Section 245HA of the Income Tax Act

Shri. Bakul Kunverji Rajal, Mumbai vs. Asst CIT CC 3(3), Mumbai

In the result, all the appeals of the assessee are partly allowed

Shri. Bakul Kunverji Rajal, Mumbai vs. Asst CIT CC 3(3), Mumbai

In the result, all the appeals of the assessee are partly allowed

Shri. Bakul Kunverji Rajal, Mumbai vs. Asst CIT CC 3(3), Mumbai

In the result, all the appeals of the assessee are partly allowed

Shri. Bakul Kunverji Rajal, Mumbai vs. Asst CIT CC 3(3), Mumbai

In the result, all the appeals of the assessee are partly allowed

Shri. Bakul Kunverji Rajal, Mumbai vs. Asst CIT CC 3(3), Mumbai

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.7622/Mum/2019 (निर्धारण वर्ा / Assessment Year: 1989-90) & आयकर अपील सं/ I.T.A. No.7623/Mum/2019 (निर्धारण वर्ा / Assessment Year: 1990-91) Shri Bakul Kunverji Rajal बिधम/ Acit, Cc-3(3) 116, Mulji Devsi Building, Aayakar Bhavan, Room Vs. Ground Floor, New Chinch No. 401, M. K. Road, Bunder Road, Mumbai- Mumbai-400020. 400009. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabpr4005M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Haresh Shah Revenue By: Smt. Madhumalti Ghosh (Dr) सुनवाई की तारीख / Date Of Hearing: 04/01/2023 घोषणा की तारीख /Date Of Pronouncement: 28/02/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: The Assessee Had Preferred The Aforesaid Captioned Appeals Against The Order Of The Ld. Cit(A)-51, Mumbai Dated 13.09.2019 For Ay. 1989-90 & 1990-91. Since The Issues Involved In These Appeals Are Common, They Are Being Taken Up Together. 2. The First Ground Of The Appeal Has Not Been Pressed. Accordingly Ground No.1 Of The Appeals For Ays 1989-90 & 1990-91 Is Dismissed. 3. The Next Two Grounds Of Appeal In All The Four (4) Appeals Are Against The Addition/S Made By The Ao In The Assessment Orders Impugned Before Us, Which Are Summarized Below: -

Shri. Bakul Kunverji Rajal, Mumbai vs. Asst CIT CC 3(3), Mumbai

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Aby T. Varkey, Jm & Shri Om Prakash Kant, Am आयकर अपील सं/ I.T.A. No.7622/Mum/2019 (निर्धारण वर्ा / Assessment Year: 1989-90) & आयकर अपील सं/ I.T.A. No.7623/Mum/2019 (निर्धारण वर्ा / Assessment Year: 1990-91) Shri Bakul Kunverji Rajal बिधम/ Acit, Cc-3(3) 116, Mulji Devsi Building, Aayakar Bhavan, Room Vs. Ground Floor, New Chinch No. 401, M. K. Road, Bunder Road, Mumbai- Mumbai-400020. 400009. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabpr4005M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Haresh Shah Revenue By: Smt. Madhumalti Ghosh (Dr) सुनवाई की तारीख / Date Of Hearing: 04/01/2023 घोषणा की तारीख /Date Of Pronouncement: 28/02/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: The Assessee Had Preferred The Aforesaid Captioned Appeals Against The Order Of The Ld. Cit(A)-51, Mumbai Dated 13.09.2019 For Ay. 1989-90 & 1990-91. Since The Issues Involved In These Appeals Are Common, They Are Being Taken Up Together. 2. The First Ground Of The Appeal Has Not Been Pressed. Accordingly Ground No.1 Of The Appeals For Ays 1989-90 & 1990-91 Is Dismissed. 3. The Next Two Grounds Of Appeal In All The Four (4) Appeals Are Against The Addition/S Made By The Ao In The Assessment Orders Impugned Before Us, Which Are Summarized Below: -

A.T. Trade Overseas P. Ltd., Mumbai vs. Dy CIT-CC- 2(4), Mumbai

In the result, appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Blea.T. Trade Overseas Pvt. Ltd., V. Dcit – Central Circle – 2(4) A-601 Cello Trihumph 802, 8Th Floor I.B. Patel Road, Goregaon (E) Pratishtha Bhavan Mumbai – 400063 Old Cgo Annexe Maharishi Karve Road Pan: Aacca7944A Mumbai - 400020 (Appellant) (Respondent) Assessee By : Shri Dharmesh Shah Department By : Ms. Sailaja Rai

M/S Naresh Trading Co., Mumbai vs. Asst CIT CC 3 (3), Mumbai

The appeal is dismissed as withdrawn subject to the observation recorded hereinabove

Bench: Shri S.Rifaur Rahman () & Shri Ravish Sood () M/S Naresh Trading Co. Asstt. Cit, Cc-3(3) 116, Mulji Devsi Building, Ground Vs. Room No. 401, Floor, New Chinch Bunder Road, Aayakar Bhavan, M.K. Road, Mumbai – 400 009 Mumbai 400 020

M/S Naresh Trading Co., Mumbai vs. Asst CIT CC 3 (3), Mumbai

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

Bench: Shri Shamim Yahya & Shri Pavan Kumar Gadalem/S Naresh Trading Co. Vs. Acit, Cc 3(3) 116 Mulji Devsi Bldg, Aayakar Bhavan, R.No. Ground Floor, New 401, Mk Road, Chinch, Bunder Road, Mumbai. Mumbai – 400009. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaafn3246K Appellant .. Respondent Appellant By : None ( Withdrawal Letter Filed Dt 08.03.2021) Respondent By : Ms. Smita Verma, Dr Date Of Hearing 12.03.2021 Date Of Pronouncement 15.03.2021 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) - 51, Mumbai, Passed U/S. 143(3) R.W.S 147 R.W.S 245Ha & 250 Of The Income Tax Act, 1961. 2. At The Time Hearing, None Appeared On Behalf Of The Assessee. The Assessee Has Filed A Letter Dated 08-03- 2021 Mentioning That The Assessee Is Intend To Settle The Tax Litigation By Opting For ‘Vivad Se Vishwas Scheme M/S Naresh Trading Co., Mumbai 2020’(Vsvs2020) & Filed An Application In Form No. 1 & 2 Under Vsvs Rules 2020. Contra, The Ld. Dr Has No Objections.