesar, Thane- 400607 Civil Line, Meerut - 250001 Pan: Ajnps5211K (Appellant) (Respondent) Assessee Represented By : Shri Sankalp Malik Department Represented By : Shri Shanti Subramanian

reassessment order in search cases, then, it is the duty of the JCIT to exercise such powers by applying his judicious mind. We are of the view that the obligation of the approval of the Approving Authority is of two folds; 24 Vrushali Sanjay Shinde on one hand, he has to apply his mind to secure in build

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

153D of the Act by the\naddl. CIT CC-4, Mumbai is mechanical, without any application\nof mind and is not a valid approval. Thus, the impugned\nassessment is illegal, bad in law and liable to be quashed.\n\n7. That assessment order passed by the AO u/s 153A dated\n29.12.2019 and the impugned appellate order

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

153D of the Act by the\naddl. CIT CC-4, Mumbai is mechanical, without any application\nof mind and is not a valid approval. Thus, the impugned\nassessment is illegal, bad in law and liable to be quashed.\n\n7. That assessment order passed by the AO u/s 153A dated\n29.12.2019 and the impugned appellate order

RUPAL KASHYAP MEHTA,MUMBAI vs. DCIT, CC-4(1), MUMBAI

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

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

153D of the Act by the Addl CIT. Lastly, illegal jurisdiction of the AO based on a void ab initio assessment jurisdictional order passed u/s 127(2) of the Act. 3. Brief facts are that during the course of the search, statements of the assessee and her husband, Mr Kashyap Kanaiyalal Mehta were recorded u/s

RUPAL KASHYAP MEHTA,MUMBAI vs. DCIT CC-4(1), MUMBAI

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

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

153D of the Act by the Addl CIT. Lastly, illegal jurisdiction of the AO based on a void ab initio assessment jurisdictional order passed u/s 127(2) of the Act. 3. Brief facts are that during the course of the search, statements of the assessee and her husband, Mr Kashyap Kanaiyalal Mehta were recorded u/s

RUPAL KASHYAP MEHTA,MUMBAI vs. DCIT CC-4(1), MUMBAI

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

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

153D of the Act by the Addl CIT. Lastly, illegal jurisdiction of the AO based on a void ab initio assessment jurisdictional order passed u/s 127(2) of the Act. 3. Brief facts are that during the course of the search, statements of the assessee and her husband, Mr Kashyap Kanaiyalal Mehta were recorded u/s

RUPAL KASHYAP MEHTA,MUMBAI vs. DCIT, CC-4(1), MUMBAI

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

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

153D of the Act by the Addl CIT. Lastly, illegal jurisdiction of the AO based on a void ab initio assessment jurisdictional order passed u/s 127(2) of the Act. 3. Brief facts are that during the course of the search, statements of the assessee and her husband, Mr Kashyap Kanaiyalal Mehta were recorded u/s

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

147 of the Act on the basis of a notice issued u/s 148 of the Act on 29/03/2018 after taking approval from the PCIT, 27 Mumbai, when the ld.AO had already ceased to have jurisdiction over the case; in view of an assessment jurisdiction transfer order passed u/s 127(2) of the Act on 17/01/2018 w.e.f. the date

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

147 of the Act on the basis of a notice issued u/s 148 of the Act on 29/03/2018 after taking approval from the PCIT, 27 Mumbai, when the ld.AO had already ceased to have jurisdiction over the case; in view of an assessment jurisdiction transfer order passed u/s 127(2) of the Act on 17/01/2018 w.e.f. the date

HEMENDRA RAMJI VIRA,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

147 of the Act on the basis of a notice issued u/s 148 of the Act on 29/03/2018 after taking approval from the PCIT, 27 Mumbai, when the ld.AO had already ceased to have jurisdiction over the case; in view of an assessment jurisdiction transfer order passed u/s 127(2) of the Act on 17/01/2018 w.e.f. the date

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

147 of the Act on the basis of a notice issued u/s 148 of the Act on 29/03/2018 after taking approval from the PCIT, 27 Mumbai, when the ld.AO had already ceased to have jurisdiction over the case; in view of an assessment jurisdiction transfer order passed u/s 127(2) of the Act on 17/01/2018 w.e.f. the date

HEMENDRA RAMJI VIRA,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

147 of the Act on the basis of a notice issued u/s 148 of the Act on 29/03/2018 after taking approval from the PCIT, 27 Mumbai, when the ld.AO had already ceased to have jurisdiction over the case; in view of an assessment jurisdiction transfer order passed u/s 127(2) of the Act on 17/01/2018 w.e.f. the date

HEMENDRA RAMJI VIRA ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, appeals of the assessee are allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

147 of the Act on the basis of a notice issued u/s 148 of the Act on 29/03/2018 after taking approval from the PCIT, 27 Mumbai, when the ld.AO had already ceased to have jurisdiction over the case; in view of an assessment jurisdiction transfer order passed u/s 127(2) of the Act on 17/01/2018 w.e.f. the date