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

reassess such income or recompute the loss\nor depreciation allowance or any other, allowance or deduction for the Assessment Year 2018-19\nand I, hereby, require you to furnish, within 30 days from service of this notice, a return in the\nprescribed form of the Assessment Year 2018-19.\n3.\nThis notice is being issued after obtaining the prior approval

ITO 22(3)(1), NAVI MUMBAI vs. CRESCENT CONSTRUCTION, NAVI MUMBAI

The appeal of the assessee is allowed and of the Revenue is dismissed

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2005-06

reassess the income in respect of any issue, which has escaped assessment, and such issue comes to his notice subsequently in the course of the proceedings under this section, notwithstanding that the reasons for such issue have not been included in the reasons recorded under sub- section (2) of section 148. Explanation 4.—For the removal of doubts

CRESCENT CONSTRUCTION CO.,NAVI MUMBAI vs. ASST CIT 22(3), NAVI MUMBAI

The appeal of the assessee is allowed and of the Revenue is dismissed

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2005-06

reassess the income in respect of any issue, which has escaped assessment, and such issue comes to his notice subsequently in the course of the proceedings under this section, notwithstanding that the reasons for such issue have not been included in the reasons recorded under sub- section (2) of section 148. Explanation 4.—For the removal of doubts

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

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 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

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

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 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

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

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 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

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

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 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

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

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 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

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

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 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

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

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 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

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

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 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

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

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 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

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

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 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

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

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 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

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

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 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

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

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 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

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

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 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

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

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 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section

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

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 6. Advertising Expenses disallowed under 36,000 Nil 36,000 section