2024 (10) TMI 1778

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....evenue : Shri Biswanath Das, CIT DR ORDER PER AMIT SHUKLA (J.M): The aforesaid appeals have been filed by the assessee against separate impugned order of even date on 30/06/2023 passed by CIT(A)-49, Mumbai for the quantum of assessment passed u/s. 153A r.w.s. 143(3) for the A.Y. 2013-14, 2015-16 and 2016-17. 2. In all the years, one of the legal issue which has been raised that ld. AO ....

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.... 29.11.2013 07.10.2015 23.11.2016 Date of assessment u/s 143(3) of the Act, if any order passed u/s No assessment 143(3) of the Act No assessment order passed u/s 143(3) of the Act No assessment order passed u/s 143(3) of the Act Date of assessment u/s 147 of the Act, if any No reassessment order passed u/s 147 of the Act No reassessment order passed u/s 147 of the Ac....

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....f Expenses claimed u/s 57 of the Act the Act Disallowance of Rs. 7,47,815/- of Expenses claimed u/s 57 of 4. On perusal of the assessment order as well as the appellate order, it is seen that in all the years the ld. AO has made disallowance of expenses u/s. 57(iii) for the A.Y. 2015-16 and 2016-17 for Rs. 3,06,618/- & 7,47,815/- respectively; and addition of Rs. 2,57,604/- under the head &#....

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....here undisclosed income is found on the basis of incriminating material, Assessing Officer would assume the jurisdiction to assess or reassess total income for entire six years block assessment period even in case of completed/unabated assessment. In case of search under section 132 or requisition under section 132A, Assessing Officer assumes jurisdiction for block assessment under section 153A an....