DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), MUMBAI vs. M/S CAPACIT"E INFRAPROJECTS LTD, MUMBAI

In the result, the appeals filed by the Revenue are allowed

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita Nos. 954 To 957/Mum/2023 Assessment Years: 2017-18 To 2020-21 Dy. Cit, Central Circle-1(2), M/S Capacit’E Infraprojects 906, 9Th Floor, Pratistha Ltd., Bhavan, Old Cgo Building Vs. 605-607, Shrikant Chamber, (Annexe), M.K. Road, Phase-I, 6Th Floor, Adjacent To Mumbai-400020. R K Studio, Sion-Trombay Road, Chembur, Mumbai-400071. Pan No. Aaecc 9463 G Appellant Respondent

6 M/s Capacit’e Infraprojects Ltd. ITA Nos. 954 to 957/Mum/2023 ITA Nos. 954 to 957/Mum/2023 found in documentary evidence found in documentary evidence filed , no disallowance was called , no disallowance was called for. 6.4 We have heard rival submission of the parties and peruse We have heard rival submission of the parties and peruse We have heard rival submission

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI vs. M/S CAPACIT"E INFRAPROJECT LTD, MUMBAI

In the result, the appeals filed by the Revenue are allowed

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita Nos. 954 To 957/Mum/2023 Assessment Years: 2017-18 To 2020-21 Dy. Cit, Central Circle-1(2), M/S Capacit’E Infraprojects 906, 9Th Floor, Pratistha Ltd., Bhavan, Old Cgo Building Vs. 605-607, Shrikant Chamber, (Annexe), M.K. Road, Phase-I, 6Th Floor, Adjacent To Mumbai-400020. R K Studio, Sion-Trombay Road, Chembur, Mumbai-400071. Pan No. Aaecc 9463 G Appellant Respondent

6 M/s Capacit’e Infraprojects Ltd. ITA Nos. 954 to 957/Mum/2023 ITA Nos. 954 to 957/Mum/2023 found in documentary evidence found in documentary evidence filed , no disallowance was called , no disallowance was called for. 6.4 We have heard rival submission of the parties and peruse We have heard rival submission of the parties and peruse We have heard rival submission

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI vs. M/S CAPACIT"E INFRAPROJECTS LTD, MUMBAI

In the result, the appeals filed by the Revenue are allowed

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita Nos. 954 To 957/Mum/2023 Assessment Years: 2017-18 To 2020-21 Dy. Cit, Central Circle-1(2), M/S Capacit’E Infraprojects 906, 9Th Floor, Pratistha Ltd., Bhavan, Old Cgo Building Vs. 605-607, Shrikant Chamber, (Annexe), M.K. Road, Phase-I, 6Th Floor, Adjacent To Mumbai-400020. R K Studio, Sion-Trombay Road, Chembur, Mumbai-400071. Pan No. Aaecc 9463 G Appellant Respondent

6 M/s Capacit’e Infraprojects Ltd. ITA Nos. 954 to 957/Mum/2023 ITA Nos. 954 to 957/Mum/2023 found in documentary evidence found in documentary evidence filed , no disallowance was called , no disallowance was called for. 6.4 We have heard rival submission of the parties and peruse We have heard rival submission of the parties and peruse We have heard rival submission

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), MUMBAI vs. M/S CAPACIT"E INFRAPROJECT LTD, MUMBAI

In the result, the appeals filed by the Revenue are allowed

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita Nos. 954 To 957/Mum/2023 Assessment Years: 2017-18 To 2020-21 Dy. Cit, Central Circle-1(2), M/S Capacit’E Infraprojects 906, 9Th Floor, Pratistha Ltd., Bhavan, Old Cgo Building Vs. 605-607, Shrikant Chamber, (Annexe), M.K. Road, Phase-I, 6Th Floor, Adjacent To Mumbai-400020. R K Studio, Sion-Trombay Road, Chembur, Mumbai-400071. Pan No. Aaecc 9463 G Appellant Respondent

6 M/s Capacit’e Infraprojects Ltd. ITA Nos. 954 to 957/Mum/2023 ITA Nos. 954 to 957/Mum/2023 found in documentary evidence found in documentary evidence filed , no disallowance was called , no disallowance was called for. 6.4 We have heard rival submission of the parties and peruse We have heard rival submission of the parties and peruse We have heard rival submission

DCIT 12(1)(2), MUMBAI vs. BUSINESS MATCH SERVICES (I) P. LTD., MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year: 2012-13

disallowance of Rs.4,87,52,408/- u/s14A. 5.The appellant prays that for these and other reasons it is submitted that the order of the Ld. CIT(A) on the above grounds be set aside and that of the A.O. be restored. 2 M/s. Businessmatch Services (I) Pvt. Ltd. 6. The appellant craves leave to amend add, amend or alter

DCIT 9(3)(1), MUMBAI vs. FERN INFRASTRUCTURE P.LTD, MUMBAI

section 133 (6) and summons u/s. 131(1) were issued to 19 parties, in some cases the notices issued were returned back by the postal department and in some cases notices were served but no reply was received. The A.O. asked the aR of the assessee to produce those parties. Furhter, the AR of the assessee was also asked

ITO 1(2)(3), MUMBAI vs. MANGALAM DRUGS & ORGANICS LTD, MUMBAI

Appeal of the revenue is dismissed

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

disallowance under section 14A of the Act. The revenue is in appeal before the Tribunal against the relief given by the CIT(A) towards bogus purchases. 4. The brief facts pertaining to the issue under consideration – The AO during the course of assessment proceeding issued notice under section 133(6