CIT v. La Medica

250 ITR 575High Court2001#665 most cited

What is CIT v. La Medica authority for?

When purchases are shown to be non-genuine, the entire amount is to be disallowed as unexplained expenditure under section 69C, irrespective of whether the goods were procured from alternative sources.

150

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2008 to 2026.

Also referred to as

CIT v. La Medica · 250 ITR 575 · section 69C · bogus purchases · 100% disallowance · unexplained expenditure · non-genuine purchases · rejection of books of account · entire disallowance · section 145(3)

Also reported as

117 Taxmann 628

Sections most often in play

Section 69CSection 147Section 143(3)Section 133(6)Section 145(3)Section 148Section 142(1)Section 144B

Issues it is cited on

peak credit theorysection 69crejection of books of accountaccommodation entryborrowed satisfactionsection 145satisfaction notesection 145(3)unexplained expendituretangible materialsection 133(6)reason to believe

Judgments citing CIT v. La Medica

ACIT Central Circle-26, New Delhi vs. Kumar Brothers Co., New Delhi

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 7900/DEL/2019[2016-17]Status: DisposedITAT Delhi20 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…a natural corollary not the entire amount covered by such purchase but the profit element embedded therein would be subject to tax. 21. We are in respectful agreement with the view expressed by the Gujarat High Court.” Delhi High Court in CIT v. La Medical (250 ITR 575) stated that the entire amount is required to be disallowed. However, subsequent to ITA Nos. 6893 to 6897/Del/2019 Kumar Brothers Co. this various decision have been rendered by Delhi High Court, Bombay High Court and Tribunals in favour of the assessee considering the decision of La Medical. In this regard, reliance is being placed on the follo…

ACIT Central Circle-26, New Delhi vs. Kumar Brothers Co., New Delhi

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 7899/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Oct 2023AY 2015-16

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…a natural corollary not the entire amount covered by such purchase but the profit element embedded therein would be subject to tax. 21. We are in respectful agreement with the view expressed by the Gujarat High Court.” Delhi High Court in CIT v. La Medical (250 ITR 575) stated that the entire amount is required to be disallowed. However, subsequent to ITA Nos. 6893 to 6897/Del/2019 Kumar Brothers Co. this various decision have been rendered by Delhi High Court, Bombay High Court and Tribunals in favour of the assessee considering the decision of La Medical. In this regard, reliance is being placed on the follo…

ACIT Central Circle-26, New Delhi vs. Kumar Brothers Co., New Delhi

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 7898/DEL/2019[2014-15]Status: DisposedITAT Delhi20 Oct 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…a natural corollary not the entire amount covered by such purchase but the profit element embedded therein would be subject to tax. 21. We are in respectful agreement with the view expressed by the Gujarat High Court.” Delhi High Court in CIT v. La Medical (250 ITR 575) stated that the entire amount is required to be disallowed. However, subsequent to ITA Nos. 6893 to 6897/Del/2019 Kumar Brothers Co. this various decision have been rendered by Delhi High Court, Bombay High Court and Tribunals in favour of the assessee considering the decision of La Medical. In this regard, reliance is being placed on the follo…

ACIT Central Circle-26, New Delhi vs. Kumar Brothers Co., New Delhi

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 7897/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Oct 2023AY 2013-14

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…a natural corollary not the entire amount covered by such purchase but the profit element embedded therein would be subject to tax. 21. We are in respectful agreement with the view expressed by the Gujarat High Court.” Delhi High Court in CIT v. La Medical (250 ITR 575) stated that the entire amount is required to be disallowed. However, subsequent to ITA Nos. 6893 to 6897/Del/2019 Kumar Brothers Co. this various decision have been rendered by Delhi High Court, Bombay High Court and Tribunals in favour of the assessee considering the decision of La Medical. In this regard, reliance is being placed on the follo…

ACIT Central Circle-26, New Delhi vs. Kumar Brothers Co., New Delhi

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 7896/DEL/2019[2012-13]Status: DisposedITAT Delhi20 Oct 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…a natural corollary not the entire amount covered by such purchase but the profit element embedded therein would be subject to tax. 21. We are in respectful agreement with the view expressed by the Gujarat High Court.” Delhi High Court in CIT v. La Medical (250 ITR 575) stated that the entire amount is required to be disallowed. However, subsequent to ITA Nos. 6893 to 6897/Del/2019 Kumar Brothers Co. this various decision have been rendered by Delhi High Court, Bombay High Court and Tribunals in favour of the assessee considering the decision of La Medical. In this regard, reliance is being placed on the follo…

Kumar Brothers Co., New Delhi vs. ACIT Central Circle-26, New Delhi

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6897/DEL/2019[2016-17]Status: DisposedITAT Delhi20 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…a natural corollary not the entire amount covered by such purchase but the profit element embedded therein would be subject to tax. 21. We are in respectful agreement with the view expressed by the Gujarat High Court.” Delhi High Court in CIT v. La Medical (250 ITR 575) stated that the entire amount is required to be disallowed. However, subsequent to ITA Nos. 6893 to 6897/Del/2019 Kumar Brothers Co. this various decision have been rendered by Delhi High Court, Bombay High Court and Tribunals in favour of the assessee considering the decision of La Medical. In this regard, reliance is being placed on the follo…

Kumar Brothers Co., New Delhi vs. ACIT Central Circle-26, New Delhi

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6896/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Oct 2023AY 2015-16

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…a natural corollary not the entire amount covered by such purchase but the profit element embedded therein would be subject to tax. 21. We are in respectful agreement with the view expressed by the Gujarat High Court.” Delhi High Court in CIT v. La Medical (250 ITR 575) stated that the entire amount is required to be disallowed. However, subsequent to ITA Nos. 6893 to 6897/Del/2019 Kumar Brothers Co. this various decision have been rendered by Delhi High Court, Bombay High Court and Tribunals in favour of the assessee considering the decision of La Medical. In this regard, reliance is being placed on the follo…

Kumar Brothers Co., New Delhi vs. ACIT Central Circle-26, New Delhi

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6895/DEL/2019[2014-15]Status: DisposedITAT Delhi20 Oct 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…a natural corollary not the entire amount covered by such purchase but the profit element embedded therein would be subject to tax. 21. We are in respectful agreement with the view expressed by the Gujarat High Court.” Delhi High Court in CIT v. La Medical (250 ITR 575) stated that the entire amount is required to be disallowed. However, subsequent to ITA Nos. 6893 to 6897/Del/2019 Kumar Brothers Co. this various decision have been rendered by Delhi High Court, Bombay High Court and Tribunals in favour of the assessee considering the decision of La Medical. In this regard, reliance is being placed on the follo…

Kumar Brothers Co., New Delhi vs. ACIT Central Circle-26, New Delhi

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6894/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Oct 2023AY 2013-14

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…a natural corollary not the entire amount covered by such purchase but the profit element embedded therein would be subject to tax. 21. We are in respectful agreement with the view expressed by the Gujarat High Court.” Delhi High Court in CIT v. La Medical (250 ITR 575) stated that the entire amount is required to be disallowed. However, subsequent to ITA Nos. 6893 to 6897/Del/2019 Kumar Brothers Co. this various decision have been rendered by Delhi High Court, Bombay High Court and Tribunals in favour of the assessee considering the decision of La Medical. In this regard, reliance is being placed on the follo…

Kumar Brothers Co., New Delhi vs. ACIT Central Circle-26, New Delhi

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6893/DEL/2019[2012-13]Status: DisposedITAT Delhi20 Oct 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

…a natural corollary not the entire amount covered by such purchase but the profit element embedded therein would be subject to tax. 21. We are in respectful agreement with the view expressed by the Gujarat High Court.” Delhi High Court in CIT v. La Medical (250 ITR 575) stated that the entire amount is required to be disallowed. However, subsequent to ITA Nos. 6893 to 6897/Del/2019 Kumar Brothers Co. this various decision have been rendered by Delhi High Court, Bombay High Court and Tribunals in favour of the assessee considering the decision of La Medical. In this regard, reliance is being placed on the follo…

Suman Gupta, Mumbai vs. DCIT -CC- 4(2), Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 3858/MUM/2018[2010-11]Status: DisposedITAT Mumbai02 Jan 2023AY 2010-11

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 132Section 133(6)Section 133ASection 143(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 3857 & 3858/MUM/2018 (A.Ys: 2009-10 & 2010-11) Smt Suman Gupta v. DCIT – CC-4(2) 6th New Harileela House Room No. 1918, 19th Floor Mint Road, Fort Air India Building Mumbai - 400001 Nariman Point Mumbai – 400 021 PAN: AHQPG0220P (Appellant) (Respondent) ITA NOs. 3797 & 3800/MUM/2018 (A.Ys: 2010-11 & 2009-10) DCIT – CC-4(2) v. Smt Suman Gupta Room No. 1918, 19th Floor 6th Floor, Apeejay House Air India Building 130-Mumbai Samachar Marg Fort,…

Suman Gupta, Mumbai vs. DCIT - CC- 4(2), Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 3857/MUM/2018[2009-10]Status: DisposedITAT Mumbai02 Jan 2023AY 2009-10

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 132Section 133(6)Section 133ASection 143(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 3857 & 3858/MUM/2018 (A.Ys: 2009-10 & 2010-11) Smt Suman Gupta v. DCIT – CC-4(2) 6th New Harileela House Room No. 1918, 19th Floor Mint Road, Fort Air India Building Mumbai - 400001 Nariman Point Mumbai – 400 021 PAN: AHQPG0220P (Appellant) (Respondent) ITA NOs. 3797 & 3800/MUM/2018 (A.Ys: 2010-11 & 2009-10) DCIT – CC-4(2) v. Smt Suman Gupta Room No. 1918, 19th Floor 6th Floor, Apeejay House Air India Building 130-Mumbai Samachar Marg Fort,…

Sureaksha DB Realty, Mumbai vs. Deputy Commissioner of Income Tax 30(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 482/MUM/2018[2011-12]Status: DisposedITAT Mumbai08 Sept 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Suraksha Db Realty The Dy. Commissioner Of Behind Orchid Suburbia, Ground Income-Tax 30(3), Floor, Off; Link Road, Kandivali Room No.601, C-13, Vs. 6Th Floor, Bkc, (West), Mumbai-400 067 Mumbai-400 051 (Appellant) (Respondent) Pan No. Abofs0694R Assessee By : Shri Vijay Mehta, Ar Department By : Shri Op Sharma, Cit Dr

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri OP Sharma, CIT DR
Section 139(1)Section 143(3)Section 148Section 69CSection 80

…decision of Hon'ble Supreme Court in case of M/S. Kachwala Gems Vs. JCIT (2007) 288 ITR 10 (SC), Hon'ble Gujarat High Court in case of N.K. Industries Ltd. Vs. DCIT [2016] 72 taxmann.com 289 (Gujarat) and Hon'ble Delhi High Court in case of CIT vs. La Medica 250 ITR 575 (Del). Accordingly, appeal filed by the assessee was dismissed. Assessee is aggrieved with that has preferred this appeal. 013. The learned Authorized Representative as per grounds no. 1 and 2 of the appeal challenged the reopening of the assessment. He submitted that the case of the assessee was not selected for scrutiny Sureaksha DB Realty; AY…

DCIT -32(1), Mumbai vs. Jain Naresh Nemichand HUF, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1367/MUM/2022[2010-11]Status: DisposedITAT Mumbai22 Aug 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Bledcit – 32(1) V. Jain Naresh Nemichand Huf Room No. 702, 7Th Floor 202, Ganjawala Elagance Kautilya Bhavan Gnjawala Lane, Borivali (W) Bandra Kurla Complex Mumbai - 400092 Bandra(E), Mumbai - 400051 Pan: Aadhj5277K (Appellant) (Respondent) Assessee By : Shri Bhupendra Shah Department By Vranda U/S. Matkari

For Appellant: Shri Bhupendra Shah
Section 133(6)Section 143(1)Section 143(2)

…ases. The payments were made by account payee cheques. The Hon'ble Mumbai ITAT held that addition was to be to 3% on tainted purchases only. The Hon'ble Mumbai Tribunal also considered the decision of Hon'ble Delhi High Court in the case of CIT VS. La Medica (250 ITR 575) which was against the assessee but was distinguished by Delhi High Court in the case of CIT Vs. Hilux Automotive (P) Ltd. (23 DTR 385/183 Taxman 260). Reverting back, it is seen that in the present case, what the appellant would have actually earned in hawala transactions would be on account of saving of VAT/other taxes. The appellant has paid V…

Afcons Infrastructure Ltd., Mumbai vs. Pr. CIT -(1), Mumbai

ITA 749/MUM/2021[2010-11]Status: DisposedITAT Mumbai29 Mar 2022AY 2010-11

Bench: Shri M. Balaganesh & Shri Kuldip Singhassessment Year: 2010-11

For Appellant: Shri Sujit Ghosh, A.RFor Respondent: Ms. Shailja Rai, D.R
Section 115JSection 143(3)Section 147Section 263Section 69

…orders in case of CIT vs. M/s. Golcha Properties Pvt. Ltd. (in liquidation) (1996) 136 CTR 222 (Raj.), M/s. Kachwala Gems vs. JCIT (ITA No.134/JP/2002 dated 10.12.2003, CIT vs. Saravana Constructions Pvt. Ltd. (2012) 72 DTR (Kar), CIT vs. La Medica (2001) 250 ITR 575 (Del.), Ganesh Rice Mills vs. CIT (1989) 180 ITR 288 (All), Khandelwal Trading Co. vs. ACIT 55 TTJ (Jp) 261 and Vijay Proteins Ltd. vs. ACIT (1996) 55 TTJ (Ahd) 76 : 58 ITD 14 M/s. Afcons Infrastructure Ltd. 428, reached the conclusion that the transactions entered into by the assessee company with aforesaid companies are “non genuine” and hel…

ACIT 26 (2), Mumbai vs. Perfect Garments Processors, Mumbai

In the result, for ay 2009-10 appeal of the learned

ITA 6591/MUM/2019[2009-10]Status: DisposedITAT Mumbai25 Mar 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri RA Dhyani, DRFor Respondent: Shri Vimal Punmiya, AR
Section 143(3)Section 148

…19 Perfecr Garments Processors; AYs 09-10, 10-11 the following judicial precedents and submitted that LD AO is correct in making 100 % addition of Bogus Purchases. (1) N. K. Proteins Ltd. Vs. DCIT [2017] 84 taxmann.com 195 (SC). (2) CIT vs. La Medica [2001] 250 ITR 575 (Delhi) (3) CIT vs. Arun Malhotra [2014] 363 ITR 195 (Delhi). 09. The learned Authorised Representative made a detail submission before us submitting that assessee has completely discharged its onus before the learned Assessing Officer by submitting the purchase bills, ledger of the suppliers and bank statement evidencing payments. Therefore, a…

ACIT 26 (2), Mumbai vs. Perfect Garments Processors, Mumbai

In the result, for ay 2009-10 appeal of the learned

ITA 6590/MUM/2019[2010-11]Status: DisposedITAT Mumbai25 Mar 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri RA Dhyani, DRFor Respondent: Shri Vimal Punmiya, AR
Section 143(3)Section 148

…19 Perfecr Garments Processors; AYs 09-10, 10-11 the following judicial precedents and submitted that LD AO is correct in making 100 % addition of Bogus Purchases. (1) N. K. Proteins Ltd. Vs. DCIT [2017] 84 taxmann.com 195 (SC). (2) CIT vs. La Medica [2001] 250 ITR 575 (Delhi) (3) CIT vs. Arun Malhotra [2014] 363 ITR 195 (Delhi). 09. The learned Authorised Representative made a detail submission before us submitting that assessee has completely discharged its onus before the learned Assessing Officer by submitting the purchase bills, ledger of the suppliers and bank statement evidencing payments. Therefore, a…

Perfect Garments Processors, Mumbai vs. ITO 29 (2)(5), Mumbai

In the result, for ay 2009-10 appeal of the learned

ITA 6580/MUM/2019[2009-10]Status: DisposedITAT Mumbai25 Mar 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri RA Dhyani, DRFor Respondent: Shri Vimal Punmiya, AR
Section 143(3)Section 148

…19 Perfecr Garments Processors; AYs 09-10, 10-11 the following judicial precedents and submitted that LD AO is correct in making 100 % addition of Bogus Purchases. (1) N. K. Proteins Ltd. Vs. DCIT [2017] 84 taxmann.com 195 (SC). (2) CIT vs. La Medica [2001] 250 ITR 575 (Delhi) (3) CIT vs. Arun Malhotra [2014] 363 ITR 195 (Delhi). 09. The learned Authorised Representative made a detail submission before us submitting that assessee has completely discharged its onus before the learned Assessing Officer by submitting the purchase bills, ledger of the suppliers and bank statement evidencing payments. Therefore, a…

Perfect Garment Processors, Mumbai vs. ITO 29(2)(5), Mumbai

In the result, for ay 2009-10 appeal of the learned

ITA 6579/MUM/2019[2010-11]Status: DisposedITAT Mumbai25 Mar 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri RA Dhyani, DRFor Respondent: Shri Vimal Punmiya, AR
Section 143(3)Section 148

…19 Perfecr Garments Processors; AYs 09-10, 10-11 the following judicial precedents and submitted that LD AO is correct in making 100 % addition of Bogus Purchases. (1) N. K. Proteins Ltd. Vs. DCIT [2017] 84 taxmann.com 195 (SC). (2) CIT vs. La Medica [2001] 250 ITR 575 (Delhi) (3) CIT vs. Arun Malhotra [2014] 363 ITR 195 (Delhi). 09. The learned Authorised Representative made a detail submission before us submitting that assessee has completely discharged its onus before the learned Assessing Officer by submitting the purchase bills, ledger of the suppliers and bank statement evidencing payments. Therefore, a…

ITO Ward 2 (3), Thane vs. Shri. Chandrashekhar Nathalal Trivedi, Mira Road

In the result, appeal filed by the assessee is partly allowed and appeal filed by the learned assessing officer is dismissed

ITA 7432/MUM/2019[2010-11]Status: DisposedITAT Mumbai22 Mar 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Chandrasekhar Nathalal Trivedi Income Tax Officer, 704, Akash Ganga, Near Jangid Ward 2(5), Thane Room No. 13, B-Wing, 6Th Circle, Mtnl Road, Mira Road Vs. East, Thane-401107 Floor, Ashar It Park, Wagle Industrial Estate, Road No.16- Z, Thane(W)-400604 (Appellant) (Respondent) Pan No. Aaapt3199H Income Tax Officer, 2(5), Room Chandrasekhar Nathalal Trivedi No. 13, B-Wing, 6Th Floor, 704, Akash Ganga, Near Jangid Ashar It Park, Wagle Industrial Circle, Mtnl Road, Mira Road Vs. Estate, Road No.16-Z, East, Thane-401107 Thane(W)-400604

Section 143(1)Section 143(3)Section 147

…on by the learned DR of the honourable Supreme Court has distinguishable facts. 028. The learned departmental representative further relied upon the decision of the honourable Delhi High Court in case of CIT Vs La Medica [2001] 117 Taxman 628 (Delhi)/ [2001] 250 ITR 575 (Delhi) however, in that decision it was not the case that the material purchased by the assessee has been sold to the third party and sales has been accepted by the revenue. In that case, raw material was purchased by the assessee and there was no correlation with the corresponding sales. ITA Nos. 6605 & 7432/Mum/2019 Chandrashekhar Nathalal Tri…