Section 47 of the Income Tax Act

Mukesh Mishra, Thane vs. ACIT, Circle 1, Thane

In the result, appeal filed by the Assessee is allowed for statistical purposes

Bench: Shri Challa Nagendra Prasad & Shri Rakesh Kumar Lodhaassessment Year: 2020-2021 Mukesh Mishra Acit, Circle 1, Thane 2A/142, Pristine, Kalpataru Qureshi Mansion, Hills, Near Tikujini Wadi, Gokhale Road, Thane Vs. Manpada, Thane – 400 602 Thane- 400610 Maharashtra Maharashtra Pan- Anjpm3526D (Appellant) (Respondent) Assessee Represented By : Ms Ketki Rajeshirke Revenue Represented By : Shri Prasana Prakash Tewari Sr Ar Date Of Hearing : 02.09.2026 Date Of Pronouncement : 08.10.2026 O R D E R Per : Shri Rakesh Kumar Lodha: This Appeal Has Been Field By The Assessee, Against An Order Dated 10-03-2026, Under Section 250 Of The Act, Passed By The National Faceless Appeal Centre, Delhi [“Nfac”], For The Assessment Year

Shankar Mallayya Vasal, Mumbai vs. ITO22(3)(6), Mumbai

In the result, Assessee’s appeal is allowed for statistical purposes

Bench: Shri Narender Kumar Choudhry & Shri Rakesh Kumar Lodhaassessment Year: 2016-2017 Shankar Mallayya Income Tax Officer Vasal 22(3)(6) Room No.75 Poonawala Piramal Chambers, Lalbaug, Chawl No.2, Ganpatrao Parel, Mumbai, 400012 Vs. Kadam Marg Lower Parel, Maharashtra - Mumbai 400 013 Maharasthra

Nowroz Fali Jilla, Mumbai vs. Assessing Officer, Mumbai

Bench: Shri Amit Shukla & Shri Prabhash Shankarnowroz Fali Jilla V/S. Income Tax Officer, Ward Flat No. 3/W, 3Rd Floor, Dil बनाम 19(2)(4), Piramal Chambers, Pazir Chs Bhulabhai Desai Mumbai – 400 012, Road, Mira - Bhayandar, Maharashtra. Mumbai – 400 026, Maharashtra स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aeupj9656D Appellant/अपीलार्थी .. Respondent/प्रतिवादी

Vishal Furnishing Limited, Mumbai vs. Assistant Commissioner of Income Tax Circle 8(3)(1), Mumbai

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Vishal Furnishing Limited Assistant Commissioner Of Income 211, Shiv Shakti Industrial Complex, Tax, Circle 8(3)(1), Mumbai. Vs. Lower Parel, Mumbai – 400011. Pan/Gir No. Aaacr2138K (Appellant) : (Respondent) Assessee By : Shri Rahul Hakkani Respondent By : Shri Vivek Perampurna (Cit Dr) Date Of Hearing : 10.07.2025 Date Of Pronouncement : 01.10.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) Delhi (‘Ld. Cit(A)’ For Short), National Faceless Appeal Centre (‘Nfac’ For Short) Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal: 1) The Learned Cit(A) Failed To Appreciate That The Assessment Order Was Passed In Violation Of The Principles Of Natural Justice & Contrary To The Scheme Of Assessment & Hence The Assessment Order Was A Nullity & Deserves To Be Quashed. 2) The Ld Cit(A) Erred In Confirming The Order Of Ao Disallowing Depreciation On Goodwill Of Rs 4,12,73,088/- (As Claimed In Accounts) Without Appreciating That Goodwill Had Arisen On Amalgamation & Was Eligible For Depreciation U/S 32 & Hence The Addition Of Rs 4,12,73,088/-May Be Deleted. Vishal Furnishing Limited

Bhavin Rasiklal Gadoya, Mumbai vs. Assessment Unit Income Tax Department, Delhi

Bench: SHRI PAWAN SINGH (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Thermo Fisher Scientific India P. Ltd, Mumbai vs. DCIT 15(3)(1), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

Pcg Jubilant Tradepharm LLP, Mumbai vs. ITO WD 3(2), Thane

In the result, the appeal filed by the assessee is allowed for statistical purpose

Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)

Bhadreshlabhshankar Joshi, Mumbai vs. DCIT, CC-4(1), Mumbai

In the result, the appeal by the assessee is allowed

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail