2026 (2) TMI 1469

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Sr. DR ORDER PER MADHUMITA ROY, JM : The instant appeal filed by the Assessee is directed against the order dated 22.01.2025 of the Ld. Commissioner of Income-tax (Appeals), Mumbai [hereinafter referred to as the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') arising out of the assessment order dated 03.05.2024 passed by the AO, CPC (hereinafter re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ounsel. The assessee, before the first appellate authority, relied upon certain case laws as follows:- (i) Manoj Ahuja & Anr. Vs. Inspecting Asstt. Commissioner, 150 ITR 696 (P&H); (ii) CG Paul & Co. vs. Income Tax Officer (1994) 49 TTJ (Coch) 692: 52 ITD 276; (iii) Income Tax Officer vs. Meghalaya Bonded Warehouse (1997) 57 TTJ (Gau) 440: 60 ITD 219; (iv) Suder....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es of the matter, he further submitted that the said application dated 27.12.2024 is still pending before the Ld. PCIT and having regard to this particular aspect of the matter, the non-fling of Form 10IC, which was the sole reason for non-granting of the prayer of the by the Ld. CIT(A) should be considered afresh. In this regard, he has further relied on the judgement of the Gujarat High Court in....