Section 2(29A) of the Income Tax Act

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta No.7092/Mum/2013 ("नधा"रण वष" / Assessment Year:2002-03 M/S. Skf India Ltd., The Acit-4(3), बनाम/ (Formerly Known As Skf Aayakar Bhavan, Vs. Bearings India Ltd) Mumbai-400 020 Mahatama Gandhi Memorial Bldg., Netaji Subhash Road, Mumbai-400 002 Appellant Respondent आयकर अपील सं /I.Ta No.3558/Mum/2012 ("नधा"रण वष" / Assessment Year:2005-06 M/S. Skf India Ltd., The Acit-4(3), बनाम/ (Formerly Known As Skf Aayakar Bhavan, Vs. Bearings India Ltd) Mumbai-400 020 Mahatama Gandhi Memorial Bldg., Netaji Subhash Road, Mumbai-400 002 आयकर अपील सं /I.Ta No.7093/Mum/2013 ("नधा"रण वष" / Assessment Year:2004-05 M/S. Skf India Ltd., The Acit-4(3), बनाम/ (Formerly Known As Skf Aayakar Bhavan, Vs. Bearings India Ltd) Mumbai-400 020 Mahatama Gandhi Memorial Bldg., Netaji Subhash Road, Mumbai-400 002 आयकर अपील सं /I.Ta No.6989/Mum/2013 ("नधा"रण वष" / Assessment Year:2004-05

For Appellant: Shri Milin Thakore

Section 112(1)(b)Section 2Section 271(1)(c)Section 48Section 50Section 50C

ACIT RG 25(3), Mumbai vs. Dattani Development, Mumbai

In the result, the appeal filed by the Revenue in ITA N0

ITA 5075/MUM/2010[2007-08]Status: DisposedITAT Mumbai27 Jul 2016AY 2007-08

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.5075/Mum/2010 ("नधा"रण वष" / Assessment Year : 2007-08) The Acit – 25(3), M/S Dattani Development, बनाम/ C-11, R. No. 308, 100, Shreeji Darshan, V. Pratyaksh Kar Bhavan, 1St Floor, S.V. Road, Bandra-Kurla Complex, Kandivali (West), Bandra (East), Mumbai – 400 067. Mumbai – 400 051. "थायी लेखा सं./Pan : Aabfd4969Q (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Miss Aarti SatheFor Respondent: Shri Mukesh Jain, DR

Section 143(2)Section 143(3)Section 50CSection 5O

Utsav Jain, Kolkata vs. I.T.O, WD29(4), Kolkata

In the result, assessee’s appeal stands allowed

ITA 1514/KOL/2013[2009-2010]Status: DisposedITAT Kolkata08 Jun 2016AY 2009-2010

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2009-10 Utsav Jain V/S. Ito, Ward-29(4), 90C Alipur Road, Aaykar Bhawan, 2, Kolkata-700 027 Gariahat Road, [Pan No.Agrpj 4300 R] Kolkataa-700 068 .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 143(3)Section 234BSection 234C

Lahar Singh Siroya vs. The Assistant Commissioner of Income Tax

The appeal stands allowed

ITA/169/2010HC Karnataka15 Dec 2015

Bench: S.SUJATHA,VINEET SARAN

Section 143(1)Section 148Section 2

ITO 20(2)(1), Mumbai vs. Legal Heirs of Shri Durgaprasad Agnihotri, Mumbai

In the result, Revenue’s appeal stands dismissed

ITA 698/MUM/2014[2009-10]Status: DisposedITAT Mumbai14 Oct 2015AY 2009-10

Bench: Shri D. Manmohan, Vp & Shri Sanjay Arora, Am

For Appellant: Shri Sunil T. Vankawala a/wFor Respondent: Shri Love Kumar

Section 50Section 54E

Dayal Tahilram Parwani, Mumbai vs. Addl CIT 19(3), Mumbai

In the result, the assessee’s appeal is allowed the Revenue’s appeal is dismissed

ITA 3545/MUM/2013[2009-10]Status: DisposedITAT Mumbai09 Oct 2015AY 2009-10

Bench: Shri D. Manmohan, Vp & Shri Sanjay Arora, Am आयकर अपील सं./I.T.A. No. 3194/Mum/2013 ("नधा"रण वष" / Assessment Year: 2009-10) Dy. Cit-19(3), Dayal Tahilram Parwani बनाम/ Room No. 305, 3Rd Floor, 4Th Floor, Brijbala Building, 21St Road, Bandra (W), Piramal Chambers, Parel, Vs. Mumbai-400 012 Mumbai-400 050 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacpp 6013 C (राज"व /Revenue) ("नधा"रती/Assessee) : & आयकर अपील सं./I.T.A. No. 3545/Mum/2013 ("नधा"रण वष" / Assessment Year: 2009-10) बनाम/ Dayal Tahilram Parwani Dy. Cit-19(3), Mumbai-400 050 Mumbai-400 012 Vs. ("नधा"रती/Assessee) (राज"व /Revenue) : राज"व क" ओर से/Revenue By : Shri Jasbir S. Chauhanlove Kumar "नधा"रती क" ओर से / Assessee By : Shri Sanjay R. Parikh सुनवाई क" तार"ख / : 18.09.2015 Date Of Hearing घोषणा क" तार"ख / : 09.10.2015 Date Of Pronouncement आदेश / O R D E R Per Sanjay Arora, A. M.: These Are The Cross Appeals, I.E., By The Assessee & Revenue, Arising Out Of The Order By The Commissioner Of Income Tax (Appeals)-30, Mumbai (‘Cit(A)’ For Short) Dated 26-2-2013, Partly Allowing The Assessee’S Appeal Contesting Its Assessment U/S.143(3) Of The Income Tax Act, 1961 (The ‘Act’ Hereinafter) For The Assessment Year (Ay) 2009-10 Vide Order Dated 26-12-2011. 2

For Appellant: Shri Sanjay R. ParikhFor Respondent: Shri Jasbir S. ChauhanLove Kumar

Section 143(3)Section 32(1)Section 50Section 50CSection 54E

DCIT 19(3), Mumbai vs. Dayal Tahilram Parwanian Enterprises, Mumbai

In the result, the assessee’s appeal is allowed the Revenue’s appeal is dismissed

ITA 3194/MUM/2013[2009-10]Status: DisposedITAT Mumbai09 Oct 2015AY 2009-10

Bench: Shri D. Manmohan, Vp & Shri Sanjay Arora, Am आयकर अपील सं./I.T.A. No. 3194/Mum/2013 ("नधा"रण वष" / Assessment Year: 2009-10) Dy. Cit-19(3), Dayal Tahilram Parwani बनाम/ Room No. 305, 3Rd Floor, 4Th Floor, Brijbala Building, 21St Road, Bandra (W), Piramal Chambers, Parel, Vs. Mumbai-400 012 Mumbai-400 050 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aacpp 6013 C (राज"व /Revenue) ("नधा"रती/Assessee) : & आयकर अपील सं./I.T.A. No. 3545/Mum/2013 ("नधा"रण वष" / Assessment Year: 2009-10) बनाम/ Dayal Tahilram Parwani Dy. Cit-19(3), Mumbai-400 050 Mumbai-400 012 Vs. ("नधा"रती/Assessee) (राज"व /Revenue) : राज"व क" ओर से/Revenue By : Shri Jasbir S. Chauhanlove Kumar "नधा"रती क" ओर से / Assessee By : Shri Sanjay R. Parikh सुनवाई क" तार"ख / : 18.09.2015 Date Of Hearing घोषणा क" तार"ख / : 09.10.2015 Date Of Pronouncement आदेश / O R D E R Per Sanjay Arora, A. M.: These Are The Cross Appeals, I.E., By The Assessee & Revenue, Arising Out Of The Order By The Commissioner Of Income Tax (Appeals)-30, Mumbai (‘Cit(A)’ For Short) Dated 26-2-2013, Partly Allowing The Assessee’S Appeal Contesting Its Assessment U/S.143(3) Of The Income Tax Act, 1961 (The ‘Act’ Hereinafter) For The Assessment Year (Ay) 2009-10 Vide Order Dated 26-12-2011. 2

For Appellant: Shri Sanjay R. ParikhFor Respondent: Shri Jasbir S. ChauhanLove Kumar

Section 143(3)Section 32(1)Section 50Section 50CSection 54E