Section 80L of the Income Tax Act

The Govt. Tele Communication Employees Co-Op. Society Ltd., Chennai vs. ITO, Ncw-11(1), Chennai

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

ITA 2527/CHNY/2024[2017-18]Status: DisposedITAT Chennai06 Jan 2026AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2527/Chny/2024 िनधा"रण वष"/Assessment Year: 2017-18 M/S. The Government Tele The Income Tax Officer, Communication Employees Vs. Non-Corporate Ward 11(1), Co-Operative Society Limited, Chennai. 37-A, Sembudoss Street, Broadway, Chennai - 600 001. Pan: Aabat 3072B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri M.Karunakaran, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 06.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 06.01.2026

For Appellant: Shri M.Karunakaran, AdvocateFor Respondent: Ms. Gouthami Manivasagam

Section 250Section 80L

Smruti Rahul Narichania, Mumbai vs. Addl JCIT(A)-1, Coimbatore

In the result, the appeal is dismissed

ITA 653/MUM/2024[2005-06]Status: DisposedITAT Mumbai25 Jul 2024AY 2005-06

Bench: Shri Amit Shukla & Shri Ratnesh Nandan Sahayassessment Year: 2005-06 Smruti Rahul Narichania Addl. Jcit(A)-1 M-2, 13Th Floor, Aayakar Bhavan , Vs. Palm Spring Cuffe Parade, Mumbai- Mumbai- 400005. Pan: Adzpn7276P (Appellant) (Respondent) Present For : Assessee By : None : Shri R. R. Makwana- Sr. D.R. Revenue By Date Of Hearing : 19 . 06 . 2024 Date Of Pronouncement : 25 . 07 . 2024

For Appellant: None

Section 156ASection 250Section 69ASection 80L

DCIT CC -4(1), Central Range-4, Mumbai vs. Hitesh S. Mehta, Mumbai

In the result, the appeal filed by the assessee is hereby allowed and the appeal filed by the revenue is hereby dismissed

ITA 6026/MUM/2017[1992-93]Status: DisposedITAT Mumbai31 Aug 2020AY 1992-93

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.6026/Mum/2017 (निर्धारण वर्ा / Assessment Year: 1992-93) Dcit, Central Circle-4(1) बिधम/ Hitesh S. Mehta Central Range-4, Mumbai. 32 Madhuli, Dr. A.B.Rd, Vs. Pr. Cit(2), Mumbai Worli, Mumbai-400018. Room No.1916, 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T.A. No.5190/Mum/2017 (निर्धारण वर्ा / Assessment Year: 1992-93) Hitesh S. Mehta बिधम/ Acit, Central Circle-4(1) 32 Madhuli, Dr. A.B.Rd, Air India Building, Nariman Vs. Worli, Mumbai-400018. Point, Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abapm4491J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Vijay Mehta / Shri Dharmesh Shah Revenue By: Dr. P. Daniel सुनवाई की तारीख / Date Of Hearing: 31/08/2020 घोषणा की तारीख /Date Of Pronouncement: 31/08/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Have Filed The Above Mentioned Appeals Against The Order Dated 29.06.2017 Passed By The Commissioner Of Income Tax (Appeals) -52, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.1992-93. Ita. No.5190/Mum/2017 6026/M/2017 A.Y.1992-93 2. The Assessee Has Filed The Present Appeal Against The Order Dated 29.06.2017 Passed By The Commissioner Of Income Tax (Appeals) -52, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.1992- 93. 3. The Assessee Has Raised The Following Grounds: -

For Appellant: Shri Vijay Mehta / ShriFor Respondent: Dr. P. Daniel

Section 139Section 142(1)Section 144Section 234ASection 234BSection 254Section 80L

Hitesh S. Mehta, Mumbai vs. Assistant Commissioner of Income Tax Central Circle - 4(1), Mumbai

In the result, the appeal filed by the assessee is hereby allowed and the appeal filed by the revenue is hereby dismissed

ITA 5190/MUM/2017[1992-93]Status: DisposedITAT Mumbai31 Aug 2020AY 1992-93

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.6026/Mum/2017 (निर्धारण वर्ा / Assessment Year: 1992-93) Dcit, Central Circle-4(1) बिधम/ Hitesh S. Mehta Central Range-4, Mumbai. 32 Madhuli, Dr. A.B.Rd, Vs. Pr. Cit(2), Mumbai Worli, Mumbai-400018. Room No.1916, 19Th Floor, Air India Building, Nariman Point, Mumbai-400021. आयकर अपील सं/ I.T.A. No.5190/Mum/2017 (निर्धारण वर्ा / Assessment Year: 1992-93) Hitesh S. Mehta बिधम/ Acit, Central Circle-4(1) 32 Madhuli, Dr. A.B.Rd, Air India Building, Nariman Vs. Worli, Mumbai-400018. Point, Mumbai-400021. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abapm4491J (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Vijay Mehta / Shri Dharmesh Shah Revenue By: Dr. P. Daniel सुनवाई की तारीख / Date Of Hearing: 31/08/2020 घोषणा की तारीख /Date Of Pronouncement: 31/08/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Have Filed The Above Mentioned Appeals Against The Order Dated 29.06.2017 Passed By The Commissioner Of Income Tax (Appeals) -52, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.1992-93. Ita. No.5190/Mum/2017 6026/M/2017 A.Y.1992-93 2. The Assessee Has Filed The Present Appeal Against The Order Dated 29.06.2017 Passed By The Commissioner Of Income Tax (Appeals) -52, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.1992- 93. 3. The Assessee Has Raised The Following Grounds: -

For Appellant: Shri Vijay Mehta / ShriFor Respondent: Dr. P. Daniel

Section 139Section 142(1)Section 144Section 234ASection 234BSection 254Section 80L

Saraswat Hitwardhak Mandal, Mumbai vs. ITO 18 (3)(4), Mumbai

In the result, appeal of the assessee is allowed

ITA 6944/MUM/2018[2012-13]Status: DisposedITAT Mumbai21 Jan 2020AY 2012-13

Bench: Shri Pawan Singh (Jm) & Shri S.Rifaur Rahman(A.M.) Saraswat Hitwardhak Vs Ito-18(3)(4), Mumbai. Mandal, 1St Floor, Saraswat Bhawan, Chatrapati Shivaji Lane, Mahim, Mumbai – 400 016. Pan : Aagts 2691 M Appellant Respondednt

Section 11Section 12ASection 143(1)Section 80L

Shri Harshadbhai Vallabhbhai Patel, Valsad vs. Income Tax Officer Ward-2, Valsad

In the result, the appeal of the assessee is partly allowed

ITA 356/SRT/2019[2010-11]Status: DisposedITAT Surat10 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.194/Srt/2017 & 356/Srt/2019 िनधा"रणवष"/Assessment Year:2009-10 & 2010-11 Shri Harshadbhai Vallabhai V. Income Tax Officer, Patel , Ward- 3, Valsad At & Post Tighra, Nava Falia, Via- Dungari Valsad 393 375 Pan: [Afspp 8443 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Rajesh M. Upadhyay, Itp िनधा"रतीक"ओरसे /Assessee By Mrs. Anupama Singla, Sr.D.R. राज"वक"ओरसे /Revenue By 09.12.2019 सुनवाईक"तारीख/ Date Of Hearing 10.12.2019 उ"ोषणाक"तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Am: 1. The Above Captioned Two Appeal By The Assessee Are Directed Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals)- Valsad [In Short “The Cit(A)”] Dated 06.09.2017 & 20.05.2019 Pertaining To Assessment Year 2009-10 & 2010-11 Respectively, Which In Turn Has Arisen From The Separate Assessment Orders Passed Under Section 143 (3) Read With Section 147 Of Income Tax Act, 1961 (In Short ‘The Act’) By The Income Tax Officer, Ward- -3, Valsad (In Short “The Ao”).

Section 143Section 147Section 148

Shri Harshadbhai Vallabhbhai Patel, Valsad vs. Income Tax Officer Ward-3, Valsad

In the result, the appeal of the assessee is partly allowed

ITA 194/SRT/2017[2009-10]Status: DisposedITAT Surat10 Dec 2019AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.194/Srt/2017 & 356/Srt/2019 िनधा"रणवष"/Assessment Year:2009-10 & 2010-11 Shri Harshadbhai Vallabhai V. Income Tax Officer, Patel , Ward- 3, Valsad At & Post Tighra, Nava Falia, Via- Dungari Valsad 393 375 Pan: [Afspp 8443 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Rajesh M. Upadhyay, Itp िनधा"रतीक"ओरसे /Assessee By Mrs. Anupama Singla, Sr.D.R. राज"वक"ओरसे /Revenue By 09.12.2019 सुनवाईक"तारीख/ Date Of Hearing 10.12.2019 उ"ोषणाक"तारीख/Pronouncement On आदेश /O R D E R Per O. P. Meena, Am: 1. The Above Captioned Two Appeal By The Assessee Are Directed Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals)- Valsad [In Short “The Cit(A)”] Dated 06.09.2017 & 20.05.2019 Pertaining To Assessment Year 2009-10 & 2010-11 Respectively, Which In Turn Has Arisen From The Separate Assessment Orders Passed Under Section 143 (3) Read With Section 147 Of Income Tax Act, 1961 (In Short ‘The Act’) By The Income Tax Officer, Ward- -3, Valsad (In Short “The Ao”).

Section 143Section 147Section 148

Nemchand J Gala, Mumbai vs. DCIT CC 12, Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 40/MUM/2015[2008-09]Status: DisposedITAT Mumbai24 Jan 2018AY 2008-09