ALL.) (20) Dhakeswari Cotton Mills Ltd. vs. CIT (1954) 26 ITR 775 (21) Seth Gurmukh Singh v. CIT

299 ITR 324High Court2008#12576 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2017 to 2022.

Judgments citing ALL.) (20) Dhakeswari Cotton Mills Ltd. vs. CIT (1954) 26 ITR 775 (21) Seth Gurmukh Singh v. CIT

DCIT 9(2)(1), Mumbai vs. M/S B. Chopda Construction P. Ltd., Mumbai

In the result, the appeal of the appellant is Partly Allowed

ITA 1513/MUM/2020[2011-12]Status: DisposedITAT Mumbai22 Feb 2022AY 2011-12

Bench: Pramod Kumar, Vp & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 1513/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2011-12) Dcit-9(2)(1) बिधम/ M/S. B. Chopda Construction Room No.665A, 6Th Floor, Pvt. Ltd. Vs. Aayakar Bhavan, A-208, Sagar Tech Plaza, Churchgate, Mumbai- Sakinaka Junction, Andheri, 400020. Mumbai-400072. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccb4214G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Mohan Tandon Revenue By: Shri Himanshu Sharma (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 14/12/2021 घोषणा की तारीख /Date Of Pronouncement: 22/02/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 27.12.2019 Passed By The Commissioner Of Income Tax (Appeals) -16, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2011- 12. 2. The Revenue Has Raised The Following Grounds: - “11. Whether On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Was Justified In Restricting The Suppressed Profit To The Extent Of 12.50% Of Bogus Purchases, When The Assessee Could Not Produce Any Parties Or Evidence That The Said Goods Were Purchased A.Y.2012-13 & The Onus Of Proving Genuineness Of Purchases Was Not Discharged By The Assessee.

For Appellant: Shri Mohan TandonFor Respondent: Shri Himanshu Sharma (Sr. AR)

Section 133(6)Section 143(2)Section 147

…he form of purchases of the gas cylinders would not arise. Therefore, the Tribunal was justified in not giving benefit of the alleged amount spent towards the purchases of gas cylinders." 6.2.18 In Samurai Software (P.) Ltd. Commissioner of Income-tax [2008] 299 ITR 324 (RAJ.), it was held as under: "8. The Tribunal considered the matter in paragraph 6 of its order thus: " 6. We have carefully considered the rival submissions of the parties, perused the material available on record and the decision relied upon by the learned Departmental representative. We find that as a result of search on the assessee-company…

DCIT - 11(1)(2), Mumbai vs. M/S. Samanta Organics P. Ltd., Mumbai

In the result, the appeal filed by the revenue is hereby dismissed

ITA 3229/MUM/2019[2009-10]Status: DisposedITAT Mumbai07 Apr 2021AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.3229 To 3231/Mum/2019 (निर्धारण वर्ा / Assessment Years: 2009-10, 2010-11 & 2011-12) Dcit-11(1)(2) बिधम/ M/S. Samanta Organics Pvt. Room No.1, Ground Floor, Ltd. Vs. M. K. Road, Aayakar 194, Arvind Chambers, Off, Bhavan, Mumbai-400020. Western Express Highway, Andheri (E), Mumbai- 400069. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcs2099B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri T. S. Khalsa (Sr. Ar) Assessee By: None सुनवाई की तारीख / Date Of Hearing: 22/02/2021 घोषणा की तारीख /Date Of Pronouncement: 07/04/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Above Mentioned Appeals Have Been Filed By The Revenue Against The Different Order Passed By The Commissioner Of Income Tax (Appeals)- 18, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys.2009-10 To 2011-12

For Appellant: NoneFor Respondent: Shri T. S. Khalsa (Sr. AR)

Section 133(6)Section 143(1)Section 143(2)Section 148Section 80G

…form of purchases of the gas cylinders would not arise. Therefore, the Tribunal was justified In not giving benefit of the alleged amount spent towards the purchases of gas cylinders.” 5.2.17 In Samurai Software (P.) Ltd. v. Commissioner of Income-tax [2008] 299 ITR 324 (RAJ.), it was held as under: “8. The Tribunal considered the matter in paragraph 6 of its order thus: "6. We have carefully considered the rival submissions of the parties, perused the material available on record and the decision relied upon by the learned Departmental representative. We find that as a result of search on the assessee-company,…

ITO 8 (2)(1), Mumbai vs. Bhairav Steel Enterprises Pvt. Ltd., Mumbai

In the result, the appeal filed by the revenue is hereby dismissed

ITA 4126/MUM/2019[2009-10]Status: DisposedITAT Mumbai01 Mar 2021AY 2009-10

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4126/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2009-10) Ito 8(2)(1) बिधम/ Bhairav Steel Enterprises Room No.259/A,2Nd Floor, Pvt. Ltd. Vs. Aayakar Bhavan, M. K. 10, Kanti Nagar, A/30, Road, Mumbai-400020. Rajgruhi, Behind J. B. Nagar, Andheri Kurla Road, Andheri (E), Mumbai- 400059. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacb9118K (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri Rajendra Joshi (Dr) Assessee By: Shri Rajiv Khandelwal सुनवाई की तारीख / Date Of Hearing: 03/12/2020 घोषणा की तारीख /Date Of Pronouncement: 01/03/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 25.03.2019 Passed By The Commissioner Of Income Tax (Appeals) -16, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2009- 10. 2. The Revenue Has Raised The Following Grounds: -

For Appellant: Shri Rajiv KhandelwalFor Respondent: Shri Rajendra Joshi (DR)

Section 143(2)Section 148

…of the gas cylinders would not arise. Therefore, the Tribunal was justified in not giving 13 A.Y.2009-10 benefit of the alleged amount spent towards the purchases of gas cylinders." 6.2.14. In Samurai Software (P.) Ltd. v. Commissioner of Income- tax 120081 299 ITR 324 (RAJ), it was held as under: "8. The Tribunal considered the matter in paragraph 6 of its order thus: "6. We have carefully considered the rival submissions of the parties, perused the material available on record and the decision relied upon by the learned Departmental representative. We find that as a result of search on the assessee-company,…

Income Tax Officer-11(3)(4), Mumbai vs. Western Imaginary Transcon Private Limited, Mumbai

In the result, appeal of the Revenue in ITA No

ITA 4929/MUM/2017[2011-12]Status: DisposedITAT Mumbai20 Aug 2019AY 2011-12

Bench: Shri Sandeep Gosain & Shri Ramit Kochar

For Appellant: Shri. Bhavesh P. ShahFor Respondent: Shri. Satyanathan Raju (Sr. AR)

Section 143(3)Section 68

…ing Co. vs. ACIT (1996) 55 TTJ 261 (JP) (19) Deoria Oxygen Company vs. CIT (2007) 160 Taxman 427 (ALL.) (20) Dhakeswari Cotton Mills Ltd. vs. CIT (1954) 26 ITR 775 (21) Seth Gurmukh Singh vs. CIT (1994) 12 ITR 393 (22) Samurai Software P. Ltd., vs. CIT (2008) 299 ITR 324 (Raj.) (23) CIT vs. La Medica (2001) 250 ITR 575 (24) Indian Woolen Carpet Factory vs. ITAT (2002) 125 Taxman 763 (Raj.) (25) Sanjay Oilcake Industries vs. CIT (2009) 316 ITR 274 (Guj.) 38 ACIT vs. Tribhovandas Bhimji Zaveri (2000) 74 ITD 92 (Mum). (27) Homi Jehangir Gheesta vs. CIT (1961) 41 ITR 135 (28) T. Devashaya Nadar vs. CIT (1964) 51 ITR…

Shri Lokesh Gadia, Jhabua vs. ACIT, Ratlam

ITA 854/IND/2017[2010-11]Status: DisposedITAT Indore30 May 2019AY 2010-11

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2010-11

Section 131Section 142(1)Section 143(3)Section 148Section 69B

…Lokesh Gadia आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2010-11 Shri Lokesh Gadia, Asstt. Commissioner of 29, Nayapura, Village Vs. Income Tax, Thandla, Ratlam Jhabua (Appellant) (Respondent ) PAN No.ABAPG6401G Revenue by Shri K.G. Goyal, Sr.DR Assessee by S/Shri Anil Kamal Garg & Arpit Gaur ,CAs Date of Hearing 15.04.2019 Date of Pronouncement 30.05.2019 O R D E R PER MANISH BORAD, AM. This appeal filed at the instance of the assessee pertaining to A…

ITO 19(1)(2), Mumbai vs. Babulal U Munot, Mumbai

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 4506/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 May 2018AY 2010-11

Bench: Shri Rajendra, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4506/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2010-11) The Ito-19(1)(2), Mumbai, बिधम/ Shri Babulal U Munot 2Nd Floor, Matru Mandir, Prop. M/S. Steel Samrat Vs. (India) Flat No. 1901-A, 19Th Tardeo Road, Mumbai- 400007 Floor, Shreepati Tower, A Wing, Tatya Gharpure Path, Girgaon Mumbai-04 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aftpm5429H (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri T. A. Khan (Dr) Assessee By: None सुनवाई की तारीख / Date Of Hearing: 26.03.2018 घोषणा की तारीख /Date Of Pronouncement: 11.05.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 15.05.2015 Passed By The Commissioner Of Income Tax (Appeals) -30, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2010- 11. 2. The Revenue Has Raised The Following Grounds: - “(1) Whether, On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Restricting The Addition To The Extent Of 7.5% Of Non-Genuine Purchase Claimed By The Assessee A.Y.2010-11

For Appellant: NoneFor Respondent: Shri T. A. Khan (DR)

Section 133(6)Section 143(1)Section 143(2)Section 69C

…s of the gas cylinders would not arise. Therefore, the Tribunal was justified in not giving benefit of the alleged amount spent towards the purchases of gas cylinders." 11 A.Y.2010-11 2.4.19 In Samurai Software (P.) Ltd- v. Commissioner of Income-tax [2008] 299 ITR 324 (RAJ.), it was held as under: "6. The Tribunal considered the matter in paragraph 6 of its order thus: "6. We nave carefully considered the rival submissions of the parties, perused the material available on record and the decision relied upon by the learned Department representative. We find that as a result of search on the assessee-company, th…

Kaviraj Construction, Mumbai vs. ACIT 16(3), Mumbai

In the result, appeals filed by the revenue as well as assessee are hereby ordered to be dismissed

ITA 1327/MUM/2015[2010-11]Status: DisposedITAT Mumbai09 Feb 2018AY 2010-11

Bench: Shri G.S. Pannu, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Aditya Ajgaonkar (AR)For Respondent: Shri Saurabh Deshpande (DR)

Section 133(6)Section 143(1)

…form of purchases of the gas cylinders would not arise. Therefore, the Tribunal was justified in not giving benefit of the alleged amount spent towards the purchases of gas cylinders. 2.5.16 In Samurai Software (P.) Ltd. v. Commissioner of Income- tax (2008) 299 ITR 324 (RAJ.), it was held as under: The Tribunal considered the matter in paragraph 6 of its order thus: 6. We have carefully considered the rival, submissions of the parties, perused the material available on record and the decision ITA. No. 1326, 1327/M/2015 A.Y. 2009-10& 2010-11 relied upon by the learned Departmental representative. We find that…

Satish R. Rathod, Mumbai vs. ITO 15(3)(1), Mumbai

In the result, both the appeals are hereby ordered to be dismissed

ITA 567/MUM/2016[2010-11]Status: DisposedITAT Mumbai27 Nov 2017AY 2010-11

Bench: Shri P. K. Bansal, Vp & Shri Amarjit Singh, Jm

For Appellant: Shri Suresh AnchaliyaFor Respondent: Shri Purushottam Kumar (SR

Section 133(6)Section 142(1)Section 143(1)Section 69C

…icant had been dealing, with the firm, that would not found be bogus and were no other purchases of chuni- bhusi the benefit of 'deduction of: such purchase had rightly been disallowed. 5.11 In Samurai. Software (P.) Ltd. v. Commissioner of Income- tax (2008) 299 ITR 324 (RAJ.), it was held as under: 118, The Tribunal considered the matter in Paragraph '6 of its order thus: 16. We have carefully considered the rival submission of the parties, perused the mater/al available on record and the decision relied upon by the learned representative. We find that as a result of search on the assessee-company, the purchase…