Uni Design Jewellery India Private Limited, Mumbai vs. Deputy Commissioner of Income Tax - Central Circle 1(2), Mumbai
In the result , appeal of the assessee in ITA no
ITA 1159/MUM/2018[2012-13]Status: DisposedITAT Mumbai30 May 2019AY 2012-13
Bench: Shri Pawan Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1158 & 1159/Mum/2018 (नििाारण वर्ा / Assessment Year: 2011-12 & 2012-13) बिाम/ Uni Design Jewellery India Dcit-Central Circle 1(2) Private Ltd., Mumbai. Plot No. 3, V. Uni Design House, Cepz Wicel, Opp. Seepz Main Gate, Andheri(E), Mumbai-400093 स्थायी ऱेखा सं./ Pan: Aaacu3940J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Rakesh Mohan Revenue By: Shri. Rejeev Gubgodra (Dr) सुनवाई की तारीख /Date Of Hearing : 03.04.2019 घोषणा की तारीख /Date Of Pronouncement : 30.05.2019 आदेश / O R D E R Per Ramit Kochar: These Two Appeals, Filed By Assessee, Being Ita No. 1158 & 1159/Mum/2018 For Assessment Year(S) 2011-12 & 2012- 13 Respectively, Are Directed Against Separate Appellate Order(S) Both Dated 18.12.2017 In Appeal Number(S) Cit(A)-47/Ap.11663/16-17 & Cit(A)-47/Ap.11664/16-17 Respectively, Passed By Learned Commissioner Of Income Tax (Appeals)-47, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2011-12 & 2012-13 Respectively, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Separate Assessment Order(S) Both Dated 31.10.2016 Passed By
For Appellant: Shri. Rakesh MohanFor Respondent: Shri. Rejeev Gubgodra (DR)
Section 132Section 143(3)Section 147Section 148Section 153A
…aw liable to be quashed. The assessee also relied on following case laws which are cited in the appellate order passed by learned CIT(A), as under: a) Hon’ble Delhi High Court judgment in the case of CIT v. Kamdhenu Steel and Alloy Limited reported in (2012) 248 CTR 33(Delhi) b) Hon’ble Delhi High Court decision in the case of CIT v. SFIL Stock Broking Limited (2010) 325 ITR 285(Delhi) and c) Judgment of Hon’ble Supreme Court decision in the case of Chuggamal Rajpal v. S.P.Chadha (1971) 79 ITR 603(SC) . 4.2 On merits , it was submitted by assessee before learned CIT(A) that the assessee has made purchases to t…
