PARESH VANITLAL SHAH,MUMBAI vs. ITO WARD 15(1)(4), MUMBAI

ITA 6271/MUM/2025Status: DisposedITAT Mumbai19 August 2026AY 2010-1122 pages
AI SummaryPartly Allowed

What were the facts?

The assessee, engaged in wholesale metal business, faced additions for alleged bogus purchases and MVAT claims. Notices to purchase parties were returned unserved, and the assessee failed to provide supporting documents.

What did the Tribunal hold?

The Tribunal held that disallowance under Section 40(a)(ia) for transport charges was not warranted as the recipient had disclosed income and provided transporter's PAN. The issue of MVAT claim was restored to the Assessing Officer for factual verification.

What were the issues?

Whether disallowance under Section 40(a)(ia) is justified for procedural non-compliance when substantive conditions are met, and whether MVAT claimed as expenditure requires further verification to avoid double claim.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 69C,Section 43B,Section 194C(6),Section 194C(7),Section 40(a)(ia)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY, JM & SHRI ARUN KHODPIA, AM

For Appellant: Shri Devendra Jain, Shri Ajay Soneji, Sr. DR
Hearing: 19.08.2026

Per Bench: The captioned three appeals pertain to same assessee, arises against the orders passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [in short, “the Ld. CIT(A)”], dated 31.03.2025 for the Assessment Year (AY) 2010-11 and dated 02.06.2025 for AY 2011-12. The impugned orders, emanating from order u/s 143(3) of the Income Tax Act, 1961 [in short, “the Act”] dated 26th March, 2013 and order u/s 147 dated 23rd March, 2016 for AY 2010-2011 and order u/s 143(3) d

The order continues below.

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