Section 80P(2)(c)(ii) of the Income Tax Act

Suman Co-Operative Housing Society Ltd, Mumbai vs. I.T.O Ward 27(3)(1), Mumbai

In the result, appeal filed by the assessee is allowed

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2012-13 Suman Co-Operative Housing I.T.O, Ward 27(3)(1), Society Ltd Mumbai Office Block ,V.N.Purav Marg Chembur Mumbai 400071 Vs. Mumbai - 400071 (Pan: Abffs2941C) (Appellant) (Respondent) Present For: Assessee : Shri Bharat Kumar, Ca Revenue : Smt. Sujatha Iyyanger, Sr, Dr Date Of Hearing : 02.07.2026 Date Of Pronouncement : 14.07.2026 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of Ld. Addl/Jcit (A) Agra, Vide Order No. Itba/Apl/S/250/2025- 26/1086668964(1), Dated 27.02.2026, Passed Against The Assessment Order By The Income Tax Officer, Ward 27(3)(3), Mumbai U/S. 147 R.W.S. 144 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 09.12.2019, For Assessment Year 2012-13. 2. Grounds Taken By The Assessee Are Reproduced As Under: 1. On The Facts & In The Circumstances Of The Case, The Learned Cit(A) Has Erred In Law In Upholding The Validity Of The Reassessment Proceedings Initiated Under Section 147/148 Of The Income Tax Act, 1961, Which Are Bad In Law, Without Jurisdiction & Liable To Be Quashed.

Dindoshi Onkar Co-Operative Housing Society Limited, Mumbai vs. Income Tax Officer, Ward 41(3)(1), Mumbai

In the result, both the appeals are under consideration are allowed on the same terms noted above

Bench: Shri Narender Kumar Choudhryassessment Year: 2014-15 & Assessment Year: 2015-16 Dinodoshi Onkar Co- Centralised Processing Operative Housing Society Centre/Income Tax Limited Officer, Ward 41(3)(1), Building No. 17, Dindoshi Onkar Mumbai Vs. Co-Operative Housing Society Kautilya Bhavan, Bandra Limited, Gen. A.K. Vaidya Marg, Kurla Complex (East), Shivdham, Malad (East), Mumbai – 400051. Mumbai- 400097 Pan: Aaaad2593A (Appellant) (Respondent) Present For: Assessee By : Shri Rajesh Athavale Revenue By : Shri Praveen K. Srivastav, Ld. Sr.D.R. Date Of Hearing : 09.10.2025 Date Of Pronouncement : 30.10.2025 O R D E R Per : Narender Kumar Choudhry: These Appeals Have Been Preferred By The Assessee Against The Order Dated 24.06.2025, Impugned Herein, Passed By The National Faceless Appeal Center (Nfac)/ Ld. Additional Joint Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Ys. 2014-15 & 2015-16. 2. Both The Appeals Are Having Involved Identical Facts & Issue, Therefore, For The Sake Of Brevity, The Same Were Heard Together Dindoshi Onkar Co-Operative Housing Society Limited & Are Being Disposed Of By This Composite Order, By Taking Into Consideration The Ita No. 5179/M/2025 (A.Y. 2014-15) As The Lead Case & Result Of The Same Should Be Applicable Mutatis Mutandis To Both The Appeals Under Consideration.

ITO-23.2.1, Mumbai vs. Mig Co-Op. Housing Society Group II Limited, Mumbai

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalincome Tax Officer, Ward – 23(2)(1) Room No.512, 5Th Floor, Piramal Chambers, Lalbaug, ............... Appellant Mumbai - 400012 V/S Mig Co – Op Housing Society Group Ii Ltd., B-32, Kalpataru Sparkle, Mig Colony, ……………… Respondent Gandhi Nagar, Bandra East, Mumbai - 400051 Pan : Aaaam8129P Assessee By : Shri Yogesh Thar Shri Surajsingh Devda Revenue By : Shri Surendra Mohan, Sr.Dr

Rajmala Premises Co-Operative Society Ltd, Mumbai vs. ITO Ward 19(3)(1), Mumbai

In the result appeal filed by the assessee stands allowed

Bench: Shri Narender Kumar Choudhryassessment Year: 2018-19