(2)Western India Bakers (P.) Ltd. v. Dy. CIT

55 ITD 171Income Tax Appellate Tribunal1995#25241 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2017 to 2025.

Judgments citing (2)Western India Bakers (P.) Ltd. v. Dy. CIT

Shital Vipulkumar Dholakia, Ahmedabad vs. The Income Tax Officer, Ward-1(1)(3), Ahmedabad

ITA 259/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad31 Jul 2025AY 2021-22

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Tushar Hemani, Sr. Advocate andFor Respondent: Shri Sher Singh, CIT-DR

Section 133(6)Section 142(1)Section 143(3)Section 144BSection 250Section 40A(3)

…d not be disallowed, and at most, only the profit element embedded in such purchases could have been brought to tax, in line with settled judicial precedents. 2.13 In support, the AR placed reliance on the decisions in: i. ii. Sharma Associates v. ACIT (1995) 55 ITD 171 (Pune) (TM); Rajmal Lakhichand v. ACIT (2001) 79 ITD 84 (Pune); iii. iv. Western India Bakers Pvt. Ltd. v. DCIT (2003) 87 ITD 607 (Mumbai); Free India Assurance Services Ltd. v. DCIT (2011) 132 ITD 60 (Mumbai). Where it was decided that the provisions of section 40A(3) can be applied only in cases where an assessee in fact incurs an expenditure bu…

ITO 31(2)(3), Mumbai vs. Manjula S. Shah, Mumbai

The appeal of the Revenue is dismissed

ITA 7220/MUM/2014[2009-10]Status: DisposedITAT Mumbai02 Feb 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2009-10 Income Tax Officer-31(2)(3), Mrs. Manjula S. Shah, Room No.704, C-11, Prop. Of M/S Eastment बनाम/ Pratayaksha Kar Bhavan, Chemicals, 3/202, Rishabh Vs. Bandra Kurla Complex, Mansion, S.V.Road, Nr. St. Bandra(East), John School, Mumbai-400051 Goregaon (W), Mumbai-400062 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aapps3790Q

Section 133(6)Section 69C

…ort the reliance was also placed on the following decisions:-- (1)Rajmal Lakhichand v. Asstt. CIT [2001] 79 ITD 84 (Pune) .. (2)Western India Bakers (P.) Ltd. v. Dy. CIT [2003] 87 ITD 607 (Mum.) (3)Sharma Associates V. Asstt. CIT [1996] 217 ITR (AT) 1/[1995] 55 ITD 171 (Pune) (TM). 18 Mrs. Manjula S. Shah He, therefore, submits that the addition made by the Assessing Officer and sustained by the Id. CIT(A) be deleted. 17. On the other hand, the Id. D.R. while relying on the order of the Assessing Officer submits that the assessee has placed no material on record to show that the assessee has not made bogus pu…

ACIT 25(1), Mumbai vs. Chirag Construction, Mumbai

The appeal of the Revenue is dismissed

ITA 3604/MUM/2013[2009-10]Status: DisposedITAT Mumbai13 Jan 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2009-10 Acit-25(1), M/S Chirag Construction Room No.202, 02Nd Floor, Company, बनाम/ Pratayakshkar Bhavan, 105, Gopal Puri, S.V.Road, Vs. Bandra Kurla Complex, Borivali (W), Bandra (East), Mumbai-400066 Mumbai-400051 (राज"व /Revenue) (""यथ" /Respondent) Pan. No.Aacfc7646N

…ort the reliance was also placed on the following decisions:-- (1)Rajmal Lakhichand v. Asstt. CIT [2001] 79 ITD 84 (Pune) .. (2)Western India Bakers (P.) Ltd. v. Dy. CIT [2003] 87 ITD 607 (Mum.) (3)Sharma Associates V. Asstt. CIT [1996] 217 ITR (AT) 1/[1995] 55 ITD 171 (Pune) (TM). He, therefore, submits that the addition made by the Assessing Officer and sustained by the Id. CIT(A) be deleted. 17. On the other hand, the Id. D.R. while relying on the order of the Assessing Officer submits that the assessee has placed no material on record to show that the assessee has not made bogus purchases of Rs. 30,80,730…