Navin Shantilal Mehta v. Income-tax Officer, Ward-32 (2) (4), Mumbai

90 Taxmann.com 16Income Tax Appellate Tribunal2018#3402 most cited

What is Navin Shantilal Mehta v. Income-tax Officer, Ward-32 (2) (4), Mumbai authority for?

Addition under section 69C for bogus purchases from non-existent suppliers is justified, even if purchase bills are produced and payments are made through banking channels, if other evidence is lacking.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Also referred to as

Navin Shantilal Mehta · section 69C · bogus purchases · hawala operators · non-existent suppliers · creditworthiness of creditor · peak credit theory · addition on account of bogus purchases

Sections most often in play

Section 68Section 115BBESection 143(3)Section 69Section 69CSection 69ASection 142(1)Section 153A

Issues it is cited on

section 106section 256(2)section 256section 155bbesection 256(1)section 2(12a)section 127(2)(a)section 66peak credit theoryincome tax settlement commissioncreditworthiness of the creditorsection 69d

Judgments citing Navin Shantilal Mehta v. Income-tax Officer, Ward-32 (2) (4), Mumbai

ACIT, Central Circle-2, Jaipur vs. Chandra Mohan Badaya, Jaipur

In the result the four appeals filed by the assessee stands

ITA 464/JPR/2024[2017-18]Status: DisposedITAT Jaipur27 Nov 2024AY 2017-18

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA. Nos. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

ACIT, Central Circle-2, Jaipur vs. Chandra Mohan Badaya, Jaipur

In the result the four appeals filed by the assessee stands

ITA 463/JPR/2024[2016-17]Status: DisposedITAT Jaipur27 Nov 2024AY 2016-17

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA. Nos. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

ACIT, Central Circle-2, Jaipur vs. Chandra Mohan Badaya, Jaipur

In the result the four appeals filed by the assessee stands

ITA 462/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Nov 2024AY 2015-16

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA. Nos. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

ACIT, CC-2, Jaipur, Income Tax Department vs. Chandra Mohan Badaya, Jaipur

In the result the four appeals filed by the assessee stands

ITA 427/JPR/2024[2014-15]Status: DisposedITAT Jaipur27 Nov 2024AY 2014-15

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA. Nos. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

Chandra Mohan Badaya, Jaipur vs. DCIT, Central Circle-2, Jaipur

In the result the four appeals filed by the assessee stands

ITA 423/JPR/2024[2017-18]Status: DisposedITAT Jaipur27 Nov 2024AY 2017-18

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

For Appellant: Shri S. L. GuptaFor Respondent: Shri Ajay Malik (CIT-DR)
Section 143Section 69

…` आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA. Nos. 404 & 421 to 423/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2017-18 cuke Chandra Mohan Badaya DCIT, Vs. 178, Surya Nagar, Taron Ki Central Circle-2, Jaipur Koot, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPB 8451 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. Nos. 427, 462 to 464/JP/2024 fu/kZkj.k…

Swaroop Narain Shiv Narain, Jaipur, Rajasthan vs. ACIT, Central Circle - 3, Jaipur, Rajasthan

ITA 517/JPR/2024[2018-19]Status: DisposedITAT Jaipur17 Oct 2024AY 2018-19
For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115BSection 127Section 143(2)Section 143(3)Section 69Section 69B

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “A” JAIPUR श्री संदीप गोसाई, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 517/JPR/2024 निर्धारण वर्ष / Assessment Year : 2018-19 M/s Swaroop Narain Shiv Narain, बनाम ACIT, 1, Lal Pyau Pareek College Road, Vs. Central Circle-3, Jaipur Banipark, Jaipur स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAFFS 8778 L अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Rajeev Sogani, CA राजस्…

Kissan Fats Ltd., Bathinda vs. DCIT, CC-1, Ludhiana

In the result, the appeal of the assessee is allowed

ITA 408/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh26 Aug 2024AY 2013-14

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 133(6)Section 143(3)Section 147Section 148Section 151(1)Section 250(6)Section 253

…primary onus. The fact that purchase bills are produced and payment is made through banking channel is not sufficient if the other evidence is lacking. The CIT(A) has further relied upon decision of ITAT Mumbai in case of Navin Shantilal Mehta Vs. ITO (2018) 90 Taxmann.com 16 (Mumbai) and PBA Infrastructure Ltd. Vs. ACIT(2017) 86 Taxmann.com 198 (Mumbai) wherein it has been held that “where assessee was found to have made bogus purchases from several hawala operators and those sellers were not found existing on given addresses, addition under section 69C was justified. The Ld. CIT(A) finally even on merits uphel…

Khazana Bazar Pvt. Ltd., Surat vs. Income Tax Officer, Ward - 1(1)(3), Surat

In the result, the appeal filed by the assessee is partly allowed to the extent indicated above

ITA 334/SRT/2022[2014-15]Status: DisposedITAT Surat26 Jun 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.333/Srt/2022 Assessment Year: (2014-15) (Physical Hearing) The Ito, Ward-1(1)(3), Vs. M/S. Khazana Bazar Pvt. Ltd., Surat. C-104, Radha Raman Textile Market, Saroli, Surat- 395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafck0726P (Assessee) (Respondent) आयकर अपील सं./Ita No.334/Srt/2022 Assessment Year: (2014-15) M/S. Khazana Bazar Pvt. Ltd., Vs. The Ito, Ward-1(1)(3), C-104, Radha Raman Textile Surat. Market, Saroli, Surat- 395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafck0726P (Assessee) (Respondent)

Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.333/SRT/2022 Assessment Year: (2014-15) (Physical Hearing) The ITO, Ward-1(1)(3), Vs. M/s. Khazana Bazar Pvt. Ltd., Surat. C-104, Radha Raman Textile market, Saroli, Surat- 395010. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAFCK0726P (Assessee) (Respondent) आयकर अपील सं./ITA No.334/SRT/2022 Assessment Year: (2014-15) M/s. Khazana Bazar Pvt. Ltd., Vs. The ITO, Ward-1(1)(3), C-104, Radha Raman Textile Surat. market, Saroli, Surat- 395010. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAFCK0726P (Assesse…

Income Tax Officer, Ward-1(1)(3), Surat vs. M/S. Khazana Bazar Private Limited, Surat

In the result, the appeal filed by the assessee is partly allowed to the extent indicated above

ITA 333/SRT/2022[2014-15]Status: DisposedITAT Surat26 Jun 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.333/Srt/2022 Assessment Year: (2014-15) (Physical Hearing) The Ito, Ward-1(1)(3), Vs. M/S. Khazana Bazar Pvt. Ltd., Surat. C-104, Radha Raman Textile Market, Saroli, Surat- 395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafck0726P (Assessee) (Respondent) आयकर अपील सं./Ita No.334/Srt/2022 Assessment Year: (2014-15) M/S. Khazana Bazar Pvt. Ltd., Vs. The Ito, Ward-1(1)(3), C-104, Radha Raman Textile Surat. Market, Saroli, Surat- 395010. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafck0726P (Assessee) (Respondent)

Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.333/SRT/2022 Assessment Year: (2014-15) (Physical Hearing) The ITO, Ward-1(1)(3), Vs. M/s. Khazana Bazar Pvt. Ltd., Surat. C-104, Radha Raman Textile market, Saroli, Surat- 395010. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAFCK0726P (Assessee) (Respondent) आयकर अपील सं./ITA No.334/SRT/2022 Assessment Year: (2014-15) M/s. Khazana Bazar Pvt. Ltd., Vs. The ITO, Ward-1(1)(3), C-104, Radha Raman Textile Surat. market, Saroli, Surat- 395010. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAFCK0726P (Assesse…

Mr. Gregory Francis D'Silva, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle -1, Mangaluru

In the result, all these appeals are partly allowed

ITA 221/BANG/2022[2017-18]Status: DisposedITAT Bangalore28 Nov 2022AY 2017-18

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

Mr. Gregory Francis D'Silva, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle -1, Mangaluru

In the result, all these appeals are partly allowed

ITA 220/BANG/2022[2016-17]Status: DisposedITAT Bangalore28 Nov 2022AY 2016-17

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

Mr. Gregory Francis D'Silva, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle -1, Mangaluru

In the result, all these appeals are partly allowed

ITA 219/BANG/2022[2015-16]Status: DisposedITAT Bangalore28 Nov 2022AY 2015-16

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

Mr. Gregory Francis D'Silva, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle -1, Mangaluru

In the result, all these appeals are partly allowed

ITA 218/BANG/2022[2014-15]Status: DisposedITAT Bangalore28 Nov 2022AY 2014-15

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

Mr. Gregory Francis D'Silva, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle -1, Mangaluru

In the result, all these appeals are partly allowed

ITA 217/BANG/2022[2013-14]Status: DisposedITAT Bangalore28 Nov 2022AY 2013-14

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…

Mr. Gregory Francis D'Silva, Mangaluru vs. The Deputy Commissioner of Income Tax, Central Circle-1, Mangaluru

In the result, all these appeals are partly allowed

ITA 216/BANG/2022[2012-13]Status: DisposedITAT Bangalore28 Nov 2022AY 2012-13

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Shri. Ganesh R. Gale, Standing Counsel for Department
Section 132Section 153ASection 153CSection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.216 to 221/Bang/2022 Assessment Year : 2012-13 to 2017-18 DCIT, Mr. Gregory Francis D’Silva, Vs. Central Circle – 1, 13-12-130/24 and 25, Albuquerque House, 1st Floor, Inland Ornate Navabharath Circle, Opp. Forum Mall, Kodialbail, Pandeshwar, Mangaluru – 575 003. Mangaluru – 575 001. PAN : AFTPD 9610 D ASSESSEE RESPONDENT Assessee by : Smt. Sheetal, Advocate Revenue by : Shri. Ganesh R. Gale, Standing Counsel for Department. Date of hearing : 24.11.2022 Date of Pronouncement : 28.11.2022 O R D E R…