PRASHANT VIJAY KALE,THANE vs. CPC, INCOME TAX DEPT., , BENGALURU

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

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm National Faceless Appeal Prashant Vijay Kale Center 47-403, Swastik Residency, Centralized Processing Near Muchhala College, Vs. Gb Road Kavesar, Center, Income Tax Thane, Mumbai-400 615 Department, Bengaluru (Respondent) (Appellant) Pan No. Adapk8367M Assessee By : Mr. Rajan Vora, Adv Revenue By : Mr. Nihar Rajan Samal, Sr. Ar Date Of Hearing: 21.06.2022 Date Of Pronouncement : 22.07.2022

234F of the Act.” Prashant Vijay Kale, A.Y. 18-19 02. Briefly, stated fact shows that assessee is an individual a resident and ordinarily resident of India as per section 6(1) of the Act. Assessee is also the resident of United Kingdom for Calendar year 2017 as per the tax laws of United Kingdom. Therefore, from 1 April

ORIENT OVERSEAS CONTAINER LINE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE 3(2)(2), MUMBAI

68 of erstwhile Service Tax\nlaw and Section 49 of CGST Act, the comparison is given herein\nbelow.\nXX\nXX\n20.\nOn perusal of the comparison of the relevant provision of\nservice tax law and GST law it can be seen that both are\nindirect taxes and is recovered by the service provider on\nbehalf of assessee

ARHAM ANMOL PROJECTS PRIVATE LIMITED,VILLAGE VALSHIND, BHIWANDI vs. CIRCLE 1 KALYAN, KALYAN, THANE

In the result, the legal grounds challenging the validity of the assessment are dismissed

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokararham Anmol Projects Dcit Circle 1, Private Limited 2Nd Floor, Rani H. No. 1113, Ground Vs. Mansion, Murbad Floor, Arham Logiparc, Road, Kalyan Nh-3, Nashik Highway, (West), Thane, Village Valshind, Maharashtra – 421 Bhiwandi, Maharashtra – 301 421 302. Pan/Gir No. Aagca9644P (Applicant) (Respondent) Assessee By Shri Subhash Bains, Ld. Ar Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 28.01.2026 Date Of Pronouncement 26.03.2026

68,674/- to business income. (iii) Professional Fees – Rs. 2,07,865/- The assessee had received professional and technical fees of Rs. 4,15,730/-. In absence of explanation, 50% thereof amounting to Rs. 2,07,865/- was added as business income. (iv) Rent Receipts – Rs. 2,00,25,538/- The Assessing Officer observed that the assessee received rent receipts

ISAT AFRICA LIMITED FZC,UNITED ARAB EMIRATES vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

In the result, the final assessment order passed by AO is set aside and the appeal of the assessee is accordingly allowed in above terms

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanisat Africa Limited Fzc Vs. The Deputy Commissioner Office No. 5 Pre-Fab, C Phase Ii, Of Income Tax Fujairah Free Zone Fujairah, Dubai, International Tax Circle- United Arab Emirates, Dubai - 2(2)(2) 999999 Mumbai, Maharashtra. Pan – Aagci8661Q (Appellant) (Respondent)

234F of the Act. iSAT Africa Limited FZC 5. That on the facts and circumstances of the case and in law, the Ld. AO has erred in initiating penalty proceedings under section 270A of the Act for alleged misreporting of income. The Appellant craves leave to add, amend, alter, delete, rescind, forgo, or withdraw any of the above grounds

SUDHIR APPUKUTTAN PANIKASSERY ,MUMBAI vs. INCOME TAX OFFICER CIRCLE 3, KALYAN

In the result, the appeal of the assesse bearing ITA No

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

234F has already been paid 5. The Appellant craves leave to add to alter or amend all or any of the above grounds of appeal.” 3. The brief facts of the case are that the assessee is an individual and has not filed the return of income for A.Y. 2022-23 as per provisions of section

JAMUNA APARTMENTS CO-OPERATIVE HOUSING SOCIETY LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, BENGALURU

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

Bench: Shri Pavan Kumar Gadalejamuna Apartments Co- Vs. Dcit, Cpc, Operativehousingsocietyltd, Bengaluru-560500. 68, Opp. Shoppers Stop, Karnataka. S.V. Road, Andheri (West), Mumbai -400058. Pan/Gir No. : Aaaaj1509L Appellant .. Respondent

68, Opp. Shoppers Stop, Karnataka. S.V. Road, Andheri (West), Mumbai -400058. PAN/GIR No. : AAAAJ1509L Appellant .. Respondent Assessee by : Shri.Yogesh A.Thar, & Shri.Karan Jain.AR Revenue by : Shri G.J. Ninawe.Sr.DR Date of Hearing 01.11.2023 Date of Pronouncement 06.11.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The asseessee has filed the appeal against the order of the National Faceless Appeal