N.K. Proteins Ltd. v. DCIT

84 Taxmann.com 195Supreme Court of India2017#446 most cited

What is N.K. Proteins Ltd. v. DCIT authority for?

When purchases are found to be entirely bogus and based on fictitious invoices from non-existent or unconfirmed suppliers, the entire amount of such purchases is liable to be added back as unexplained expenditure, not merely a percentage thereof.

204

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2017 to 2026.

Also referred to as

N.K. Proteins Ltd. v. DCIT · 84 Taxmann.com 195 · Section 69C · Section 145(3) · bogus purchases · unexplained expenditure · fictitious invoices · accommodation entry · entire purchases addition · rejection of books of account · genuineness of transaction · hawala purchase

Sections most often in play

Section 143(3)Section 69CSection 147Section 148Section 133(6)Section 68Section 133ASection 263

Issues it is cited on

rejection of books of accountsection 69csection 145(3)accommodation entrysection 145unexplained expenditurechange of opinionentry operatorsection 133(6)reassessment proceedingsgenuineness of the transactionsection 151

Judgments citing N.K. Proteins Ltd. v. DCIT

ITO 20(1)(2), Mumbai vs. Shri. Ashok B Bagwe, Mumbai

ITA 7763/MUM/2019[2009-10]Status: DisposedITAT Mumbai08 Oct 2021AY 2009-10

Bench: Shri Vikas Awasthyआअसं. 7763/मुं/2019 ("न.व 2009-10) आअसं. 7764/मुं/2019 ("न.व 2010-11) Income Tax Officer -20(1)(2) Room No.119, 1St Floor, Piramal Chamber, Lalbaug, Parel,Mumbai 400 012 ...... अपीलाथ" /Appellant बनाम Vs. Shri Ashok A. Bagwe, 12, Wadala Udyog Bhavan, Naigaon Cross Road, Wadala, Mumbai 400 013. Pan:Aaapb-9671-Q ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Sanjay J. Sethi ""तवाद" "वारा/Respondent By : Shri Sunil Rohra सुनवाई क" "त"थ/ Date Of Hearing : 29/07/2021 घोषणा क" "त"थ/ Date Of Pronouncement : 08/10/2021

For Appellant: Shri Sanjay J. SethiFor Respondent: Shri Sunil Rohra

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” , मुंबई "ी "वकास अव"थी, "या"यक सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 7763/मुं/2019 ("न.व 2009-10) आअसं. 7764/मुं/2019 ("न.व 2010-11) Income Tax Officer -20(1)(2) Room No.119, 1st Floor, Piramal Chamber, Lalbaug, Parel,Mumbai 400 012 ...... अपीलाथ" /Appellant बनाम Vs. Shri Ashok A. Bagwe, 12, Wadala Udyog Bhavan, Naigaon Cross Road, Wadala, Mumbai 400 013. PAN:AAAPB-9671-Q ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri Sanjay J. Sethi ""तवाद" "वारा/Respondent by : Shri Sunil…

ITO 22(1)(7), Mumbai vs. M/S Furniture Craft, Navi Mumbai

ITA 512/MUM/2020[2009-10]Status: DisposedITAT Mumbai24 Sept 2021AY 2009-10

Bench: Shri Vikas Awasthyआअसं. 512/मुं/2020 (िन.व.2009-10) Ito-22(1)(7), Room No. 120, 1St Floor, Piramal Chambers, Lalbaug, Mumbai-400012. ...... अपीलाथ" /Appellant बनाम Vs. M/S Furniture Craft D/83, Ttc Industrial Estate, Thane Belapur Road, Navi Mumbai-400703. Pan: Aabff2257R ..... "ितवाद"/Respondent अपीलाथ" "ारा/ Appellant By : Sh. Sanjay J. Sethi "ितवाद" "ारा/Respondent By : None सुनवाई क" ितिथ/ Date Of Hearing : 01/07/2021 घोषणा क" ितिथ/ Date Of Pronouncement : 24/09/2021 आदेश/ Order Per Vikas Awasthy, J.M: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-33, Mumbai [Hereinafter Referred To As ‘The Cit(A)’] ' Dated 15.11.2019 For The Assessment Year (Ay) 2009-10. 2. The Brief Facts Of The Case As Emanating From Records Are: The Assessee Is Engaged In Manufacturing & Trading Of Furniture. The Assessment For Ay

For Appellant: Sh. Sanjay J. SethiFor Respondent: None
Section 133(6)Section 143(3)Section 147

…आयकर अपीलीय अिधकरण मुंबई पीठ “एस एम सी” , मुंबई "ी "वकास अव"थी, "याियक सद"य IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 512/मुं/2020 (िन.व.2009-10) ITO-22(1)(7), Room No. 120, 1st Floor, Piramal Chambers, Lalbaug, Mumbai-400012. ...... अपीलाथ" /Appellant बनाम Vs. M/s Furniture Craft D/83, TTC Industrial Estate, Thane Belapur Road, Navi Mumbai-400703. PAN: AABFF2257R ..... "ितवाद"/Respondent अपीलाथ" "ारा/ Appellant by : Sh. Sanjay J. Sethi "ितवाद" "ारा/Respondent by : None सुनवाई क" ितिथ/ Date of hearing : 01/07/2021 घोषणा क" ितिथ/ Date of prono…

ITO Ward 6 (3)(3), Mumbai vs. Jtcls Appliances Pvt Ltd., Mumbai

Appeal of the Revenue is dismissed, sans merit

ITA 492/MUM/2020[2009-10]Status: DisposedITAT Mumbai24 Sept 2021AY 2009-10

Bench: Shri Vikas Awasthyआअसं. 492/मुं/2020 (िन.व.2009-10) आअसं. 493/मुं/2020 (िन.व.2010-11) Ito-6(3)(3), Room No. 524, 5Th Floor, Aayakar Bhavan, M.K. Road, New Marine Lines, Mumbai-400020. ...... अपीलाथ" /Appellant बनाम Vs. Jtcls Appliances Pvt. Ltd. 210, 2Nd Floor, Regal Arcade, Behind Roxy Cinema, Charni Road, Mumbai-400004. Pan: Aabcj5606P ..... "ितवाद"/Respondent अपीलाथ" "ारा/ Appellant By : Sh. Sanjay J. Sethi "ितवाद" "ारा/Respondent By : None सुनवाई क" ितिथ/ Date Of Hearing : 01/07/2021 घोषणा क" ितिथ/ Date Of Pronouncement : 24/09/2021 आदेश/ Order Per Vikas Awasthy, J.M: These Two Appeals By The Revenue Are Directed Against The Order Of Commissioner Of Income Tax (Appeals)-12, Mumbai [Hereinafter Referred To As ‘The Cit(A)’] For The Assessment Year (Ay) 2009-10 & 2010-11, Respectively. Both The Impugned Orders Are Of Even Date I.E. 24.10.2019. Since, The Grounds

For Appellant: Sh. Sanjay J. SethiFor Respondent: None
Section 143(3)Section 147

…आयकर अपीलीय अिधकरण मुंबई पीठ “एस एम सी” , मुंबई "ी "वकास अव"थी, "याियक सद"य IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 492/मुं/2020 (िन.व.2009-10) आअसं. 493/मुं/2020 (िन.व.2010-11) ITO-6(3)(3), Room No. 524, 5th Floor, Aayakar Bhavan, M.K. Road, New Marine Lines, Mumbai-400020. ...... अपीलाथ" /Appellant बनाम Vs. JTCLS Appliances Pvt. Ltd. 210, 2nd Floor, Regal Arcade, Behind Roxy Cinema, Charni Road, Mumbai-400004. PAN: AABCJ5606P ..... "ितवाद"/Respondent अपीलाथ" "ारा/ Appellant by : Sh. Sanjay J. Sethi "ितवाद" "ारा/Respondent by : None सुनवाई…

Dy. CIT 10 (3)(2), Mumbai vs. M/S Priority Jewels Pvt Ltd., Mumbai

In the result, both the appeals of Revenue are dismissed

ITA 6258/MUM/2019[2009-10]Status: DisposedITAT Mumbai31 Aug 2021AY 2009-10

Bench: Sri Mahavir Singh, Vp & Sri M. Balaganesh, Am Aayakr Apila Sam./ Ita No. 6258/Mum/2019 (Inaqa-Arna Baya- / Assessment Year 2009-10) Aayakr Apila Sam./ Ita No. 6259/Mum/2019 (Inaqa-Arna Baya- / Assessment Year 2013-14) The Dy. Commissioner Of M/S Priority Jewels Pvt. Ltd. Income Tax 7 Plot No. 121, Street No. 2Nd Circle-10(3)(2), Floor, 15/18, Midc, Marol, Vs. Room No. 509, Aayakar Andheri (East), Bhawan, M.K. Road, Mumbai-400 093 Churchgate, Mumbai-20 .. (Apilaaqai- / Appellant) (P`%Yaqaai- / Respondent) स्थामी रेखा िं./Pan No. Aaecp4118K अऩीराथी की ओय े / Appellant By : Ms. Shreekala Pardeshi, Dr प्रत्मथी की ओय े / Respondent By : None स नवाई की तारीख / Date Of Hearing: 17.06.2021 घोषणा की तारीख / Date Of Pronouncement : 31.08.2021 Aadosa / O R D E R

For Appellant: Ms. Shreekala Pardeshi, DRFor Respondent: None
Section 143(3)Section 143(3)(ii)Section 147

…आयकर अपीलीय अधिकरण “C” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI श्री भहावीय स िंह, उऩाध्मक्ष एविं श्री एभ. फारगणेश, रेखा दस्म के भक्ष । BEFORE SRI MAHAVIR SINGH, VP AND SRI M. BALAGANESH, AM Aayakr ApIla saM./ ITA No. 6258/Mum/2019 (inaQa-arNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM./ ITA No. 6259/Mum/2019 (inaQa-arNa baYa- / Assessment Year 2013-14) The Dy. Commissioner of M/s Priority Jewels Pvt. Ltd. Income Tax 7 Plot No. 121, Street No. 2nd Circle-10(3)(2), Floor, 15/18, MIDC, Marol, Vs. Room No. 509, Aayakar Andheri (East), Bhawan, M.K. Road, Mumbai-400 093 Church…

ITO 22 (1)(6), Mumbai vs. Ajay Gajanan Raut, Mumbai

Appeal of the Revenue is dismissed

ITA 116/MUM/2020[2009-10]Status: DisposedITAT Mumbai26 Aug 2021AY 2009-10
For Appellant: Sh. Sanjay J. SethiFor Respondent: Sh. Nirav Shah
Section 147

…आयकर अपीलीय अिधकरण मुंबई पीठ “एस एम सी” , मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "याियक सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 116/मुं/2020 (िन.व.2009-10) ITO, 22(1)(6), 106, 1st Floor, Piramal Chambers, ...... अपीलाथ" /Appellant Parel, Mumbai-400012. बनाम Vs. Ajay Gajanan Raut, 100/04, Mehar Lodge Wadi, K.K. Marg, Jacob Circle, Mumbai-400011 PAN: AAHPR5405M ..... "ितवाद"/Respondent अपीलाथ" "ारा/ Appellant by : Sh. Sanjay J. Sethi "ितवाद" "ारा/Respondent by : Sh. Nirav Shah सुनवाई क" ितिथ/ Date of hearing : 16/06/2021 घोषणा क" ितिथ/ Date of…

ITO 33 (2)(3), Mumbai vs. Shri. Mukesh Himmatlal Mistry, Mumbai

ITA 190/MUM/2020[2011-12]Status: DisposedITAT Mumbai24 Aug 2021AY 2011-12

Bench: Shri Vikas Awasthy & Shri Manoj Kumar Aggarwalआअसं. 190/मुं/2020 (िन.व.2011-12) Ito-33(2)(3), Room No. 848, 8Th Floor, Kautilya Bhavan, G-Block, Bandra Kurla Complex, Bandra (E), Mumbai-400051. ...... अपीलाथ" /Appellant बनाम Vs. Shri Mukesh Himmatlal Mistry, B/21, Krishna Krupa, Shankar Lane, Kandivali (West), Mumbai-400067. Pan: Aaopm3429P ..... "ितवाद"/Respondent अपीलाथ" "ारा/ Appellant By : Sh. Sanjay J. Sethi "ितवाद" "ारा/Respondent By : None सुनवाई क" ितिथ/ Date Of Hearing : 14/06/2021 घोषणा क" ितिथ/ Date Of Pronouncement : 24/08/2021 आदेश/ Order Per Vikas Awasthy, J.M: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-45 Mumbai [Hereinafter Referred To As ‘The Cit(A)’] Dated 24.10.2019 For Assessment Year (Ay) 2011-12. 2. The Brief Facts Of The Case As Emanating From Records Are: The Assessee Is A Civil Contractor. The Assessment For A.Y. 2011-12 In The Case Of Assessee Was Re-

For Appellant: Sh. Sanjay J. SethiFor Respondent: None
Section 133(6)Section 143(3)Section 147

…आयकर अपीलीय अिधकरण मुंबई पीठ “एस एम सी” , मुंबई "ी "वकास अव"थी, "याियक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आअसं. 190/मुं/2020 (िन.व.2011-12) ITO-33(2)(3), Room No. 848, 8th Floor, Kautilya Bhavan, G-Block, Bandra Kurla Complex, Bandra (E), Mumbai-400051. ...... अपीलाथ" /Appellant बनाम Vs. Shri Mukesh Himmatlal Mistry, B/21, Krishna Krupa, Shankar Lane, Kandivali (West), Mumbai-400067. PAN: AAOPM3429P ..... "ितवाद"/Respondent अपीलाथ" "ारा/ Appellant b…

ITO 3 (1)(1), Mumbai vs. M/S Aapul Textiles and Industries Pvt Ltd., Mumbai

ITA 113/MUM/2020[2010-11]Status: DisposedITAT Mumbai20 Aug 2021AY 2010-11

Bench: Shri Vikas Awasthyआअसं. 113/मुं/2020 (िन.व.2010-11) Ito 3(1)(1), Room No. 666, 6Th Floor, Aayakar Bhavan, Mumbai-400020. बनाम Vs. ...... अपीलाथ" /Appellant M/S Aapul Textiles & Industrial Pvt. Ltd. 29, Maker Arcade, Ground Floor, Cuffe Parade, Colaba, Mumbai-400005. Pan: Aaaca8135H ..... "ितवाद"/Respondent अपीलाथ" "ारा/ Appellant By : Sh. Sanjay J. Sethi "ितवाद" "ारा/Respondent By : None सुनवाई क" ितिथ/ Date Of Hearing : 16/06/2021 घोषणा क" ितिथ/ Date Of Pronouncement : 20/08/2021 आदेश/ Order Per Vikas Awasthy, J.M: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-8, Mumbai [Hereinafter Referred To As ‘The Cit(A)’] Dated 14.10.2019 For The Assessment Years (Ay) 2010-11. 2. The Solitary Issue In The Present Appeal By The Revenue Is Against The Relief Granted By The First Appellate Authority In Respect Of Alleged Bogus

For Appellant: Sh. Sanjay J. SethiFor Respondent: None
Section 133(6)Section 143(3)Section 147

…आयकर अपीलीय अिधकरण मुंबई पीठ “एस एम सी” , मुंबई "ी "वकास अव"थी, "याियक सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 113/मुं/2020 (िन.व.2010-11) ITO 3(1)(1), Room No. 666, 6th Floor, Aayakar Bhavan, Mumbai-400020. बनाम Vs. ...... अपीलाथ" /Appellant M/s Aapul Textiles and Industrial Pvt. Ltd. 29, Maker Arcade, Ground Floor, Cuffe Parade, Colaba, Mumbai-400005. PAN: AAACA8135H ..... "ितवाद"/Respondent अपीलाथ" "ारा/ Appellant by : Sh. Sanjay J. Sethi "ितवाद" "ारा/Respondent by : None सुनवाई क" ितिथ/ Date of hearing : 16/06/2021 घोषणा क"…

ITO 22 (2)96), Mumbai vs. Monochem Industries, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 45/MUM/2020[2009-10]Status: DisposedITAT Mumbai10 Aug 2021AY 2009-10

Bench: Shri Vikas Awasthy & Shri Manoj Kumar Aggarwalआअसं. 45/मुं/2020 (िन.व.2009-10) आअसं. 46/मुं/2020 (िन.व.2010-11)

For Appellant: Sh. Sanjay J. SethiFor Respondent: None
Section 133(6)

…आयकर अपीलीय अिधकरण मुंबई पीठ “एस एम सी” , मुंबई "ी "वकास अव"थी, "याियक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आअसं. 45/मुं/2020 (िन.व.2009-10) आअसं. 46/मुं/2020 (िन.व.2010-11) ITA NO.46/MUM/2020 (A.Y.2010-11) ITO-22(2)(6), Room No. 109, 1st Floor, Piramal Chambers, Lalbaug, Mumbai-400012. ...... अपीलाथ" /Appellant बनाम Vs. Monochem Industries, 2nd Floor, Mohatta Bhavan, Dr. E. Moses Road, Worli, Mumbai-400018. PAN: AABFM0987F ..... "ितवाद"/Respondent अप…

ITO Ward 3(2), Thane vs. M/S Bharat Grahak Sahakari Sanstha Maryadit, Thane

Appeal of the Revenue is dismissed, sans merit

ITA 7803/MUM/2019[2009-10]Status: DisposedITAT Mumbai10 Aug 2021AY 2009-10
For Appellant: Sh. Sanjay J. SethiFor Respondent: None
Section 133(6)

…आयकर अपीलीय अिधकरण मुंबई पीठ “एस एम सी” , मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "याियक सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 7803/मुं/2019 (िन.व.2009-10) ITO, Ward-3(2), M/s Bharat Grahak Sahakari Room No. 4, 6th Floor, Sanstha Maryadit, Shivbhakti B-Wing, Wagle Industrial बनाम Narayan bhavan, Karve Road, Estate, Thane (W)-400604. Naupada, Thane-400602. /Vs. (अपीलाथ" /Appellant) ("ितवाद" /Respondent) PAN No. AAABB0145R अपीलाथ" "ारा/ Appellant by : Sh. Sanjay J. Sethi "ितवाद" "ारा/Respondent by : None सुनवाई क" ितिथ/ Date of hearing : 03/06/…

Manoj J Bokadia, Mumbai vs. ITO 19 (1)(4), Mumbai

In the result, appeal of assessee is partly allowed in the term aforesaid

ITA 7168/MUM/2019[2011-12]Status: DisposedITAT Mumbai12 Jul 2021AY 2011-12
For Appellant: NoneFor Respondent: Ms. Smita Verma
Section 133(6)Section 143(3)Section 147

…आयकर अपीलीय अिधकरण मुंबई पीठ “एस एम सी” , मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "याियक सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 7168/मुं/2019 (िन.व.2011-12) Manoj J. Bokadia, Prop. of Kalash Steel, Room No.24, 3rd Floor, Bansi Bhavan, 3rd Khetwadi Lane, Mumbai-400004. PAN: AGIPB8853G ...... अपीलाथ' /Appellant बनाम Vs. ITO-19(1)(4) Income Tax Office, Matru Mandir, Tardeo Road, Mumbai-400007. ..... (ितवाद*/Respondent अपीलाथ' +ारा/ Appellant by : None (ितवाद* +ारा/Respondent by : Ms. Smita Verma सुनवाई क, ितिथ/ Date of hearing : 06/05/2021 घोषणा…

Dilip J Bokadia, Mumbai vs. ITO 19 (1)(4), Mumbai

In the result, appeal of assessee is partly allowed in the term aforesaid

ITA 7167/MUM/2019[2010-11]Status: DisposedITAT Mumbai12 Jul 2021AY 2010-11
For Appellant: NoneFor Respondent: Ms. Smita Verma
Section 133(6)Section 143(3)Section 147

…आयकर अपीलीय अिधकरण मुंबई पीठ “एस एम सी” , मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "याियक सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 7167/मुं/2019 (िन.व.2010-11) Dilip J. Bokadia, Prop. of Nishant Metal, Room No.48, 3rd Floor, Bansi Bhavan, 3rd Khetwadi Lane, Mumbai-400004. PAN: AIIPB2434K ...... अपीलाथ' /Appellant बनाम Vs. ITO-19(1)(4) Income Tax Office, Matru Mandir, Tardeo Road, Mumbai-400007. ..... (ितवाद*/Respondent अपीलाथ' +ारा/ Appellant by : None (ितवाद* +ारा/Respondent by : Ms. Smita Verma सुनवाई क, ितिथ/ Date of hearing : 06/05/2021 घोषण…

ITO Ward 2 (3), Thane vs. Shri. Chandrakant P Jadhav, Mira Road

ITA 6487/MUM/2019[2009-10]Status: DisposedITAT Mumbai12 Jul 2021AY 2009-10

Bench: Shri Vikas Awasthyआअसं. 6487/मुं/2019 (िन.व.2009-10) Ito-2(3), 6Th Floor, B-Wing, Room No.13, Ashar I.T. Park, Road No. 16Z, Nr. Ambika Nagar, Wagle Industrial Estate, Thane (W)-400604. ...... अपीलाथ' /Appellant बनाम Vs. Shri Chandrakant P. Jadhav A/2, 2, Swami Samarth Chawi, Nirabhdev Mandir Road, Penkar Pada, Mira Road (E), Thane-401107 Pan: Ahbpj1818R ..... (ितवाद*/Respondent अपीलाथ' +ारा/ Appellant By : Ms. Smita Verma (ितवाद* +ारा/Respondent By : None सुनवाई क, ितिथ/ Date Of Hearing : 06/05/2021 घोषणा क, ितिथ/ Date Of Pronouncement : 12/07/2021 आदेश/ Order Per Vikas Awasthy, J.M: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-1, Thane [Hereinafter Referred To As ‘The Cit(A)’] Dated 15.07.2019 For The Assessment Year (Ay) 2009-10. आअसं. 6487/मुं/2019 (िन.व.2009-10) 2. The Assessment For Assessment Year (Ay) 2009-10 In The Case Of Assessee Was Re-Opened On The Ground That The Assessee Has Indulged In Obtaining Bogus Purchase Bills From Suspicious Dealers. The Assessing Officer (Ao) During The Course Of Assessment Proceedings Held That The Assessee Has Obtained Bogus Purchase Bills Amounting To Rs. 7,66,544/- From Three Dealers I.E. 1. Modern Traders Rs. 3,19,617/- 2. Dharmesh Trading Company Rs. 2,00,000/- 3. Kludee Sales Rs. 2,46,927/- Total Rs. 7,66,544/-

For Appellant: Ms. Smita VermaFor Respondent: None

…आयकर अपीलीय अिधकरण मुंबई पीठ “एस एम सी” , मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "याियक सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 6487/मुं/2019 (िन.व.2009-10) ITO-2(3), 6th Floor, B-Wing, Room No.13, Ashar I.T. Park, Road No. 16Z, Nr. Ambika Nagar, Wagle Industrial Estate, Thane (W)-400604. ...... अपीलाथ' /Appellant बनाम Vs. Shri Chandrakant P. Jadhav A/2, 2, Swami Samarth Chawi, Nirabhdev Mandir Road, Penkar Pada, Mira Road (E), Thane-401107 PAN: AHBPJ1818R ..... (ितवाद*/Respondent अपीलाथ' +ारा/ Appellant by : Ms. Smita Verma (ितवाद* +ारा/Respon…

ITO Ward (1)(4), Thane vs. Shri. Ishwarlal Kanji Patel, Thane

Appeal of the Revenue is dismissed, sans merit

ITA 6467/MUM/2019[2010-11]Status: DisposedITAT Mumbai12 Jul 2021AY 2010-11

Bench: Shri Vikas Awasthyआअसं. 6467/मुं/2019 (िन.व.2010-11) Ito, Ward-1(4), Room No. 11, 6Th Floor, B-Wing, Wagale Industrial Estate, Thane (W)-400604. ...... अपीलाथ' /Appellant बनाम Vs. Shri Ishwarlal Kanji Patel Shop No.04, Dhanlaxmi Shopping Centre, Tutu Estate, Hiranandani Road, Mumbai-400607. Pan: Aqspp2211L ..... (ितवाद*/Respondent अपीलाथ' +ारा/ Appellant By : Ms. Smita Verma (ितवाद* +ारा/Respondent By : None सुनवाई क, ितिथ/ Date Of Hearing : 06/05/2021 घोषणा क, ितिथ/ Date Of Pronouncement : 12/07/2021 आदेश/ Order Per Vikas Awasthy, J.M: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-1, Thane [Hereinafter Referred To As ‘The Cit(A)’] Dated 15.07.2019 For The Assessment Year (Ay) 2010-11. 2. Ms. Smita Verma Representing The Department Submitted That The Assessee Is Reseller Of Plywood, Laminates, Flush Doors, Panel Doors, Timber

For Appellant: Ms. Smita VermaFor Respondent: None
Section 133(6)

…आयकर अपीलीय अिधकरण मुंबई पीठ “एस एम सी” , मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "याियक सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 6467/मुं/2019 (िन.व.2010-11) ITO, Ward-1(4), Room No. 11, 6th Floor, B-Wing, Wagale Industrial Estate, Thane (W)-400604. ...... अपीलाथ' /Appellant बनाम Vs. Shri Ishwarlal Kanji Patel Shop No.04, Dhanlaxmi Shopping Centre, Tutu Estate, Hiranandani Road, Mumbai-400607. PAN: AQSPP2211L ..... (ितवाद*/Respondent अपीलाथ' +ारा/ Appellant by : Ms. Smita Verma (ितवाद* +ारा/Respondent by : None सुनवाई क, ितिथ/ Date of hearing :…

DCIT, CC-6(2), Mumbai vs. M/S.Samira Residences Private Limited, Mumbai

Appeal is dismissed

ITA 1755/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Jun 2021AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Pavan Kumar Gadale

For Appellant: Shri Rishabh ShahFor Respondent: Shri Sumoguan Pal
Section 132(1)Section 133(6)Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA no.1755/Mum./2018 (Assessment Year : 2009–10) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–6(2), Mumbai v/s Samira Residencies Pvt. Ltd. Marathon Future, B–Tower 902–903, Mafatlal Mill Compound ……………. Respondent M.N. Joshi Marg, Lower Parel Mumbai 400 013 PAN – AALCS6418G Revenue by : Shri Sumoguan Pal Assessee by : Shri Rishabh Shah Date of Hearing – 19.05.2021 Date of Order – 29.06.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. The aforesaid…

ITO 21(1)(4), Mumbai vs. M/S Campbell Electronics, Mumbai

ITA 5511/MUM/2019[2009-10]Status: DisposedITAT Mumbai11 Jun 2021AY 2009-10

Bench: Shri Vikas Awasthyआअसं. 5511/मुं/2019 (िन.व.2009-10) Ito -21(1)(4), Piramal Chambers, 1St Floor, Room No. 108, Lalbaug, Parel, Mumbai-400012 ...... अपीलाथ) /Appellant बनाम Vs. M/S Campbell Electronics Unit No. 9, Prabhadevi Indl. Estate, V.S. Marg, Prabhadevi, Mumbai-400025. Pan: Aacfc4531G ..... *ितवाद,/Respondent अपीलाथ) -ारा/ Appellant By : Sh. Sushil Kumar Mishra *ितवाद, -ारा/Respondent By : None सुनवाई क. ितिथ/ Date Of Hearing : 30/03/2021 घोषणा क. ितिथ/ Date Of Pronouncement : 11/06/2021 आदेश/ Order Per Vikas Awasthy, J.M: This Appeal By The Revenue Is Against The Order Of Commissioner Of Income Tax (Appeals)-33, Mumbai [Hereinafter Referred To As ‘The Cit(A)’]' Dated 20.06.2019 For The Assessment Year (Ay) 2009-10. आअसं. 5511/मुं/2019 (िन.व.2009-10) 2. The Brief Facts As Emanating From Records Are: The Assessee Is A Manufacturer & Trader Of Pharmaceutical Testing Equipments. The Assessment For Ay 2009-10 In The Case Of Assessee Was Re-Opened On The Ground That The Assessee Has Obtained Bogus Purchase Bills Amounting To Rs. 3,61,932/- From Two Entry Providers I.E.

For Appellant: Sh. Sushil Kumar MishraFor Respondent: None
Section 133(6)Section 143(3)Section 147

…आयकर अपीलीय अिधकरण मुंबई पीठ “एस एम सी” , मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI "ी "वकास अव"थी, "याियक सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 5511/मुं/2019 (िन.व.2009-10) ITO -21(1)(4), Piramal Chambers, 1st Floor, Room No. 108, Lalbaug, Parel, Mumbai-400012 ...... अपीलाथ) /Appellant बनाम Vs. M/s Campbell Electronics Unit No. 9, Prabhadevi Indl. Estate, V.S. Marg, Prabhadevi, Mumbai-400025. PAN: AACFC4531G ..... *ितवाद,/Respondent अपीलाथ) -ारा/ Appellant by : Sh. Sushil Kumar Mishra *ितवाद, -ारा/Respondent by : None सुनवाई क. ितिथ/ Date of hearing : 30/03/2…

Satish Kumar Lakhmani, Kolkata vs. Pr.CIT-10, Kolkata

In the result, the appeal of assessee is allowed

ITA 260/KOL/2019[2014-15]Status: DisposedITAT Kolkata21 Apr 2021AY 2014-15

Bench: "ी जे. सुधाकर रे"ी, लेखा सद"य एवं/And "ी ऐ. टी. वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 10(38)Section 133(6)Section 143(3)Section 263

…I.T.A No. 260/Kol/2019 Satish Kumar Lakhmani, AY 2014-15 आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"ी, लेखा सद"य एवं/and "ी ऐ. टी. वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 260/Kol/2019 Assessment Year: 2014-15 Satish Kumar Lakhmani Vs. Principal Commissioner of Income- (PAN: ABYPL4427B) tax-10, Kolkata. Appellant Respondent Date of Hearing (Virtual) 08.04.2021 Date of Pronouncement 21.04.2021 For the Appellant Shri Subash Agarwal, Advocate For the Respondent John Vincent Donkupar…

DCIT-10(3)(2), Mumbai vs. M/S Pik Pen Pvt. Ltd., Mumbai

ITA 5003/MUM/2019[2013-14]Status: DisposedITAT Mumbai23 Mar 2021AY 2013-14

Bench: Shri M. Balaganesh () & Shri Ravish Sood () Dy. Commissioner Of Income M/S Pik Pen Pvt. Ltd. Tax-10(3)(2), Vs. 7, Parsian Bldg. Opp. Nadco, 2Nd Floor, Room No. 212, V.P. Road, Andheri West, Aayakar Bhawan, M.K. Road, Mumbai – 400058 Churchgate, Mumbai – 400 020 Pan No. Aabcp0512A Appellant Respondent Revenue By : Ms. Shreekala Pardeshi, D.R Assessee By : None Date Of Hearing : 08/03/2021 Date Of Pronouncement : 23/03/2021

For Appellant: NoneFor Respondent: Ms. Shreekala Pardeshi, D.R
Section 143(1)Section 143(2)Section 143(3)

…ITA No.5003/Mum/2019 A.Y.2013-14 1 Dy. Commissioner of Income Tax-10(3)(2) IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) Dy. Commissioner of Income M/s Pik Pen Pvt. Ltd. Tax-10(3)(2), Vs. 7, Parsian Bldg. Opp. Nadco, 2nd Floor, Room No. 212, V.P. Road, Andheri West, Aayakar Bhawan, M.K. Road, Mumbai – 400058 Churchgate, Mumbai – 400 020 PAN No. AABCP0512A Appellant Respondent Revenue by : Ms. Shreekala Pardeshi, D.R Assessee by : None Date of Hearing : 08/03/2021 Date of pronouncement : 23/03/2021 ORDER PER…

Mrs. Premlata Tekriwal, Kolkata vs. Principal CIT - 10, Kolkata

In the result, all the appeals of these assessees are allowed

ITA 1129/KOL/2018[2009-10]Status: DisposedITAT Kolkata14 Jan 2021AY 2009-10

Bench: Sri J. Sudhakar Reddy & Sri A. T. Varkey

Section 139Section 147Section 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” (Virtual Court Hearing), BENCH KOLKATA Before Sri J. Sudhakar Reddy, Accountant Member & Sri A. T. Varkey, Judicial Member I.T.A. No.1129,1130&1131/KOL/2018 (Assessment Years: 2009-10, 2010-11 & 2011-12) Mrs. Premlata Tekriwal........................……….........………………………………..………Appellant 110, Southern Avenue, Kolkata-700029. [PAN : ABSPT5997N] PCIT-10, Kolkata….………………………………………………...........…………………...Respondent I.T.A. No.1132&1133/KOL/2018 (Assessment Years: 2010-11 & 2011-12) Binod Kumar Tekriwal........................……….........………………………………..………Appellant 110, Sou…

Binod Kumar Tekriwal, Kolkata vs. Principal CIT - 10, Kolkata

In the result, all the appeals of these assessees are allowed

ITA 1133/KOL/2018[2011-12]Status: DisposedITAT Kolkata14 Jan 2021AY 2011-12

Bench: Sri J. Sudhakar Reddy & Sri A. T. Varkey

Section 139Section 147Section 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” (Virtual Court Hearing), BENCH KOLKATA Before Sri J. Sudhakar Reddy, Accountant Member & Sri A. T. Varkey, Judicial Member I.T.A. No.1129,1130&1131/KOL/2018 (Assessment Years: 2009-10, 2010-11 & 2011-12) Mrs. Premlata Tekriwal........................……….........………………………………..………Appellant 110, Southern Avenue, Kolkata-700029. [PAN : ABSPT5997N] PCIT-10, Kolkata….………………………………………………...........…………………...Respondent I.T.A. No.1132&1133/KOL/2018 (Assessment Years: 2010-11 & 2011-12) Binod Kumar Tekriwal........................……….........………………………………..………Appellant 110, Sou…

Binod Kumar Tekriwal, Kolkata vs. Principal CIT - 10, Kolkata

In the result, all the appeals of these assessees are allowed

ITA 1132/KOL/2018[2010-11]Status: DisposedITAT Kolkata14 Jan 2021AY 2010-11

Bench: Sri J. Sudhakar Reddy & Sri A. T. Varkey

Section 139Section 147Section 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” (Virtual Court Hearing), BENCH KOLKATA Before Sri J. Sudhakar Reddy, Accountant Member & Sri A. T. Varkey, Judicial Member I.T.A. No.1129,1130&1131/KOL/2018 (Assessment Years: 2009-10, 2010-11 & 2011-12) Mrs. Premlata Tekriwal........................……….........………………………………..………Appellant 110, Southern Avenue, Kolkata-700029. [PAN : ABSPT5997N] PCIT-10, Kolkata….………………………………………………...........…………………...Respondent I.T.A. No.1132&1133/KOL/2018 (Assessment Years: 2010-11 & 2011-12) Binod Kumar Tekriwal........................……….........………………………………..………Appellant 110, Sou…