M/S RENUKAMATA MULTI STATE CO-OP. URBAN CREDITN SOC. LTD.,MUMBAI vs. THE ASSTT. CIT, CC-4(4), MUMBAI

153D by the competent authority is\nmechanical and without application of mind.\n\n2 It is submitted that in the facts and the circumstances of the case, and in\nlaw, the Assessing Officer erred in issuing a notice dated 27.12.2019 directing\nthe appellants to get the accounts audited under section 142(2A) at the fag end\nof the assessment

SHRI RENUKAMATA MULTI-STATE CO-OPERATIVE URBAN SOCIETY LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 4(4), MUMBAI

153D by the competent authority is\nmechanical and without application of mind.\n2 It is submitted that in the facts and the circumstances of the case, and in\nlaw, the Assessing Officer erred in issuing a notice dated 27.12.2019 directing\nthe appellants to get the accounts audited under section 142(2A) at the fag end\nof the assessment proceedings

JCIT (OSD), CC-4(4), MUMBAI vs. M/S. SHRI RENUKAMATA MULTI-STATE COOPERATIVE URBAN CREDIT SOCIETY LTD., AHAMEDNAGAR

153D by the competent authority is\nmechanical and without application of mind.\n2 It is submitted that in the facts and the circumstances of the case, and in\nlaw, the Assessing Officer erred in issuing a notice dated 27.12.2019 directing\nthe appellants to get the accounts audited under section 142(2A) at the fag end\nof the assessment proceedings

HELIOS MERCANTILE LIMITED ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI, MUMBAI.

153D", "Section 132", "Section 2(28C)", "Section 117", "Section 148", "Section 153B", "Section 144BA", "Section 271AAA", "Section 271(1)(c)", "Section 271AAB(1A)", "Section 68

HELIOS MERCANTILE LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI

153D", "Section 144", "Section 143(2)", "Section 69C", "Section 115BBE", "Section 132", "Section 132A", "Section 153B", "Section 144BA", "Section 2(28C)", "Section 117", "Section 148", "Section 271AAA", "Section 271(1)(c)", "Section 271AAB(1A)", "Section 68

SVP GLOBAL TEXTILES LTD FORMERLY SVP GLOBAL VENTURES LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI MUMBAI, MUMBAI

153D", "Section 153B", "Section 2(28C)", "Section 117", "Section 148", "Section 144BA", "Section 271AAA", "Section 271(1)(c)", "Section 271AAB(1A)", "Section 68

HELIOS MERCANTILE LIMITED ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-6(1), MUMBAI

153D", "Section 132", "Section 132A", "Section 153B", "Section 144BA", "Section 2(28C)", "Section 117", "Section 148", "Section 271AAA", "Section 271(1)(c)", "Section 271AAB(1A)", "Section 68

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

153D of the act. Thus, this ground was dismissed. The\nassessee also contested that the assessment order has been passed\nwithout issuance of notice under section 143 (2) of the act within the\nprescribed time limit. The learned CIT A after considering the\nexplanation of the assessee decided this issue as per paragraph\nnumber 6 of the order holding

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

153D of the act. Thus, this ground was dismissed. The\nassessee also contested that the assessment order has been passed\nwithout issuance of notice under section 143 (2) of the act within the\nprescribed time limit. The learned CIT A after considering the\nexplanation of the assessee decided this issue as per paragraph\nnumber 6 of the order holding

ACIT (CC) -8(2) , MUMBAI vs. M/S. HELIOS MERCANTILE LTD, MUMBAI

153D of the act. Thus, this ground was dismissed. The\nassessee also contested that the assessment order has been passed\nwithout issuance of notice under section 143 (2) of the act within the\nprescribed time limit. The learned CIT A after considering the\nexplanation of the assessee decided this issue as per paragraph\nnumber 6 of the order holding

SHRIVALLABH PITTE INDUSTRIES LTD MUMBAI,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1),MUMBAI, MUMBAI

153D of the act. Thus, this ground was dismissed. The\nassessee also contested that the assessment order has been passed\nwithout issuance of notice under section 143 (2) of the act within the\nprescribed time limit. The learned CIT A after considering the\nexplanation of the assessee decided this issue as per paragraph\nnumber 6 of the order holding

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

153D of the act. Thus, this ground was dismissed. The\nassessee also contested that the assessment order has been passed\nwithout issuance of notice under section 143 (2) of the act within the\nprescribed time limit. The learned CIT A after considering the\nexplanation of the assessee decided this issue as per paragraph\nnumber 6 of the order holding

SHRIVALLABH PITTE INDUSTRIES LTD ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX,CENTRAL CIRLE -6(1) , MUMBAI

153D of the act. Thus, this ground was dismissed. The\nassessee also contested that the assessment order has been passed\nwithout issuance of notice under section 143 (2) of the act within the\nprescribed time limit. The learned CIT A after considering the\nexplanation of the assessee decided this issue as per paragraph\nnumber 6 of the order holding

ACIT (CC)-8(2) , MUMBAI vs. HELIOS EXPORTS LTD, MUMBAI

153D", "271AAB(1A)", "68", "69A", "32", "32A" ], "issues": "Whether the approvals granted under Section 153D of the Income Tax Act, 1961, for the assessment

ACIT (CC)-8(2) , MUMBAI vs. HELIOS EXPORTS LTD, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

153D of the act. Thus, this ground was dismissed. The assessee also contested that the assessment order has been passed without issuance of notice under section 143 (2) of the act within the prescribed time limit. The learned CIT – A after considering the explanation of the assessee decided this issue as per paragraph number 6 of the order holding

CITRON INFRAPROJECT LTD.,,MUMBAI-400005 vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2), MUMBAI-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

153D of the act. Thus, this ground was dismissed. The assessee also contested that the assessment order has been passed without issuance of notice under section 143 (2) of the act within the prescribed time limit. The learned CIT – A after considering the explanation of the assessee decided this issue as per paragraph number 6 of the order holding

ACIT (CC)-8(2) , MUMBAI vs. HELIOS EXPORTS LTD, MUMBAI

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

153D of the act. Thus, this ground was dismissed. The assessee also contested that the assessment order has been passed without issuance of notice under section 143 (2) of the act within the prescribed time limit. The learned CIT – A after considering the explanation of the assessee decided this issue as per paragraph number 6 of the order holding

CITRON INFRAPROJECT LTD.,,MUMBAI-400005 vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2), MUMBAI-400020

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

153D of the act. Thus, this ground was dismissed. The assessee also contested that the assessment order has been passed without issuance of notice under section 143 (2) of the act within the prescribed time limit. The learned CIT – A after considering the explanation of the assessee decided this issue as per paragraph number 6 of the order holding