Section 254(1) of the Income Tax Act

Monarch Co-Op Credit Society Limited, Andheri vs. Income Tax Officer, Ward 41(4)(2), Mumbai, Bandra

In the result, the ground of appeal raised by the assessee is allowed

Bench: Shri Pawan Singh & Shri Jagadish(Physicalhearing) Monarch Co-Op Credit Society Ito, Ward – 41(4)(2), Mumbai Limitedshop No. 7, Appolo Arcade, R Vs Kautilya Bhavan Near Videsh K Singh Marg, Andheri (E), Mumbai – Bhavan, G Block Bkc, Bandra 400709. (East), Mumbai – 400051. [Pan: Aaicm3254F] Appellant / Assessee Respondent / Revenue Assessee By Ms. Dinkle Hariya, Advocate Revenue By Ms. Jayshree Thakur, Sr. Dr Date Of Institution 07.05.2026 Date Of Hearing 06.08.2026 Date Of Pronouncement 30.09.2026 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh; 1. This Appeal By Assessee Is Directed Against The Order Of Ld. Cit(A)/Nfac, Delhidated 27.03.2026 For Assessment Year (Ay) 2017-18. The Assessee Has Raised Following Grounds Of Appeal: “1. The Ld. Cit(A), Nfac Has Erred In Affirming With The Ld. Assessing Officer In Disallowing Deduction U/S 80P(2)(A)(I). 2. Your Appellant Further Reserves The Rights To Add, Amend Or Alter The Aforesaid Grounds Of Appeal As They May Think Fit By Themselves Or By Their Representatives.” 2. Rival Submissions Of Both The Parties Have Been Heard & The Record Perused.The Learned Authorised Representative (Ld. Ar) Of The Assessee Submits That The Assessee Is A Cooperative Credit Society. The Assessee Is Engaged In The Business Of Accepting Deposits & Providing Credit Facilities To Its Members. The Case Of The Assessee Was Reopened On The Basis Of Information That The Assessee Has Made Cash Deposits & No Monarch Co-Op Credit Society Limited

Shapoorji Pallonji and Company Private Limited, Mumbai vs. DCIT, Central Circle - 8(3), Mumbai

In the result, ground nos

Bench: Shri Om Prakash Kant & Shri Pawan Singh(Physical Hearing) Shapoorji Pallonji & Company Dcit, Central Circle – 8(3), Mumbai Pvt. Ltd. 1St Floor, 41/44, Vs R No. 656, 6Th Floor, S P Centre, Minoo Desai Marg, Aayakar Bhavan, Colaba, Mumbai – 400005. Mumbai – 400020. [Pan: Aaacs6994C] Appellant / Assessee Respondent / Revenue Assessee By Shri Rajan Vora, Ca A/W Ms. Palak Mehta, Ca Revenue By Shri Basavaraj Hiremath, Cit-Dra/W Shri Rajgopal Parthasarathi, Sr. Dr Date Of Institution 26.02.2026 Date Of Hearing 07.07.2026 Date Of Pronouncement 30.09.2026 Order Under Section 254(1) Of Income Tax Act

Front Line Guards Private Limited, Navi Mumbai vs. The Income Tax Officer, Ward 14(1)(1), Mumbai

Bench: Shri Pawan Singhand Shri Rakesh Kumar Lodha(Physical Hearing) Front Line Guards Pvt. Ltd. Ito, Ward – 14(1)(1), Mumbai Shop No. 2 & 3, Royal Residency, Vs Aayakar Bhawan, M.K. Road, New Plot No. 34, Sector 05, Opp. Marine Lines, Churchgate, Koparkhairane Rly. Station (W), Mumbai – 400020. Navi Mumbai – 400709, Maharashtra. [Pan: Aaacf2042A] Appellant / Assessee Respondent / Revenue Assessee By Shri Rakesh Joshi, Ca (Ar) Revenue By Shri Vikas Chandra, Sr. Dr Date Of Institution 10.07.2026 Date Of Hearing 29.09.2026 Date Of Pronouncement 29.09.2026 Order Under Section 254(1) Of Income Tax Act

Urvil Akshaya Jani, Mumbai vs. ACIT CC-8(2), Mumbai

In the result, all the grounds of appeal are dismissed

Bench: Shri Pawan Singhand Shri Rakesh Kumar Lodha(Physical Hearing) Urvil Akshaya Jani, Acit, Central Circle – 8(2), 92B Advent, G.J. Bhosale Marg Vs Mumbairoom No. 658, 6Th Floor, Sachivalaya, Mumbai – 400021. Aayakar Bhavan, M.K. Road, [Pan: Aabpj1245G] Mumbai – 400020. Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Shri Nishant Somaiya, Cit-Dr Date Of Institution 26.12.2025 Date Of Hearing 28.09.2026 Date Of Pronouncement 28.09.2026 Order Under Section 254(1) Of Income Tax Act

Shree Mahalaxmi Nagari Sahakari Patpedhi Limited, Ambernath vs. Income Tax Officer, Ward 2(2), Kalyan

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

Bench: Shri Om Prakash Kant & Shri Pawan Singh(Physical Hearing) Shree Mahalaxmi Nagari Sahakari Ito, Ward – 2(2), Mumbai Patpedhi Limited, Vs Mohan Plaza, Wayale Nagar, 101 & 102 Saket Chs Ltd., 1St Floor, Khadakpada, Kalyan, Vadavali Section, Ambernath, Kalyan – Dombivali, Thane, Maharashtra - 421501 Maharashtra – 421301. [Pan: Aafts4630M] Appellant / Assessee Respondent / Revenue Assessee By Shri N.A. Kulkarni, Advocate Revenue By Shri Basavaraj Hiremath, Cit-Dr & Shri Rajgopal Parthasarathi, Sr. Dr Date Of Institution 24.03.2026 Date Of Hearing 28.07.2026 Date Of Pronouncement 24.09.2026 Order Under Section 254(1) Of Income Tax Act

S H Donut Empire India Private Limited, Khar West vs. Addl/JCIT (A), Panaji

In the result, the grounds of appeal raised by the assessee are allowed

Bench: Shri Om Prakash Kant & Shri Pawan Singh(Physical Hearing) S H Donut Empire India Pvt. Ltd. Addl/Jcit(A), Panaji G-1, S.H. Ram Building, Road No. Vs Office Of The Commissioner Of 18-A, Khar West, Mumbai – 400052. Income Tax Appeal, Panaji, [Pan: Aancs6071K] Goa – 403001. Appellant / Assessee Respondent / Revenue Assessee By Shri Haresh Wadhwani, Advocate Revenue By Shri Basavaraj Hiremath, Cit-Dr A/W Shri Rajgopal Parthasarathi, Sr. Dr Date Of Institution 18.02.2026 Date Of Hearing 20.07.2026 Date Of Pronouncement 23.09.2026 Order Under Section 254(1) Of Income Tax Act

Swiss Freight (India) Pvt.Ltd, Mumbai vs. Income Tax Officer Ward 11( 2) (4) Mumbai, Mumbai

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

Bench: Shri Om Prakash Kant & Shri Pawan Singh(Physical Hearing) Swiss Freight (India) Pvt. Ltd. Ito, Ward – 11(2)(4), Mumbai 2/3 Patel Palace, Jvk Marg Sahar Vs Aayakar Bhawan, M.K. Road, Road, Koldongari, Andheri East, Mumbai – 400020. Mumbai – 400069. [Pan: Aahcs8778B] Appellant / Assessee Respondent / Revenue Assessee By Shri Pritam Kulapkar, Ca Revenue By Shri Basavaraj Hiremath, Cit-Dra/W Shri Rajgopal Parthasarathi, Sr. Dr Date Of Institution 11.11.2025 Date Of Hearing 16.07.2026 Date Of Pronouncement 23.09.2026 Order Under Section 254(1) Of Income Tax Act

Ashish Santoshkumar Mathur, Mumbai, Maharashtra, India vs. Income Tax Officer (Int. Taxation) 3(2)(1), Mumbai, Maharashtra, India

In the result, all the grounds of appeal are allowed for statistical purpose

Bench: Shri Pawan Singh & Shri Girish Agarwalit(It)A No. 5024/Mum/2026 (Ay: 2013-14) (Physical Hearing) Ashish Santoshkumar Mathur Ito (Int. Taxation) 3(2)(1) C/O. European Freight Pvt. Ltd., Unit Vs Kautilya Bhavan, Bandra Kurla 508, B Wing, 119, Business Point, Complex, Bandra East, Mumbai – Near Air Cargo Complex, Sahar Road, 400051. Andheri East, Mumbai – 400099. Mobile No. 9650590054 E-Mail: Ashish@Europeanfreightlimited.Com [Pan: Ajipm5605N] Appellant / Assessee Respondent / Revenue Assessee By Shri M.S. Mathuria, Advocate Revenue By Shri Sridhar G. Menon, Sr. Dr Date Of Institution 28.04.2026 Date Of Hearing 21.09.2026 Date Of Pronouncement 21.09.2026 Order Under Section 254(1) Of Income Tax Act

Asst. Commissoiner of Income Tax, Mumbai vs. Jangid Properties, Mumbai

Bench: Shri Pawan Singhand Shri Manoj Kumar Aggarwal(Physical Hearing) Acit, Mumbai Jangid Properties, R. No. 849, 8Th Floor, Vs 3Rd Floor, Saraswati Darshan, Kautilya Bhavan, Opp. New Era Cinema, S.V. Road, Bkc, Bandra, Malad (W), Mumbai – 400064. Mumbai – 400051. [Pan: Aaefj3779Q] Appellant / Revenue Respondent /Assessee Assessee By Shri Subodh Ratan Parikh, Ca Revenue By Shri Sajit V Nair, Sr. Dr Date Of Institution 30.01.2026 Date Of Hearing 16.06.2026 Date Of Pronouncement 02.09.2026 Order Under Section 254(1) Of Income Tax Act

Kishor Jamnadas Morzaria, Mumbai vs. Income Tax Officer, Mumbai

In the result, the grounds of appeal raised by the assessee are allowed

Nahur Vishwakutir Chs Ltd, Mulund West vs. ITO 26(1)(1), Mumbai

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

Metropolitan Education Trust, Mumbai vs. ITO (Exemption) 2(1), Mumbai

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Metropolitan Education Trust Ito (Exemption) – 2(1), Mumbai Plot No. 20, 2Nd Floor, F.M. House, Vs 512, Piramal Chambers, Lalbaug, Vallabhbhai Road, Vile Parle (West), Parel, Mumbai – 400012. Mumbai – 400056. [Pan: Aaatm8661M] Appellant / Assessee Respondent / Revenue Assessee By Shri Pramod Parida, Advocate Revenue By Shri Mahesh Londhe, Sr. Dr Date Of Hearing 04.08.2026 Date Of Pronouncement 17.08.2026 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh; 1. This Appeal By Assessee Is Directed Against The Order Of Ld. Cit(A)/Nfacdated 26.06.2025 For Assessment Year (Ay) 2011-12. 2. Rival Submissions Of Both The Parties Have Been Heard & Record Perused. The Learned Authorised Representative (Ld. Ar) Of The Assessee Submits That Assessment Order As Well As Order Of Ld. Cit(A) Is Ex-Parte Order(S). The Assessee Failed To Avail Opportunity To Contest The Proceedings Before Lower Authorities. The Assessee Is Really Interested In Pursuing His Case On Merit. There Was No Deliberate Non-Compliance Before Lower Authorities. The Ld. Ar For The Assessee, Further, Fairly Submits That There Is Delay Of 220 Days In Filing Appeal Before Tribunal.

Anas Mohammed Asif Teli, Mumbai vs. Deputy Commissioner of Income Tax, Mumbai

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

Bench: Shri Pawan Singh & Shri Jagadish(Physical Hearing) Anas Mohammed Asif Teli Dcit,Central Circle – 4(2), Mumbai Plot No. 1329, 1330 Bi Flat No. Vs Kautilya Bhavan Bkc, Bandra East, 1701, 17Th Floor, Mumbai Central, Mumbai – 400051. Nagpada, Mumbai – 400008. [Pan: Bylpt3376A] Appellant / Assessee Respondent / Revenue Assessee By Shri Hiren Raut, Advocate Revenue By Ms. Jayshree Thakur, Sr. Dr Date Of Hearing 07.08.2026 Date Of Pronouncement 07.08.2026 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh; 1. This Appeal By Assessee Is Directed Against The Order Of Ld. Cit(A) Dated 11.10.2025 For Assessment Year (Ay) 2019-20. 2. The Learned Authorised Representative (Ld. Ar) Of The Assessee Submits That By Mistake, The Assessee Has Filed Duplicate Appeal For Same Assessment Year. The Other Appeal Is Registered As Ita No. 8585/Mum/2025 Against The Same Impugned Order, Wherein Relief Is Allowed To The Assessee. Hence, The Assessee May Be Allowed To Withdraw The Appeal. 3. On The Other Hand, The Learned Senior Departmental Representative (Ld. Sr. Dr) For The Revenue Not Opposed The Request Of Ld. Ar Of The Assessee. 4. Considering The Request Of Ld. Ar Of The Assessee, This Appeal Of Assessee Is Dismissed As Withdrawn. Anas Mohammed Asif Teli 5. In The Result, Appeal Filed By Assessee Is Dismissed As Withdrawn.

Rakesh Balkrishna More, Thane vs. Income Tax Officer, Kalyan

In the result, the grounds of appeal allowed for statistical purpose

Bench: Shri Pawan Singh & Shri Jagadish(Physicalhearing) Rakesh Balkrishna More Income Tax Officer, Kalyan 2Nd Floor, Opp. Laxmi Market, Near Vs 2Nd Floor, Rani Mansion, Murbad Jarimari Temple, Kalyan-Dombivali, Road, Kalyan, Kalyan-Dombivali, Maharashtra – 421301. Maharashtra – 421301. [Pan: Aikpm5900F] Appellant / Assessee Respondent / Revenue Assessee By Shri Prashant Ramesh Shinkar, Advocate Revenue By Ms. Jayshree Thakur, Sr. Dr Date Of Hearing 06.08.2026 Date Of Pronouncement 06.08.2026 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh; 1. This Appeal By Assessee Is Directed Against The Order Of Ld. Cit(A)/Nfacdated 10.03.2026 For Assessment Year (Ay) 2019-20. The Assessee Has Raised Following Grounds Of Appeal: “1. On The Facts & In Circumstances Of The Case & In The Law, The Order Under Section 250 Of The I.T. Act, 1961, Passed By Hon'Ble Commissioner Of Income-Tax (Appeals) Is Invalid & Bad In Law. 2. On The Facts & In Circumstances Of The Case & In Law, Hon'Ble Commissioner Of Income-Tax (Appeals) Erred In Dismissing An Appeal By Finding No Infirmity In The Assessment Order & Dismissing All The Grounds Of Appeal Raised By The Appellant. 3. On The Facts & In Circumstances Of The Case & In Law, The Learned Assessing Officer Erred In Making An Addition Of Rs.1,95,935/-To The Declared Total Income, Being Disallowance Of Expense U/S 40A(3) Of The Income-Tax Act 1961, Although An Appellant Has Valid Explanation For Not Taxing The Same. 4. On The Facts & In Circumstances Of The Case & In Law, The Learned Assessing Officer Erred In Relying On The Information Disseminated During The Rakesh Balkrishna More

Sneha Jayendra Padwal, Mumbai vs. Commissioner of Income-Tax (Appeals), Mumbai, Piramal Chamber

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

Bench: Shri Pawan Singh & Shri Jagadish(Physical Hearing) Sneha Jayendra Padwal Ito, Ward – 41(4(4), Mumbai Room No. 2, Waygankar Chal, New Vs Room No. 854D, Kautilya Bhawan, Deepak Wadi Khar East, C-41 To C-43, G Block, Bandra Mumbai – 400051. Kurla Complex, Bandra (East), [Pan: Cgupp8588C] Mumbai – 400051. Appellant / Assessee Respondent / Revenue Assessee By Shri Vishwas Sawant, Advocate Revenue By Ms. Jayshree Thakur, Sr. Dr Date Of Hearing 05.08.2026 Date Of Pronouncement 05.08.2026 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh; 1. This Appeal By Assessee Is Directed Against The Order Of Ld. Cit(A)Dated 30.06.2025 For Assessment Year (Ay) 2017-18. 2. The Learned Authorised Representative (Ld. Ar) Of The Assessee Submits That By Mistake, The Assessee Has Filed Duplicate Appeal For Same Assessment Year. The Other Appeal Is Registered As Ita No. 5571/Mum/2026 Against The Same Impugned Order. Hence, The Assessee May Be Allowed To Withdraw The Appeal. 3. On The Other Hand, The Learned Senior Departmental Representative (Ld. Sr. Dr) For The Revenue Not Opposed The Request Of Ld. Ar Of The Assessee. Considering The Request Of Ld. Ar Of The Assessee, This Appeal Of Assessee Is Dismissed As Withdrawn. Sneha Jayendra Padwal

Sunil Kirit Chavda, Mumbai vs. Deputy Commissioner of Income Tax-41(1)(1), Mumbai

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

Bench: Shri Om Prakash Kant & Shri Pawan Singh(Physical Hearing) Sunil Kirit Chavda Dcit Circle – 41(1)(1), Mumbai 1101 A Wing, Raheja Vihar, Chandivali, Vs R. No. 808, Kautilya Bhavan, Mumbai – 400072. Bkc, Bandra East, [Pan: Asjpc6435G] Mumbai – 400051. Appellant / Assessee Respondent / Revenue Assessee By Shri Jigar Mehta, Ca Revenue By Shri Rajgopal Parthasarathi, Sr. Dr Date Of Institution 16.03.2026 Date Of Hearing 27.07.2026 Date Of Pronouncement 27.07.2026 Order Under Section 254(1) Of Income Tax Act