CIT v. M.K. Brothers

163 ITR 249High Court1987#319 most cited

What is CIT v. M.K. Brothers authority for?

Mere non-production of a party or their denial of a transaction is insufficient to treat a payment as non-genuine if it is duly recorded in books and made through banking channels. Once the assessee furnishes relevant documentation, the burden shifts to the Assessing Officer to prove the transaction is not genuine.

262

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. M.K. Brothers · M.K. Brothers · Section 69C · Section 68 · Income Tax Act 1961 · genuineness of purchases · unexplained expenditure · burden of proof · non-production of party · banking channels · assessment procedure

Also reported as

30 Taxmann 547

Sections most often in play

Section 143(3)Section 1961Section 69CSection 147Section 148Section 153ASection 153CSection 68

Issues it is cited on

unexplained expendituresection 69cgenuineness of the transactionsection 131section 133(6)section 69section 132previous yearsection 13personsection 148section 147

Judgments citing CIT v. M.K. Brothers

ITO 22(1)(6), Mumbai vs. Broadcasting Services, Mumbai

In the result, appeal of the revenue is dismissed

ITA 1312/MUM/2020[2009-10]Status: DisposedITAT Mumbai13 Sept 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: NoneFor Respondent: Shri Sanjay J. Sethi
Section 143(1)Section 143(3)Section 147Section 271(1)(c)

…note of the fact that no sales could be effected without purchases. He 6 ITA.NO. 1312/MUM/2020 (A.Y: 2009-10) M/s. Broadcasting Services has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where…

ACIT- Circle- 9(3)(2), Mumbai vs. M/S. Gala Pharma Pvt. Ltd., Mumbai

In the result, appeal of the revenue is dismissed

ITA 6007/MUM/2019[2009-10]Status: DisposedITAT Mumbai30 Jul 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Anil ThakkarFor Respondent: Shri T.S. Khalsa
Section 143(1)Section 143(3)Section 147Section 271(1)(c)

…re the Sales tax department. We notice that the ld.CIT(A) has taken note of the fact that no sales could be effected without purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the 6 ITA.NO. 6007/MUM/2019 (A.Y: 2009-10) M/s. Glow Pharma Pvt. Ltd., decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any indepe…

Income Tax Officer-28 (1)(5), Mumbai vs. Ganesh Engineering Workshop, Mumbai

In the result, appeal of the revenue is dismissed

ITA 5773/MUM/2019[2010-11]Status: DisposedITAT Mumbai30 Jul 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: NoneFor Respondent: Shri T.S. Khalsa
Section 143(1)Section 143(3)Section 147Section 271(1)(c)

…of the fact that no sales could be effected without purchases. He 6 ITA.NO. 5773/MUM/2019 (A.Y: 2010-11) M/s. Ganesh Engineering Workshop has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where…

ACIT 13 (3)(1) Mumbai, Mumbai vs. Weld Tech Engineers India Private Limited `, Mumbai

In the result, appeals of the Revenue are dismissed

ITA 6027/MUM/2019[2009-10]Status: DisposedITAT Mumbai22 Jun 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: NoneFor Respondent: Shri T.S. Khalsa
Section 143(1)Section 143(3)Section 147Section 271(1)(c)

…re the Sales tax department. We notice that the ld.CIT(A) has taken note of the fact that no sales could be effected without purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where…

Dy CIT-9(1)(2), Mumbai vs. M/S Apex Softcell (India) Pvt Ltd., Mumbai

In the result, appeals of the Revenue are dismissed

ITA 6272/MUM/2019[2010-11]Status: DisposedITAT Mumbai17 Jun 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Brajendra Kumar
Section 143(1)Section 143(3)Section 147Section 271(1)(c)

…re the Sales tax department. We notice that the ld.CIT(A) has taken note of the fact that no sales could be effected without purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where…

Dy CIT-9(1)(2), Mumbai vs. M/S Apex Softcell (India) Pvt Ltd., Mumbai

In the result, appeals of the Revenue are dismissed

ITA 6271/MUM/2019[2009-10]Status: DisposedITAT Mumbai17 Jun 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Brajendra Kumar
Section 143(1)Section 143(3)Section 147Section 271(1)(c)

…re the Sales tax department. We notice that the ld.CIT(A) has taken note of the fact that no sales could be effected without purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where…

Aas Mohammed Khan, Mumbai vs. Income Tax Officer 26(1) (1), Mumbai

In the result, appeal of the assessee is allowed

ITA 5985/MUM/2019[2009-10]Status: DisposedITAT Mumbai14 Jun 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Brajendra Kumar
Section 143(1)Section 143(3)Section 147Section 271(1)(c)

…re the Sales tax department. We notice that the ld.CIT(A) has taken note of the fact that no sales could be effected without purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where…

ITO-20(20)(3), Mumbai vs. Shri Kamrulla Rehatulla Khan, Mumbai

In the result, appeal of the revenue is dismissed

ITA 5737/MUM/2019[2009-10]Status: DisposedITAT Mumbai02 Jun 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: NoneFor Respondent: Shri Gurbinder Sign
Section 143(1)Section 143(3)Section 147Section 271(1)(c)

…re the Sales tax department. We notice that the ld.CIT(A) has taken note of the fact that no sales could be effected without purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis 6 ITA.NO. 5737/MUM/2019 (A.Y: 2009-10) Shri Kamrullah Rehmatulla Khan of observations made by the Sales tax dept and has not conducted any in…

ITO 32 (1)(5), Mumbai vs. Empee Engineering Corporation, Mumbai

In the result, appeals of the revenue are dismissed

ITA 6798/MUM/2019[2010-11]Status: DisposedITAT Mumbai22 Mar 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: NoneFor Respondent: Shri Vijay Kumar Menon
Section 147Section 271(1)(c)

…re the Sales tax department. We notice that the ld.CIT(A) has taken note of the fact that no sales could be effected without purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. 6 ITA.NOs. 6797 & 6798/MUM/2019 (A.Ys: 2009-10 & 2010-11) M/s. Empee Engineering Corporation Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and h…

ITO 32 (1)(5), Mumbai vs. Empee Engineering Corporation, Mumbai

In the result, appeals of the revenue are dismissed

ITA 6797/MUM/2019[2009-10]Status: DisposedITAT Mumbai22 Mar 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: NoneFor Respondent: Shri Vijay Kumar Menon
Section 147Section 271(1)(c)

…re the Sales tax department. We notice that the ld.CIT(A) has taken note of the fact that no sales could be effected without purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. 6 ITA.NOs. 6797 & 6798/MUM/2019 (A.Ys: 2009-10 & 2010-11) M/s. Empee Engineering Corporation Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and h…

Income Tax Officer, 12(1)(2), Mumbai vs. M/S. Autonum Controls Private Limited, Mumbai

In the result, appeal of the revenue is dismissed

ITA 5660/MUM/2019[2010-11]Status: DisposedITAT Mumbai09 Mar 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Michael Jerald
Section 143(3)Section 147Section 271(1)(c)

…re the Sales tax department. We notice that the ld.CIT(A) has taken note of the fact that no sales could be effected without purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the 6 ITA.NO. 5660/MUM/2019 (A.Y: 2010-11) M/s. Autonum Controls Pvt. Ltd., decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any i…

ITO Ward 1, Palghar vs. Shri. Atul Kumar D Shah, Palghar

In the result, appeal of the revenue is dismissed

ITA 5553/MUM/2019[2009-10]Status: DisposedITAT Mumbai09 Mar 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Michael Jerald
Section 143(3)Section 147Section 271(1)(c)

…re the Sales tax department. We notice that the ld.CIT(A) has taken note of the fact that no sales could be effected without purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis 6 ITA.NO. 5553/MUM/2019 (A.Y: 2009-10) Shri Atul Kumar D. Shah of observations made by the Sales tax dept and has not conducted any independe…

Income Tax Officer-25(1)(1), Mumbai vs. M/S. Samrat Exports, Mumbai

In the result, appeal of the revenue is dismissed

ITA 5033/MUM/2019[2007-08]Status: DisposedITAT Mumbai05 Mar 2021AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Vijay Kumar Menon
Section 143(3)Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 5033/MUM/2019 (A.Y: 2007-08) Income Tax Officer – 25(1)(1) v. M/s. Samrat Exports Room No. 203, 2nd Floor P No. -17, Unit-13 Kautilya Bhavan, Bandra Kurla Complex Marol Co-operative Indl. Estate Bandra (E), Mumbai -400051 M.V Road, Marol, Andheri(E) Mumbai 400059 PAN: AAKFS8406J (Appellant) (Respondent) Assessee by : None Department by : Shri Vijay Kumar Menon Date of Hearing : 16.02.2021 Date of Pronouncement : 05.03.2021 O R D E R…

Income Tax Officer, Ward-3(3), Thane vs. M/S. Shr Industries, Thane

In the result, appeals of the revenue are dismissed

ITA 5013/MUM/2019[2011-12]Status: DisposedITAT Mumbai05 Mar 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Vijay Kumar Menon
Section 143(3)Section 147Section 271(1)(c)

…re the Sales tax department. We notice that the ld.CIT(A) has taken note of the fact that no sales could be effected without purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where…

Income Tax Officer, Ward-3(3), Thane vs. M/S. Shr Industries, Thane

In the result, appeals of the revenue are dismissed

ITA 5012/MUM/2019[2010-11]Status: DisposedITAT Mumbai05 Mar 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Vijay Kumar Menon
Section 143(3)Section 147Section 271(1)(c)

…re the Sales tax department. We notice that the ld.CIT(A) has taken note of the fact that no sales could be effected without purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where…

ITO 12 (1)(2), Mumbai vs. Selvaraj Anthony Muthu Chettiar, Mumbai

In the result, appeal of the revenue is dismissed

ITA 4642/MUM/2019[2009-10]Status: DisposedITAT Mumbai05 Mar 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Vijay Kumar Menon
Section 143(3)Section 147Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 4642/MUM/2019 (A.Y: 2009-10) Income Tax Officer – 12(1)(2) v. Selvaraj Anthony Muthu Chettiar Gala No. 2058, 2nd Floor Room No. 146A, 1st Floor Nirman Ind. Estate Aayakar Bhavan, M.K. Road Mumbai – 400 020 Village Chincholi Link Road Malad(W), Mumbai – 400 064 PAN: AABPA2776L (Appellant) (Respondent) Assessee by : None Department by : Shri Vijay Kumar Menon Date of Hearing : 16.02.2021 Date of Pronouncement : 05.03.2021 O R D E R PER…

ITO, Ward-20(3)(2), Mumbai vs. Mr. Sadiq Mohammed Hussain Dadan, Mumbai

In the result, appeals of the revenue are dismissed

ITA 4560/MUM/2019[2010-11]Status: DisposedITAT Mumbai05 Mar 2021AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Vijay Kumar Menon
Section 143(3)Section 147Section 271(1)(c)

…re the Sales tax department. We notice that the ld.CIT(A) has taken note of the fact that no sales could be effected without purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where…

ITO, Ward-20(3)(2), Mumbai vs. Mr. Sadiq Mohammed Hussain Dadan, Mumbai

In the result, appeals of the revenue are dismissed

ITA 4559/MUM/2019[2009-10]Status: DisposedITAT Mumbai05 Mar 2021AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Vijay Kumar Menon
Section 143(3)Section 147Section 271(1)(c)

…re the Sales tax department. We notice that the ld.CIT(A) has taken note of the fact that no sales could be effected without purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where…

ACIT- Circle- 6(2)(1), Mumbai vs. Creative Electrical Innovative Pvt. Ltd., Mumbai

In the result, appeal of the revenue is dismissed

ITA 5389/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Feb 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Bleacit – Circle - 6(2)(1) V. M/S. Creative Electrical Innovative Pvt. Ltd., Unit No. 12, 18B, Hammer Smith Indl. Estate Room No. 504, 5Th Floor Pathare Marg, Off. Sitala Devi Temple Road Aayakar Bhavan Mahim (W), Mumbai - 400016 M.K. Road Mumbai – 400 020 Pan: Aadcc4035H (Appellant) (Respondent) Assessee By : None Department By : Ms. Shreekala Pardeshi

For Appellant: NoneFor Respondent: Ms. Shreekala Pardeshi
Section 143(3)Section 147Section 271(1)(c)

…d.CIT(A) has taken note of 6 M/s. Creative Electrical Innovative Pvt. Ltd., the fact that no sales could be effected without purchases. He has further placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of CIT Vs. M.K. Brothers (163 ITR 249). He has further relied upon the decision rendered by the Tribunal in the case of ITO Vs. Premanand (2008)(25 SOT 11)(Jodh), wherein it has been held that where the AO has made addition merely on the basis of observations made by the Sales tax dept and has not conducted any independent enquiries for making the addition especially in a case where…

ITO-6(1)(1), Mumbai vs. M/S. Aeroflex Fittings Pvt. Ltd., Mumbai

In the result, appeals of the Revenue are dismissed

ITA 1686/MUM/2019[2010-11]Status: DisposedITAT Mumbai29 Sept 2020AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: NoneFor Respondent: Ms. Arju Garodia
Section 143(1)Section 147

…that the purchases were not made by the assessee and certain percentage has to be taxed as profit. Reliance is placed on Nikunj Eximp Enterprises (P.) Ltd. v. CIT 216 Taxman 171 (Bom.), CIT v. Nangalia Fabrics (P.)Ltd. 220 Taxmann 17 (Guj.), CIT v, M.K. Bros. 163 ITR 249 (Guj.), Asstt. CIT v. Akruti Dyeing & Printing Mills (P.)Ltd. Dy. CIT v. Adinath Industries [2001] 252 ITR 476 (Guj.), CIT v. Precious Jewels Corpn.17 taxmann.com 264 (Raj.), CIT v. Rajesh P. Soni [Tax Appeal No.1107 of 2006, dated 27-2-2012.]. 4.4 Non compliance of some of the parties may be due to the time gap and possible change in address. Ho…