110 (Bom) PCIT v. Hitesh Mody (HUF)

172 Taxmann.com 283High Court2025#1148 most cited

What is 110 (Bom) PCIT v. Hitesh Mody (HUF) authority for?

When an assessee fails to discharge the onus of proving the genuineness of purchases and their source, the entire value of such bogus purchases is added as unexplained expenditure under Section 69C, rejecting any estimation of a profit rate.

98

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2025 to 2026.

Also referred to as

PCIT v. Hitesh Mody (HUF) · Kanak Impex (India) Ltd · 172 Taxmann.com 283 · Section 69C · bogus purchases · unexplained expenditure · 100% addition · genuineness of purchases · onus of proof · profit rate estimation rejected

Sections most often in play

Section 69CSection 147Section 143(3)Section 148Section 133(6)Section 144Section 250Section 68

Issues it is cited on

section 117section 74section 116real income theorypeak credit theorywholly and exclusively for businesssection 69capproval under section 151section 151(ii)prohibited by lawsection 65bunexplained expenditure

Judgments citing 110 (Bom) PCIT v. Hitesh Mody (HUF)

Income Tax Officer 7(3)(1), Mumbai vs. Palmon Impex Pvt. Ltd., Mumbai

In the result, both the appeals filed by the assessee and revenue are dismissed in above terms

ITA 2939/MUM/2025[2011-12]Status: DisposedITAT Mumbai28 Jul 2025AY 2011-12

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhanpalmon Impex Pvt. Ltd. Ito-7(3)(1), 9, Janata Indudstries Compound, Aayakar Bhavan, M. K. Road, 162, S. B. Marg, Lower Parel (W), Vs. Mumbai-400 020 Mumbai-400013 Pan: Aaecm3977F

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H (SMC)”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Palmon Impex Pvt. Ltd. ITO-7(3)(1), 9, Janata Indudstries Compound, Aayakar Bhavan, M. k. Road, 162, S. B. Marg, Lower Parel (W), Vs. Mumbai-400 020 Mumbai-400013 PAN: AAECM3977F (Appellant) (Respondent) ITO-7(3)(1), Vs. Palmon Impex Pvt. Ltd. Room No. 126J, Aayakar Bhavan, M. 9, 9 Janata Indudstries k. Road, Mumbai-400 020 Compound, 162, S. B. Marg, Lower Parel (W), Mumbai- 400013 PAN: AAECM3977F (Appellant) (Respondent) ITA No. 2561/Mum/2026 & Palmon Im…

Palmon Impex Pvt Ltd, Mumbai vs. Income Tax Officer- 7(3)(1), Mumbai

In the result, both the appeals filed by the assessee and revenue are

ITA 2561/MUM/2025[2011-12]Status: DisposedITAT Mumbai28 Jul 2025AY 2011-12

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H (SMC)”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 2561/MUM/2025 (A.Y. 2011-12) Palmon Impex Pvt. Ltd. 9, Janata Industries Compound, 162, S. B. Marg, Lower Parel (W), Mumbai-400013 PAN: AAECM3977F ITO-7(3)(1), Aayakar Bhavan, M. k. Road, Mumbai-400 020 (Appellant) (Respondent) ITA No. 2939/MUM/2024 (A.Y. 2011-12) ITO-7(3)(1), Room No. 126J, Aayakar Bhavan, M. k. Road, Mumbai-400 020 Vs. Palmon Impex Pvt. Ltd. 9, 9 Janata Industries Compound, 162, S. B. Marg, Lower Parel (W), Mumbai- 400013 (Appella…

ITO-19(3)(1), Mumbai vs. Sailesh Metal Corporation, Mumbai

In the result, the appeal of the revenue is partly allowed

ITA 2977/MUM/2025[2010-11]Status: DisposedITAT Mumbai30 Jun 2025AY 2010-11

Bench: Shri Pawan Singh

Section 133(6)Section 254(1)Section 37Section 68Section 69CSection 74

…1961 8. Whether on the facts and circumstances of the case and in law, the decision of the Ld. CIT(A), is right in view of the decision of the Hon'ble High Court Mumbai, in the case of Pr. Commissioner of Income-Tax-5, Mumbai Vs. Kanak Impex (India) Ltd(2025)172 Taxmann.com 283 (Bombay) Dated. 2 Sailesh Mestal Corporation 03.03.2025, wherein the decision of 100% addition made by AO has been allowed, by rejecting the ITAT's decision of estimating the profit rate @12.5% on bogus purchases and thereby impliedly grant deduction of such unexplained expenditure incurred u/s. 69C of the Act, eventhough the assessee f…

Birla Infrastructure Limited, Mumbai vs. DCIT, Central Circle (4)(1), Mumbai

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 3906/MUM/2023[2009-10]Status: DisposedITAT Mumbai03 Jun 2025AY 2009-10

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhanbirla Infrastructure Limited Dcit Central Circle 4(1), 5Th Floor, Industry House, 159, 1916, 19Th Floor, Air India Churchgate Reclamation, Vs. Building Nariman Point, Churchgate, Mumbai-400 020 Mumbai-400 021 Pan: Aabcb20181Q (Appellant) (Respondent)

Section 115JSection 132Section 132(4)Section 142(1)Section 143(2)Section 153ASection 250Section 276C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Birla Infrastructure Limited DCIT Central Circle 4(1), 5th floor, Industry House, 159, 1916, 19th floor, Air India Churchgate Reclamation, Vs. Building Nariman Point, Churchgate, Mumbai-400 020 Mumbai-400 021 PAN: AABCB20181Q (Appellant) (Respondent) Assessee Represented by : Shri Hrushikesh Jadhav, Ld. AR Department Represented by : Shri Prashant Mahajan, Ld. DR Date of conclusion of Hearing : 16.05.2025 Date of Pronouncement : 03.06.2025 O R D E R PER RAJ KUM…

Ajit Anant Joshi, Thane vs. Deputy Commisisoner of Income Tax, Circle 1, Thane

In the result, appeal of the assessee is partly allowed

ITA 700/MUM/2025[2010-11]Status: DisposedITAT Mumbai30 May 2025AY 2010-11

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2010-11 Ajit Anant Joshi Deputy Commissioner Of 22 Parijat Society Kashish Income Tax Park, Thane Check Naka, Circle 1, Qureshi Mansion, Vs. Thane (W), 400604. Gokhale Road, Thane-400602. Pan: Adnpj6782A (Appellant) (Respondent) Present For: Assessee : Shri. Ambalal Jain, Ca Revenue : Shri. Rajesh Meshram, Sr. Dr Date Of Hearing : 25.03.2025 Date Of Pronouncement : 30.05.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of Commissioner Of Income Tax, Appeal Addl/Jcit (A)-5 Kolkata, Vide Appeal No. Cit(A), Mumbai-40/10078/2016-17 (Manual Appeal Register Number: 8/2016-17) Dated 28.11.2024 Passed Against The Assessment Order By Income Tax Officer 29(1)(1), Mumbai U/S. 143(3) R.W.S. 147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 24.02.2016 For Assessment Year 2010-11. 2. Grounds Taken By The Assessee Are Reproduced As Under: “1) On Facts & Circumstances Of The Case & In Law, The Order Passed By Ld. Cit(A) U/S 250 Of The Act Upholding The Order Passed By Ld. A.O. U/S 143(3)/147 Of The Act Is Bad In Law, Void Ab Initio, In Violation Of The Principles Of Natural Justice & Is Liable To Be Quashed.

For Appellant: Shri. Ambalal Jain, CAFor Respondent: Shri. Rajesh Meshram, Sr. DR
Section 143(3)Section 147Section 148Section 250Section 44ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2010-11 Ajit Anant Joshi Deputy Commissioner of 22 Parijat Society Kashish Income Tax Park, Thane Check Naka, Circle 1, Qureshi Mansion, Vs. Thane (W), 400604. Gokhale Road, Thane-400602. PAN: ADNPJ6782A (Appellant) (Respondent) Present for: Assessee : Shri. Ambalal Jain, CA Revenue : Shri. Rajesh Meshram, Sr. DR Date of Hearing : 25.03.2025 Date of Pronouncement : 30.05.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee…

ACIT-CC-7(3), Mumbai vs. Dhiraj Parbat Gothi, Mumbai

In the result, appeal of the revenue is dismissed

ITA 580/MUM/2025[2007-08]Status: DisposedITAT Mumbai30 May 2025AY 2007-08

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2007-08 Acit-Cc-7(3) Dhiraj Parbat Gothi Room No. 655, Floor 6Th, 302, Encore Bldg, 26 Swami Aayakar Bhavan, M. K. Samarth Road, Andheri West, Vs. Road, Mumbai-400020. Mumbai-400058. Pan: Aespg5029D (Appellant) (Respondent) Present For: Assessee : Shri. Sanket Dashpute, Ca Revenue : Shri. Rajesh Meshram, Sr. Dr Date Of Hearing : 25.03.2025 Date Of Pronouncement : 30.05.2025

For Appellant: Shri. Sanket Dashpute, CAFor Respondent: Shri. Rajesh Meshram, Sr. DR
Section 143(3)Section 148Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2007-08 ACIT-CC-7(3) Dhiraj Parbat Gothi Room No. 655, Floor 6th, 302, Encore Bldg, 26 Swami Aayakar Bhavan, M. K. Samarth road, Andheri West, Vs. Road, Mumbai-400020. Mumbai-400058. PAN: AESPG5029D (Appellant) (Respondent) Present for: Assessee : Shri. Sanket Dashpute, CA Revenue : Shri. Rajesh Meshram, Sr. DR Date of Hearing : 25.03.2025 Date of Pronouncement : 30.05.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the revenue is…

Rahul M Dalmia, Mumbai vs. ITO Ward 25(3)(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 3883/MUM/2024[2008-09]Status: DisposedITAT Mumbai29 May 2025AY 2008-09

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2008-09 Rahul M Dalmia Ito Ward 25(3)(3) 12-A, 5Th Floor, Raj Milan, Mumbai-400051. Dixit Road, Vile Parle East, Vs. 400057. Pan: Aabpd4501G (Appellant) (Respondent) Present For: Assessee : Shri. Bhupendra Shah, Ca Revenue : Shri. Kiran Unavekar, Sr. Dr Date Of Hearing : 25.03.2025 Date Of Pronouncement : 29.05.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of Addl/Jcit (A)-4, Kolkata, Vide Order No. Itba/Apl/S/250/2024-25/ 1066557784(1) Dated 09/07/2024 Passed Against The Assessment Order By Income Tax Officer - 25(3)(3), Mumbai, U/S. 143(3) R.W.S 147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 10.02.2016 For Assessment Year 2008-09. 2. Grounds Taken By The Assessee Are Reproduced As Under: “1. In The Facts & Circumstances Of The Case & In Law, The Learned A.O. Erred In Passing Order U/S 143(3) Merely On The Basis Of Borrowed Satisfaction, Presumption & Surmises. 2. In The Facts & Circumstances Of The Case & In Law, The Learned A.O. Erred In Passing Order U/S 143(3) By Issuing Reopening Notice On 19/03/2015. 2 Rahul M Dalmia, A.Y. 2008-09

For Appellant: Shri. Bhupendra Shah, CAFor Respondent: Shri. Kiran Unavekar, Sr. DR
Section 131Section 143(3)Section 147Section 148Section 234Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2008-09 Rahul M Dalmia ITO Ward 25(3)(3) 12-A, 5th Floor, Raj Milan, Mumbai-400051. Dixit Road, Vile Parle East, Vs. 400057. PAN: AABPD4501G (Appellant) (Respondent) Present for: Assessee : Shri. Bhupendra Shah, CA Revenue : Shri. Kiran Unavekar, Sr. DR Date of Hearing : 25.03.2025 Date of Pronouncement : 29.05.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of ADDL/JCIT (A)-4, Kolkata, vide ord…

Bharatkumar Ramchandraji Modi, Mumbai vs. Income Tax Officer, Mumbai

In the result, the ground of appeal raised by assessee is partly

ITA 6545/MUM/2024[2010-11]Status: DisposedITAT Mumbai28 May 2025AY 2010-11

Bench: Shri Pawan Singh&Girish Agrawal(Physical Hearing) Bharat Kumar Ramchandraji Modi Ito, Ward-19(1)(2), Mumbai 615, 6Th Floor, Plot 89/91, Durgadevi Vs Matru Mandir, 2Nd Floor, Street, Durgadevi Udyan, Tardeo Road, Kumbharwada, Girgoan, Mumbai-400007. Mumbai-400004. [Pan No. Apcpm0011N] Appellant / Assessee Respondent / Revenue

Section 143(1)Section 148Section 250Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER &GIRISH AGRAWAL, ACCOUNTANT MEMBER (Physical hearing) Bharat Kumar Ramchandraji Modi ITO, Ward-19(1)(2), Mumbai 615, 6th Floor, Plot 89/91, Durgadevi Vs Matru Mandir, 2nd Floor, Street, Durgadevi Udyan, Tardeo Road, Kumbharwada, Girgoan, Mumbai-400007. Mumbai-400004. [PAN No. APCPM0011N] Appellant / Assessee Respondent / Revenue Assessee by Shri Akash Prajapati, AR Revenue by Shri Rajesh Meshram, Sr. DR Date of hearing 27.03.2025 Date of pronouncement 28.05.2025 Order under section 254(1) of Income Tax Act PER PAW…

Deputy Commissioner of Income Tax, Aurangabad vs. Rathi Steel and Metal Pvt. Ltd, Jalna

In the result, the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 931/PUN/2024[2021-22]Status: DisposedITAT Pune27 May 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22 Dcit, Aurangabad Rathi Steel & Metal Pvt. Ltd. Plot No.F12, Addl Midc Area, Phase-Ii, Vs. Jalna – 431203 Pan : Aabcr5546A (Appellant) (Respondent) Assessee By : Shri Anand Partani Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 01-04-2025 Date Of Pronouncement : 27-05-2025 O R D E R

For Appellant: Shri Anand PartaniFor Respondent: Shri Ajay Kumar Keshari - CIT
Section 132Section 133(6)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2021-22 DCIT, Aurangabad Rathi Steel and Metal Pvt. Ltd. Plot No.F12, Addl MIDC Area, Phase-II, Vs. Jalna – 431203 PAN : AABCR5546A (Appellant) (Respondent) Assessee by : Shri Anand Partani Department by : Shri Ajay Kumar Keshari - CIT Date of hearing : 01-04-2025 Date of pronouncement : 27-05-2025 O R D E R PER R.K. PANDA, VP: This appeal filed by the Revenue is directed against the order dated 11.03.2024 of the Ld. CIT(A), Pune -12 relating to assessment…

ITO-41(1)(3), Mumbai vs. Mulchand Ramajor Gupta, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 493/MUM/2025[2011]Status: DisposedITAT Mumbai23 May 2025

Bench: SHRI PAWAN SINGH (Judicial Member)

Section 143(1)Section 144Section 148Section 254(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 493 /MUM/ 2025(AY: 2011-12 ) (Physical hearing) ITO-41 (1)(3) Vs. Mulchand Ramajor Gupta Room No. 830 B, 2, Geeta Bhavan, Laxmi 8th Floor, Kautilya Narayan Mandir Road, Sakinaka, Andheri East, Bhavan,BKC, Bandra East, Mumbai-400051. Mumbai-400072. PAN: AEEPG6038 C (Appellant) .. (Respondent) Assessee by Shri. Haridash Bhat CA/ AR Revenue by Shri. Vijay Kr. G. Subramanyam, Sr. DR Date of Hearing 21/04/2025 Date of Pronouncement 23/05/2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL…

Vinod Omprakash Kainya, Mumbai vs. Assistant Commissioner of Income Tax, Circle 25(1), Mumbai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 6429/MUM/2024[2009-2010]Status: DisposedITAT Mumbai20 May 2025AY 2009-2010

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2009-10 Vinod Omprakash Kainya, Asst. Cit Circle-25(1), Flat No. 41/42, Minal Apartment, Room No. 402, 4Th Floor, C-10, Juhu Tara Road, Santacruz West, Vs. Pratyaksh Kar Bhavan, Bkc, Mumbai-400054. Bandra East, Mumbai-400051. Pan No. Aglpk 1448 D Appellant Respondent

For Appellant: Mr. Sachin SarawagiFor Respondent: Ms. Kavita P. Kaushik, Sr. DR
Section 133(6)Section 143(1)Section 148Section 234ASection 271

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2009-10 Vinod Omprakash Kainya, Asst. CIT Circle-25(1), Flat No. 41/42, Minal Apartment, Room No. 402, 4th floor, C-10, Juhu Tara Road, Santacruz West, Vs. Pratyaksh Kar Bhavan, BKC, Mumbai-400054. Bandra East, Mumbai-400051. PAN NO. AGLPK 1448 D Appellant Respondent Assessee by : Mr. Sachin Sarawagi Revenue by : Ms. Kavita P. Kaushik, Sr. DR Date of Hearing : 17/04/2025 Date of pronouncement : 20/05/2025 ORDER PER OM PRAKASH KANT, AM This a…

ACIT-23(1), Mumbai, Piramal Chamber, Parel vs. Chetan Pravin Chitalia, Mumbai

In the result, appeal of the revenue is dismissed

ITA 2101/MUM/2025[2010]Status: DisposedITAT Mumbai16 May 2025

Bench: Shri Saktijit Dey, Vice- & Shri Bijayananda Pruseth

Section 271(1)(c)Section 690

…f the case and in law, the decision of the Ld. CIT(A) is right in deleting the penalty u/s 271(1)(c) of the Act, in view of the decision of the Hon'ble High Court Mumbai, in the case of Pr. Commissioner of Income-Tax-5, Mumbai Vs. Kanak Impex(India) Ltd (2025)172 Taxmann.com 283 (Bombay) 03.03.2025, wherein the decision of 100% addition has been allowed, by rejecting the ITAT's decision of estimating the profit rate @12.5% on bogus purchases and thereby impliedly grant deduction of such unexplained expenditure incurred u/s.690 of the Act, even though the assessee failed to discharge its onus to prove the genuinen…

ACIT-23(1), Mumbai, Piramal Chamber vs. Chetan Pravin Chitalia, Mumbai

In the result, appeal of the revenue is dismissed

ITA 2100/MUM/2025[2009]Status: DisposedITAT Mumbai16 May 2025

Bench: Shri Saktijit Dey, Vice- & Shri Bijayananda Pruseth

Section 271(1)(c)Section 690

…f the case and in law, the decision of the Ld. CIT(A) is right in deleting the penalty u/s 271(1)(c) of the Act, in view of the decision of the Hon'ble High Court Mumbai, in the case of Pr. Commissioner of Income-Tax-5, Mumbai Vs. Kanak Impex(India) Ltd (2025)172 Taxmann.com 283 (Bombay) 03.03.2025, wherein the decision of 100% addition has been allowed, by rejecting the ITAT's decision of estimating the profit rate @12.5% on bogus purchases and thereby impliedly grant deduction of such unexplained expenditure incurred u/s. 690 of the Act, even though the assessee failed to discharge its onus to prove the genuine…

DCIT-C-6(2), Mumbai vs. Samira Habitats India Limited, Mumbai

In the result, the cross-objection by the assessee for the assessment year 2012-13 is dismissed

ITA 5714/MUM/2024[2012-13]Status: DisposedITAT Mumbai09 May 2025AY 2012-13

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailita No.5714/Mum/2024 Assessment Year : 2011-12 Assessment Year : 2012-13 Assessment Year : 2009-10

For Appellant: Shri Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 132(4)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.5714/MUM/2024 Assessment Year : 2011-12 Assessment Year : 2012-13 Assessment Year : 2009-10 DCIT- Central Circle-6(2), Room No.450, Kautilya Bhawan, BKC, Maharashtra – 400051 ……………. Appellant v/s Samira Habitats India Limited G-8, Shrikant Chambers, Sion Tromboy Road, Chembur, ……………. Respondent Maharashtra - 400071 PAN: AABCS1677F CO No.12/MUM/2025 CO No.13/MUM/2025 (Arising out of ITA No.5709/Mum/2024) (Arising out of ITA No.5714/Mum/2024) Assessm…

DCIT Circle-3(2)(1), Mumbai vs. Sunjewels Private Limited, Andheri East, Mumbai

In the result, the appeal filed by the assessee and revenue are partly allowed for statistical purpose

ITA 5244/MUM/2024[2014-15]Status: DisposedITAT Mumbai09 May 2025AY 2014-15

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Sunjewels Private Limited Dy. Commissioner Of Income Tax 116, Sdf-Iv, Seepz, Andheri East, – 3(2)(1), Mumbai Room No. 608, 6Th Floor, Aaykar Mumbai – 400096. Vs. Bhavan, M. K. Road, New Marine Lines, Mumbai – 400020. Pan/Gir No. Aabce3519L (Appellant) : (Respondent) Dy. Commissioner Of Income Tax – Sunjewels Private Limited 3(2)(1), Mumbai 116, Sdf-Iv, Seepz, Andheri East, Room No. 608, 6Th Floor, Aaykar Mumbai – 400096. Vs. Bhavan, M. K. Road, New Marine Lines, Mumbai – 400020. Pan/Gir No. Aabce3519L (Appellant) : (Respondent)

For Appellant: Shri. Ravikanth PathakFor Respondent: Shri. Prashant Barote, Sr. DR
Section 115JSection 143(2)Section 143(3)Section 250Section 72ASection 72A(2)(b)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI. OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM Sunjewels Private Limited Dy. Commissioner of Income Tax 116, SDF-IV, SEEPZ, Andheri East, – 3(2)(1), Mumbai Room No. 608, 6th Floor, Aaykar Mumbai – 400096. Vs. Bhavan, M. K. Road, New Marine Lines, Mumbai – 400020. PAN/GIR No. AABCE3519L (Appellant) : (Respondent) Dy. Commissioner of Income Tax – Sunjewels Private Limited 3(2)(1), Mumbai 116, SDF-IV, SEEPZ, Andheri East, Room No. 608, 6th Floor, Aaykar Mumbai – 400096. Vs. Bhavan, M. K. Road, New Marine Lines, Mumbai – 400020. PAN/GIR No. AABCE3…

Sunjewels Private Limited, Mumbai vs. Dy. Commissioner of Income Tax - 3(2)(1), Mumbai

In the result, the appeal filed by the assessee and revenue are partly allowed for statistical purpose

ITA 4720/MUM/2024[2014-15]Status: DisposedITAT Mumbai09 May 2025AY 2014-15

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Sunjewels Private Limited Dy. Commissioner Of Income Tax 116, Sdf-Iv, Seepz, Andheri East, – 3(2)(1), Mumbai Room No. 608, 6Th Floor, Aaykar Mumbai – 400096. Vs. Bhavan, M. K. Road, New Marine Lines, Mumbai – 400020. Pan/Gir No. Aabce3519L (Appellant) : (Respondent) Dy. Commissioner Of Income Tax – Sunjewels Private Limited 3(2)(1), Mumbai 116, Sdf-Iv, Seepz, Andheri East, Room No. 608, 6Th Floor, Aaykar Mumbai – 400096. Vs. Bhavan, M. K. Road, New Marine Lines, Mumbai – 400020. Pan/Gir No. Aabce3519L (Appellant) : (Respondent)

For Appellant: Shri. Ravikanth PathakFor Respondent: Shri. Prashant Barote, Sr. DR
Section 115JSection 143(2)Section 143(3)Section 250Section 72ASection 72A(2)(b)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI. OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM Sunjewels Private Limited Dy. Commissioner of Income Tax 116, SDF-IV, SEEPZ, Andheri East, – 3(2)(1), Mumbai Room No. 608, 6th Floor, Aaykar Mumbai – 400096. Vs. Bhavan, M. K. Road, New Marine Lines, Mumbai – 400020. PAN/GIR No. AABCE3519L (Appellant) : (Respondent) Dy. Commissioner of Income Tax – Sunjewels Private Limited 3(2)(1), Mumbai 116, SDF-IV, SEEPZ, Andheri East, Room No. 608, 6th Floor, Aaykar Mumbai – 400096. Vs. Bhavan, M. K. Road, New Marine Lines, Mumbai – 400020. PAN/GIR No. AABCE3…

Kandarp Hasmukh Sheth, Mumbai vs. Income Tax Officer Ward 32 2 2 Mumbai, Mumbai

In the result, the appeal is accordingly dismissed in above terms

ITA 4457/MUM/2024[2010-2011]Status: DisposedITAT Mumbai02 May 2025AY 2010-2011

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhan

Section 133(6)Section 143(1)Section 147Section 148Section 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J (SMC)”, MUMBAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 4457/MUM/2024 (A.Y: 2010-11) Kandarp Hasmukh Sheth Vs. ITO Ward 32(2)(2), D-203, Soni Paradise, AM Mandir C-11, 3rd Floor, Pratyakshkar Road, Vazira Naka, Boriwali (west), Bhavan, Bandra Kurla Mumbai-400 092 Complex, Bandra(E), Mumbai- PAN: AAEPS4442E 400 051 (Appellant) (Respondent) Assessee Represented by : Shri Satyaprakash Singh Ld. AR Department Represented by : Shri Asif Karmali, Ld. DR Date of conclusion of Hearing : 02.04.2025 Date of Pronouncem…

Manoj Narandas Bha vs. Ar, Bhayandar West Thanevs.Income Tax Officer, Thane West

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 2644/MUM/2023[2010-2011]Status: DisposedITAT Mumbai29 Apr 2025AY 2010-2011

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2010-11 Manoj Narandas Bhavsar, Ito, A-405, Mahavir Jyot, Station Road, Room No. 16, B Wing, 6Th Floor, Bhayandar West, Vs. Ashar It Park, Road No. 16Z, Maharashtra-401101. Midc, Thane West-401101. Pan No. Aczpb 2228 E Appellant Respondent Assessee By : Mr. Rahul Hakani Revenue By : Mr. Kiran Unavekar, Sr. Dr

For Appellant: Mr. Rahul HakaniFor Respondent: Mr. Kiran Unavekar, Sr. DR
Section 133(6)Section 148Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K (SMC)” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2010-11 Manoj Narandas Bhavsar, ITO, A-405, Mahavir Jyot, Station Road, Room No. 16, B Wing, 6th floor, Bhayandar West, Vs. Ashar IT Park, Road No. 16Z, Maharashtra-401101. MIDC, Thane West-401101. PAN NO. ACZPB 2228 E Appellant Respondent Assessee by : Mr. Rahul Hakani Revenue by : Mr. Kiran Unavekar, Sr. DR Date of Hearing : 01/04/2025 Date of pronouncement : 29/04/2025 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is dire…