CHEMOX EXPORTS IMPORTS PVT LTD,MUMBAI vs. INCOME TAX DEPARTMENT, ASSESSMENT UNIT, DELHI

194H\n194H)\nAAGPA7378B SUNITA AGARWAL\n800000.00\n40000.00\nTDS Statement -\nRAJESH SHAH\nENGINEERS AND\nTDS-194J\nFees for\nprofessional or\nAAACR4969G CONSULTANTS PVT LTD\n30000.00\n3000.00\ntechnical services\nTDS-194J\n(Section 194J)\nACIPC3477H PM CHANDAN\n25000.00\n2500.00\n7\nआयकर अपीलीय अधिकरण\nINCOME TAX APPELLATE TRIBUNAL\nI.T.A. No. 3954/Mum/2024\n2.\nHowever, on verification of the ITBA/E-filing portal, it is seen that

RAJDEEP MARKETING PVT. LTD.,MUMBAI vs. ITO, WD. 3(3)(1), MUMBAI

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

reassessment proceedings under section 147 of the I.T. Act. 2. The AO reopened the assessment of the year under consideration by issuing notice u/s 148 of the Act. The relevant portion of the reasons recorded by the assessing officer for reopening of assessment, which depicts the details of escaped income is extracted below:- “During the year the assessee company

KAMLESH GUPTA ,MUMBAI vs. DCIT - 13(3)(1),MUMBAI, MUMBAI

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

Bench: Shri S. Rifaur Rahman () & Shri Ravish Sood () Kamlesh Gupta Dy. Commissioner Of 59, Mount Unique 62-A, Vs. Income-Tax (13)(3)(1) Peddar Road, Room No. 229, Aayakar Bhavan, Mumbai – 400 026 M.K. Road, Mumbai – 400 020 Pan No. Aegpg6788R

u/s 143(3) r.w.s 147 of the Income Tax Act, 1961 (for short „Act‟), dated 27.12.2016 for A.Y 2011- 12. The assessee has assailed the impugned order on the following effective grounds before us: “GROUND NO. 1 - AGAINST REOPENING THE ASSESSMENT FOR THE YEAR UNDER APPEAL AND ORDER PASSED PURSUANT THERETO. a) The Commissioner of Income-tax (Appeals) - 21, Mumbai

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147

M.R. CONSTRUCTION,.,MUMBAI vs. ASST CIT CEN CIR 22, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147

ASST CIT CC-22, MUMBAI vs. JAWAHAR PUROHIT, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147

ASST CIT CC-22, MUMBAI vs. JAWAHAR PUROHIT, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147

M. R. CONSTRUCTION,MUMBAI vs. ACIT CEN CIR 22, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147

ACIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147

M.R. CONSTRUCTION,MUMBAI vs. ACIT CEN CIR 22,

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147

M.R. CONSTRUCTION,.,MUMBAI vs. ASST CIT CEN CIR 22, MUMBAI

In the result, in the case of M

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

194H – Brokerage Expenses/ 2,50,000 Nil 2,50,000 commission Section 194J – professional charges 50,000 Nil 50,000 4. Adhoc Disallowance for direct Expenses 92,400 Nil 92,400 @20% of Rs. 462,000 as 92,400 5. Adhoc Disallowance for Indirect 2,95,829 1,47,915 1,47,915 Expenses @20% of Rs. 1,479,147