LATE SHRI MOHAN RAJ CHHAJED (THROUGH LEGAL JEOR SHANTILAL CHHAJED),MUMBAI vs. ITO,WARD-2, PALI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Late Shri Mohan Raj Chhajed Income Tax Officer, Ward-2, (Through Legal Heir Shantilal Pali Rajasthan-306-401. Chhajed), Vs. 601, Shilpa Apartments, C.D. Barfiwala Marg, Juhu Lane, Andheri (W), Mumbai-400058. Pan No. Aaipc 6614 N Appellant Respondent

68,262/- out of the interest expenditure of out of the interest expenditure of ₹ ₹5,99,818/- for interest-free advances to relatives. In this manner free advances to relatives. In this manner free advances to relatives. In this manner, the Assessing Officer after allowing after allowing deduction under Chapter VI-A, A, assessed total income

UMASHANKER SHIWAPRASAD MODI,THANE vs. CIRCLE 19(3), MUMBAI, MUMBAI

In the result, appeal of the assessee is allowed for statistical appeal of the assessee is allowed for statistical appeal of the assessee is allowed for statistical purposes

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2018-19 Mr. Umashanker Modi Income Tax Department, Office No. D, 12Th Floor, Mbc Park, National Faceless Appeals Vs. D Building, Near Hypercity, Centre (Nfac), Delhi. Ghodbunder Road, Kasarvadavali, Thane West, Thane- 400615. Pan No. Aabpm 8785 D Appellant Respondent

144 of the income tax act. While completing the assessment of the appellant additions were made under section 68

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

Section 144 read with Section 153A of the Act. 8.2. The Assessee has raised the following grounds of appeal in ITA No. 1765/Mum/2021: “4. That this appeal is preferred by the Appellant for the following reliefs which are erroneously denied by the Hon’ble CIT Appeals 11 as per order dated 20/12/2019 in appeal no. 928/A.Y

ITO 19(2)(3), MUMBAI vs. MEENAKSHI N SHAH, MUMBAI

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2007-08 Dcit 5(2)(2) Meridian Chem Bond Mumbai Purchase Ltd., बनाम/ 903 Raheja Centre, Free Vs. Press Journal Marg, Nariman Point, Mumbai 400 021 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. Aaacr1789G

144. The mere fact that it was not communicated to the assessee would not make such an assessment recorded in the order sheet illegal and that would not bar further 58 Meridian Chem Bond P Ltd. & Meenakshi N Shah ITA No.7385 & 7082/Mum/2016 & C.O. No.86 & 85/Mum/2018 proceedings under section 147. Thus, the assessment was held to be validly reopened under

NISA INDUSTRIAL SERVICES PVT. LTD.,MUMBAI vs. ACIT- WD -10(3)(1), MUMBAI

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am

section 68 of the Act. 6. By relying on the decision of Hon’ble Apex Court in the case of CIT versus Durga Prasad More (82 ITR 540) and Sumati Dayal versus CIT (214 ITR 801), AO observed that the revenue authorities are also supposed to consider the surrounding circumstances and apply the test of human probabilities. He observed

NEMCHAND GALA,MUMBAI vs. DCIT CC 12, MUMBAI

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

Bench: Shri Joginder Singh & Shri Rajesh Kumar

144 r.w.s. 153A of the Act and made various additions towards cessation of liability under Section 41(1)(a), unexplained cash credit under Section 68

NEMCHAND J GALA,MUMBAI vs. DCIT CC 12, MUMBAI

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

Bench: Shri Joginder Singh & Shri Rajesh Kumar

144 r.w.s. 153A of the Act and made various additions towards cessation of liability under Section 41(1)(a), unexplained cash credit under Section 68

NEMCHAND J GALA,MUMBAI vs. DCIT CC 12, MUMBAI

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

Bench: Shri Joginder Singh & Shri Rajesh Kumar

144 r.w.s. 153A of the Act and made various additions towards cessation of liability under Section 41(1)(a), unexplained cash credit under Section 68

NEMCHAND J GALA,MUMBAI vs. DCIT CC 12, MUMBAI

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

Bench: Shri Joginder Singh & Shri Rajesh Kumar

144 r.w.s. 153A of the Act and made various additions towards cessation of liability under Section 41(1)(a), unexplained cash credit under Section 68

NEMCHAND J GALA,MUMBAI vs. DCIT CC 12, MUMBAI

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

Bench: Shri Joginder Singh & Shri Rajesh Kumar

144 r.w.s. 153A of the Act and made various additions towards cessation of liability under Section 41(1)(a), unexplained cash credit under Section 68

NEMCHAND GALA,MUMBAI vs. DCIT CC 12, MUMBAI

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

Bench: Shri Joginder Singh & Shri Rajesh Kumar

144 r.w.s. 153A of the Act and made various additions towards cessation of liability under Section 41(1)(a), unexplained cash credit under Section 68

NEMCHAND J GALA,MUMBAI vs. DCIT CC 12, MUMBAI

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

Bench: Shri Joginder Singh & Shri Rajesh Kumar

144 r.w.s. 153A of the Act and made various additions towards cessation of liability under Section 41(1)(a), unexplained cash credit under Section 68

DCIT CEN CIR 2(2), MUMBAI vs. LAKHAMSHI J GALA, MUMBAI

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

Bench: Shri Joginder Singh & Shri G. Manjunatha

144 r.w.s. 153A of the Act and made various additions towards cessation of liability under Section 41(1)(a), unexplained cash credit under Section 68

DCIT CEN CIR 2(2), MUMBAI vs. LAKHAMSHI J GALA, MUMBAI

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

Bench: Shri Joginder Singh & Shri G. Manjunatha

144 r.w.s. 153A of the Act and made various additions towards cessation of liability under Section 41(1)(a), unexplained cash credit under Section 68

DCIT CEN CIR 2(2), MUMBAI vs. BHAVESH L. GALA, MUMBAI

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

Bench: Shri Joginder Singh & Shri G. Manjunatha

144 r.w.s. 153A of the Act and made various additions towards cessation of liability under Section 41(1)(a), unexplained cash credit under Section 68

LAKAMSHI J GALA,MUMBAI vs. DCIT CC 2(2), MUMBAI

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

Bench: Shri Joginder Singh & Shri G. Manjunatha

144 r.w.s. 153A of the Act and made various additions towards cessation of liability under Section 41(1)(a), unexplained cash credit under Section 68

LAKAMSHI J GALA,MUMBAI vs. DCIT CC 2(2), MUMBAI

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

Bench: Shri Joginder Singh & Shri G. Manjunatha

144 r.w.s. 153A of the Act and made various additions towards cessation of liability under Section 41(1)(a), unexplained cash credit under Section 68

LAKAMSHI J GALA,MUMBAI vs. DCIT CC 2(2), MUMBAI

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

Bench: Shri Joginder Singh & Shri G. Manjunatha

144 r.w.s. 153A of the Act and made various additions towards cessation of liability under Section 41(1)(a), unexplained cash credit under Section 68