Section 151(2) of the Income Tax Act

Met Pro Chemicals, Mumbai vs. National Faceless Appeal Centre, Delhi

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

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Met Pro Chemicals V. Cit(A) Room No. 208, Alankar Building National Faceless Appeal Centre Samuel Street, Masjid Bunder Delhi Mumbai - 400003 Pan: Aabfm0950E (Appellant) (Respondent) Assessee Represented By : Shri Manoj Pandit Shri. Ashish Kumar Deharia Department Represented By :

Vrushali Sanjay Shinde, Mumbai vs. Dy CIT CC-1, Thane

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2007-08 Mrs. Vrushali Sanjay Dcit, Shinde, Central Circle-I, 101B, Merigold Prestige Thane, Resident, 282, Boundary Road, Vs. Ghodbunder Road, Civil Lines, Meerut, Behind Dala Engg., Meerut, Kavesar, Uttar Pradesh – 250 001 Thane – 400 607 Pan: Ajnps5211K (Appellant) (Respondent)

Deepak Srichand Bathija, Mumbai vs. NFAC, Delhi

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T. Varkey, Jm & Shri M. Balaganesh, Am आयकर अपील सं/ I.T.A. No.2600/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2012-13) Deepak Srichand Bathija बिधम/ Nfac, Delhi 5-B, Elegant Apartment, 3, Room No. 356 C.R. Vs. Sobhani Road, Cuffe Building, New Delhi- Parade, Mumbai-400005. 110002. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaapb6001A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Hari Raheja Revenue By: Shri Vaibhav Jain सुनवाई की तारीख / Date Of Hearing: 13/12/2022 घोषणा की तारीख /Date Of Pronouncement: 22/12/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 25.08.2022 For The Assessment Year 2012-13. 2. The Assessee Has Filed Eleven (11) Grounds, However, At The Outset, The Ld. Ar Drew Our Attention To Ground No. 1 Wherein The Assessee Has Challenged The Validity Of Reopening Of The Assessment Made By The Ao U/S 147 Of The Income Tax Act, 1961 (Hereinafter “The Act”) Without Satisfying The Condition Precedents U/S 147 Of The Act. Since It Is A Legal Issue We Would Like To Adjudicate The Same First.

Saytidevi Kantilal Bhandari, Mumbai vs. The ITO - Ward- 19(3)(2), Mumbai

In the result, the appeal of the assessee is allowed

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.1734/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2008-09) Saytidevi Kantilal Bhandari बिधम/ Ito, Ward-19(3)(2) Room No. 224, 2Nd Floor, 162, Tp Street, 6 Vs. Kumbharwada, Mumbai- Matru Mandir, Tardeo 400004. Road, Mumbai-400007. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aghpb9079K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Sanjiv M. Shah & Rajesh Chamaria Revenue By: Smt. Nayana K. Kumar सुनवाई की तारीख / Date Of Hearing: 01/12/2022 घोषणा की तारीख /Date Of Pronouncement: 22/12/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax-30, Mumbai Dated 16.12.2019 For Assessment Year 2008-09. 2. At The Outset, The Assessee Drew Our Attention To The Grounds Of Appeal Wherein He Has Raised The Legal Issue Regarding Validity Of Reopening Of Assessment By Ao U/S 147 Of The Income Tax Act, 1961 (Hereinafter “The Act”).

Sunil Khanna, Navi Mumbai vs. ACIT 28(3), Navi Mumbai

In the result, the appeal by the assessee is partly allowed, while the appeal by the Revenue is dismissed

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail