ITAT has upheld that the ld. CIT(A) had duly appreciated all the contentions and rightly granted relief to the smt Naina Vijay Jain.

Last updated: 23 January 2021

Court :
ITAT Mumbai

Brief :
This appeal in ITA No.5654/Mum/2017 for A.Y.2012-13 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-29, Mumbai in appeal No.CIT(A)-29/IT-196/ITO-18(2)(4)/15-16 dated 28/04/2015 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act)

Citation :
ITA 5654/MUM/2017

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT), ‘B‘ BENCH MUMBAI

BEFORE SHRI M.BALAGANESH, AM
&
SHRI AMARJIT SINGH, JM

ITA No.5654/Mum/2017 (Assessment Year :2012-13)

The Income Tax Officer – 18(2)(4) 303, 3rd Floor Earnest House, NCPA Marg Mumbai – 400 021
PAN/GIR No. ACXPJ8536J
(Appellant)

Vs.

Smt. Naina Vijay Jain Prop. Of M/s. Aayush Overseas, 20, Naviwadi, Shyam Bhawan, 2nd Floor Room No.14, Dadiseth Agiyari Lane, Mumbai – 400 002
(Respondent)

Revenue by Shri Rajendra Joshi
Assessee by Shri Piyush Chhajed

Date of Hearing 03/12/2021
Date of Pronouncement 13/01/2021

O R D E R

PER M. BALAGANESH (A.M):

This appeal in ITA No.5654/Mum/2017 for A.Y.2012-13 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-29, Mumbai in appeal No.CIT(A)-29/IT-196/ITO-18(2)(4)/15-16 dated 28/04/2015 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 31/03/2015 by the ld. Income Tax Officer-18(2)(4), Mumbai (hereinafter referred to as ld. AO).

2. The revenue has raised the following grounds:-

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