VALIANT GLASS WORKS P.LTD,MUMBAI vs. ASST CIT CEN CIR 38, MUMBAI

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

Bench: Sri G. S. Pannu & Sri Sanjay Gargvaliant Glass Works Pvt. Vs. The Asst. Commissioner Of Ltd., C/O. Shankarlal Jain & Income Tax, Associates, 12, Engineer Central Circle-38, Mumbai Building, 265, Princess Street, Mumbai 400 002 Pan:Aaacv 1224 E Appellant .. Respondent

reassessment proceedings u/s 147 of the Act. In case, the said reopened assessment proceedings were held to be invalid, then the AO was precluded from going into the merits and in such circumstances, such proceedings being void and ab initio could not be considered to be pending or abated for the purpose of assessment proceedings u/s 153A

JAIN MACHINE TOOLS ,MUMBAI vs. INCOME TAX OFFICER, WARD 26(1)(7), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2012-13 Jain Machine Tools, Ito, Ward 26(1)(7), 16, Meghal Industrial Estate, Room 625, 6Th Floor, Kautilya Vs. Devidayal Road, Mulund (West) Bhavan, C-41 To C-43, G Block, Mumbai-400080. Bandra Kurla Complex, Bandra (East), Mumbai-400051. Pan No. Aacfj 6163 H Appellant Respondent

disallowance u/s 40(a)(ia) of the Act amounting to Rs.68,548/- was made. u/s 40(a)(ia) of the Act amounting to Rs.68,548/ u/s 40(a)(ia) of the Act amounting to Rs.68,548/ Subsequently, the Assessing Officer received information from the Subsequently, the Assessing Officer received information from the Subsequently, the Assessing Officer received information from

GRASIM INDUSTRIES LTD,MUMBAI vs. DCIT CENT. CIR. - 1(4), MUMBAI

In the result, the appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

reassessment proceedings as got abated and he issued notice u/s 153C r.w.s. 153A of the Act, on issued notice u/s 153C r.w.s. 153A of the Act, on issued notice u/s 153C r.w.s. 153A of the Act, on Grasim Industries Ltd. 5 ITA Nos. No. 1053 to 1055/M/2018 and ors. 1053 to 1055/M/2018 and ors. 26.11.2014 requiring the assessee to file

JCIT CENT. CIR. - 1(4), MUMBAI vs. GRASIM INDUSTRIES LTD, MUMBAI

In the result, the appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

reassessment proceedings as got abated and he issued notice u/s 153C r.w.s. 153A of the Act, on issued notice u/s 153C r.w.s. 153A of the Act, on issued notice u/s 153C r.w.s. 153A of the Act, on Grasim Industries Ltd. 5 ITA Nos. No. 1053 to 1055/M/2018 and ors. 1053 to 1055/M/2018 and ors. 26.11.2014 requiring the assessee to file

GRASIM INDUSTRIES LTD,MUMBAI vs. DCIT CENT. CIR. - 1(4), MUMBAI

In the result, the appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

reassessment proceedings as got abated and he issued notice u/s 153C r.w.s. 153A of the Act, on issued notice u/s 153C r.w.s. 153A of the Act, on issued notice u/s 153C r.w.s. 153A of the Act, on Grasim Industries Ltd. 5 ITA Nos. No. 1053 to 1055/M/2018 and ors. 1053 to 1055/M/2018 and ors. 26.11.2014 requiring the assessee to file

EBRAHIM ESSA DEVELOPERS PRIVATE LIMITED,MUMBAI vs. ITO-9(2)(4), MUMBAI, MUMBAI

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

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2012-13 Ebrahim Essa Developers Pvt. Ltd., Ito-9(2)(4), 115 Dathawala Wstate, Sv Road, Aayakar Bhavan, Vs. Jogeshwari West, 400 102. Mumbai-400020. Pan No. Aacce 4720 E Appellant Respondent

147 of Income Tax Act, 1961. 3. On the facts and circumstances of the Appellant's case and in law 3. On the facts and circumstances of the Appellant's case and in law 3. On the facts and circumstances of the Appellant's case and in law the Ld. CIT(A) erred i the Ld. CIT(A) erred

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

reassessment proceeding under Section 147 of the Act for the Assessment Year 2007-08 and 2008-09 have not been challenged on behalf of the Assessee. The appeals before the Tribunal are being pursued by the mother of the Appellant being his legal heir and duly constituted attorney of other ITA Nos. 1764-1767 & 1911-1912/Mum/2021

AMBUJA CEMENT INDIA P.LTD,MUMBAI vs. ASST CIT CIR 3(1), MUMBAI

In the result appeal of the assessee is allowed as indicated above

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2600/Mum/2014 (नििाारण वर्ा / Assessment Year : 2005-06)

disallowed expenses on proportionate basis to the tune of Rs. 7,21,181/- u/s 14A of the 1961 Act while framing original assessment order dated 26.11.2007 passed u/s 143(3) of the 1961 Act. This assessment order per-se had now attained finality and additions as were made by the AO u/s 14A of the 1961 Act stood affirmed