How many judgments cite Nikunj Eximp Enterprises v. CIT?

325 judgments on BharatTax cite Nikunj Eximp Enterprises v. CIT (216 Taxmann 171), spanning 2015 to 2025.

Which sections of the Income Tax Act does Nikunj Eximp Enterprises v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 133(6), Section 147, Section 153A, Section 69C, Section 153C.

Nikunj Eximp Enterprises v. CIT

216 Taxmann 171High Court2013#236 most cited

What is Nikunj Eximp Enterprises v. CIT authority for?

Purchases may be treated as genuine even if the purchase parties are untraceable or not available for verification, as long as there is no specific evidence from the parties themselves denying the transactions or proving them to be bogus.

325

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2015 to 2025.

Also referred to as

Nikunj Eximp Enterprises v. CIT · genuineness of purchases · disallowance of purchases · non-availability of suppliers · unverifiable transactions · section 69C · section 143(3) · section 133(6) · bogus bills · unexplained expenditure

Sections most often in play

Section 143(3)Section 133(6)Section 147 Section 153A Section 69C Section 153C Section 194C Section 44AD

Issues it is cited on

section 133(6)section 69c section 131 genuineness of the transaction undisclosed income section 69 incriminating material section 132 section 153a section 153 section 13 section 15

Judgments citing Nikunj Eximp Enterprises v. CIT

Karp Impex Ltd, Mumbai vs. Asst CIT 5(2)(2), Mumbai

In the result, assessee’s appeal is dismissed

ITA 6654/MUM/2016[2010-11]Status: DisposedITAT Mumbai31 Oct 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri Manoj Kumar Aggarwalassessment Year: 2010-11 M/S. Karp Impex Ltd., The Asstt. Commissioner Ge-3051, G Block, Of Income Tax-5(2)(1), 5Th Floor, Bharat Diamond Bourse, Vs. Bandra Kurla Complex, Aayakar Bhavan, Bandra (East), M.K. Road, Mumbai – 400 051 Mumbai - 400020 Pan: Aabck1823F (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Suman Kumar, D.R. Date Of Hearing : 16.08.2017 Date Of Pronouncement : 31.10.2017 O R D E R

For Appellant: NoneFor Respondent: Shri Suman Kumar, D.R

Section 133(6)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2010-11 M/s. Karp Impex Ltd., The Asstt. Commissioner GE-3051, G Block, of Income Tax-5(2)(1), 5th Floor, Bharat Diamond Bourse, Vs. Bandra Kurla Complex, Aayakar Bhavan, Bandra (East), M.K. Road, Mumbai – 400 051 Mumbai - 400020 PAN: AABCK1823F (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri Suman Kumar, D.R. Date of Hearing : 16.08.2017 Date of Pronouncement : 31.10.2017 O R D E R Per D.T. GARASIA, Judicial Member:…

Narsi Devji Patel, Mumbai vs. Asst CIT 19(1), Mumbai

In the result, assessee’s appeal is partly allowed and departmental appeal is dismissed

ITA 540/MUM/2017[2011-12]Status: DisposedITAT Mumbai30 Oct 2017AY 2011-12

Bench: Shri D.T. Garasia & Shri Manoj Kumar Aggarwalassessment Year: 2011-12 Acit-22(2), Shri Narsi Devji Patel, 315, Piramal Chambers, Flat No.308, Mangal Gyan, 12Th Road, Lalbaug, Vs. Mumbai – 400 012 Near Ram Mandir, Khar (W) Mumbai -52 Pan: Aacpp 3084H (Appellant) (Respondent) & Assessment Year: 2011-12 Shri Narsi Devji Patel, Office Of The Acit-22(2), 3Rd Flat No.301, Mangal Gyan, 315, Floor, Piramal 12Th Road, Chambers, Lalbaug, Vs. Near Ram Mandir, Mumbai – 400 012 Khar (W) Mumbai -400052 Pan: Aacpp 3084H (Appellant) (Respondent)

For Appellant: Shri Rajnikant Chokshi, A.RFor Respondent: Shri Saurabh Deshpande, D.R

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2011-12 ACIT-22(2), Shri Narsi Devji Patel, 315, Piramal Chambers, Flat No.308, Mangal Gyan, 12th Road, Lalbaug, Vs. Mumbai – 400 012 Near Ram Mandir, Khar (W) Mumbai -52 PAN: AACPP 3084H (Appellant) (Respondent) & Assessment Year: 2011-12 Shri Narsi Devji Patel, Office of the ACIT-22(2), 3rd Flat No.301, Mangal Gyan, 315, Floor, Piramal 12th Road, Chambers, Lalbaug, Vs. Near Ram Mandir, Mumbai – 400 012 Khar (W) Mumbai -400052 PAN: AACPP 3084…

Mithalal D Mutha, Mumbai vs. ITO WD 16(3)(1), Mumbai

The appeal of the assessee is dismissed as already a justified view has been taken by the Ld

ITA 594/MUM/2016[2009-10]Status: DisposedITAT Mumbai27 Oct 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2009-10

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ,‘डी’,म ुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘D’ MUMBAI श्री जोगगन्दय स िंह, न्मायमक दस्म एवुं श्री याजेश कुभाय, रेखा दस्म, के भक्ष Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2009-10 Shri. Mithalal D Mutha, Income Tax Officer, 8, Shop No.1, R.K.Building बनाम/ Ward 16(3)(1), Matru No.4, Khetwadi Lane, Mandir Building, Vs. MUMBAI – 400 004. Tardeo, Mumbai – 400 007. (यनधाारयती /Assessee) (याजस्व /Revenue) PAN. No. AASPM9256A यनधाारयती की ओर से / Assessee by Shri Ishwar P Rathi याजस्व की ओर से / Re…

Pristine Engineering Services, Mumbai vs. DCIT - 20(2), Mumbai

In the result, both the appeals of the assessee are partly allowed

ITA 5879/MUM/2016[2010-11]Status: DisposedITAT Mumbai25 Oct 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri Manoj Kumar Aggarwalassessment Year: 2010-11 Assessment Year: 2011-12 M/S. Pristine Engineering Acit, Ward 20(2)/Cit Services, City 20, B-34, Nand Bhuvan Piramal Chambers, Industrial Estate, Vs. Lalbaug, Mahakali Caves Road, Mumbai Andheri (E), Mumbai – 400 093 Pan: Aaafp1771B (Appellant) (Respondent)

For Appellant: Shri N.R. Agrawal, A.RFor Respondent: Shri Suman Kumar, D.R

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2010-11 Assessment Year: 2011-12 M/s. Pristine Engineering ACIT, Ward 20(2)/CIT Services, City 20, B-34, Nand Bhuvan Piramal Chambers, Industrial Estate, Vs. Lalbaug, Mahakali Caves Road, Mumbai Andheri (E), Mumbai – 400 093 PAN: AAAFP1771B (Appellant) (Respondent) Present for: Assessee by : Shri N.R. Agrawal, A.R. Revenue by : Shri Suman Kumar, D.R. Date of Hearing : 16.08.2017 Date of Pronouncement : 25.10.2017 O R D E R Per D.T. GARASIA,…

ACIT 25(2), Mumbai vs. Amar Construction Corporation, Mumbai

In the result, departmental appeal is dismissed

ITA 1156/MUM/2017[2010-11]Status: DisposedITAT Mumbai17 Oct 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri Manoj Kumar Aggarwalassessment Year: 2010-11 Office Of The Acit 25(2), M/S. Amar Construction R. No.508, C-10, Corporation, 5Th Floor, 6, Chunawala Building, Vs. Pratyaksha Kar Bhavan, Dixit Road, Bandra Kurla Complex, Vile Parle (E), Bandra (E), Mumbai-400 057 Mumbai – 400 051 Pan: Aaefa 1093P (Appellant) (Respondent) Present For: Assessee By : Shri Shashi S. Varma, A.R. Revenue By : Shri Saurabh Deshpande, D.R. Date Of Hearing : 23.08.2017 Date Of Pronouncement : 17.10.2017 O R D E R

For Appellant: Shri Shashi S. Varma, A.RFor Respondent: Shri Saurabh Deshpande, D.R

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2010-11 Office of the ACIT 25(2), M/s. Amar Construction R. No.508, C-10, Corporation, 5th Floor, 6, Chunawala Building, Vs. Pratyaksha Kar Bhavan, Dixit Road, Bandra Kurla Complex, Vile Parle (E), Bandra (E), Mumbai-400 057 Mumbai – 400 051 PAN: AAEFA 1093P (Appellant) (Respondent) Present for: Assessee by : Shri Shashi S. Varma, A.R. Revenue by : Shri Saurabh Deshpande, D.R. Date of Hearing : 23.08.2017 Date of Pronouncement : 17.10.2017 O R…

ITO 6(3)(2), Mumbai vs. Indo Tubes Tech P.Ltd, Mumbai

In the result, appeal filed by the Revenue is partly allowed

ITA 6364/MUM/2016[2009-10]Status: DisposedITAT Mumbai17 Oct 2017AY 2009-10

Bench: Shri R.C. Sharma & Shri Pawan Singhito 6 (3)(2), M/S Indo Tube Tech Pvt. Ltd. Room No. 503, 5Th Floor, C/O. Mr. J.D. Sanghavi & Co. (C.A), Aayakar Bhavan, M.K. Road, Vs. 409, Jolly Bhavan No.2, 7, Mumbai-400020. New Marine Lines, Mumbai-400020. Pan: Aabci6396K (Appellant) (Respondent)

For Appellant: Shri Sanjiv M. ShahFor Respondent: Shri V. Justin (Sr. DR)

Section 143(1)Section 147Section 148Section 253Section 254(1)

…In support of his submission, the ld. AR of the assessee relied upon the following decisions: 1. Shri Harilal Chunilal Jain vs. ITO (ITA No. 4570/M/2014). 2. Shri Ganapatrai Sanghavi vs. ACIT (ITA No. 2826/M/2013). 3. CIT vs. Nikunj Eximp Enterprises (P) Ltd. 35 Taxmann.com 384, Bombay. 4. CIT vs. Harilal Bhambhani, (Mum HC). 5. CIT vs. MUL Healthcare Products Ltd. (Mum HC). 6. ACIT vs. Say India Jewellers Pvt. Ltd. (ITA No. 6735/M/2010). 4 ITA No. 6364/M/2016- M/s Indo Tube Tech Pvt. Ltd. 7. Rameshkumar & Co. vs. ACIT (ITA No. 2959/M/2014). 8. Neeta Textiles vs. ITO (ITA No. 6138/Mum/13. 9. DCIT vs. Rajiv J.…

DCIT Circle - 3, Thane vs. Shivram Narayan Kelkar, Thane

In the result, departmental appeal is dismissed

ITA 5917/MUM/2016[2010-11]Status: DisposedITAT Mumbai13 Oct 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri Manoj Kumar Aggarwalassessment Year: 2010-11 Deputy Commissioner Of Shri Shivram Narayan Income Tax, Kelkar, Circle-3, Room No.02, Prop. Of M/S. Omega Lab 6Th Floor, Ashar It Park, Vs. Chemical, 1St Floor, Sanyog, B-Wing, Wagle Indl. Estate, Ghantali Temple, Thane (W)-400 604 Thane (W) – 400 602 Pan: Abcpk 1719R (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Suman Kumar, D.R

Section 133(6)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2010-11 Deputy Commissioner of Shri Shivram Narayan Income Tax, Kelkar, Circle-3, Room No.02, Prop. of M/s. Omega Lab 6th Floor, Ashar IT Park, Vs. Chemical, 1st Floor, Sanyog, B-Wing, Wagle Indl. Estate, Ghantali Temple, Thane (W)-400 604 Thane (W) – 400 602 PAN: ABCPK 1719R (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri Suman Kumar, D.R. Date of Hearing :16.08.2017 Date of Pronouncement :13.10.2017 O R D E R Per…

R R Enterprises, Mumbai vs. ACIT 13(2), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3240/MUM/2016[2009-10]Status: DisposedITAT Mumbai13 Oct 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri G. Manjunathaassessment Year: 2009-10 M/S. R.R. Enterprises, Acit 13(2) B-9/10, Kanmoor House, Mumbai 281/287, Narshi Natha Vs. Street, Mumbai- 400 009 Pan: Aaafr 3906N (Appellant) (Respondent) Present For: Assessee By : Shri A.C. Jhaveri, A.R. Revenue By : Shri Rajesh Kumar Yadav, D.R. & Shri R.P. Meena, Cit D.R. Date Of Hearing : 02.08.2017 Date Of Pronouncement : 13.10.2017 O R D E R

For Appellant: Shri A.C. Jhaveri, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R. &

Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. R.R. Enterprises, ACIT 13(2) B-9/10, Kanmoor House, Mumbai 281/287, Narshi Natha Vs. Street, Mumbai- 400 009 PAN: AAAFR 3906N (Appellant) (Respondent) Present for: Assessee by : Shri A.C. Jhaveri, A.R. Revenue by : Shri Rajesh Kumar Yadav, D.R. & Shri R.P. Meena, CIT D.R. Date of Hearing : 02.08.2017 Date of Pronouncement : 13.10.2017 O R D E R Per D.T. GARASIA, Judicial Member: The present appeal has been preferred by the assessee agai…

ITO 20(2)(1), Mumbai vs. Jai Prakash Jindal, Mumbai

In the result, departmental appeal is dismissed

ITA 3202/MUM/2016[2010-11]Status: DisposedITAT Mumbai13 Oct 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri G. Manjunathaassessment Year: 2010-11 Income Tax Officer, Shri Jai Prakash Jindal, Ward 20(2)(1), (Prop. Of M/S. Three A Room No.216, Brothers), Vs. Piramal Chamber, 19/8, Madhkar Chs.,. Lalbaug, R.A. Kidwai Road, Mumbai – 400 012 Mumbai-400 031 Pan: Aaapj6514A (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Rajesh Kumar Yadav, D.R

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Assessment Year: 2010-11 Income Tax Officer, Shri Jai Prakash Jindal, Ward 20(2)(1), (Prop. of M/s. Three A Room No.216, Brothers), Vs. Piramal Chamber, 19/8, Madhkar CHS.,. Lalbaug, R.A. Kidwai Road, Mumbai – 400 012 Mumbai-400 031 PAN: AAAPJ6514A (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri Rajesh Kumar Yadav, D.R. Date of Hearing : 02.08.2017 Date of Pronouncement : 13.10.2017 O R D E R Per D.T. GARASIA, Judicial Member: The present…

DCIT Cen Cir 2(3), Mumbai vs. Hi Point Services (India) P.Ltd, Mumbai

The appeals of the Revenue are partly allowed for

ITA 4373/MUM/2016[2007-08]Status: DisposedITAT Mumbai11 Oct 2017AY 2007-08

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 133ASection 69C

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘एच’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘H’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA Nos.4373 to 4376/Mum/2016 Assessment Year: 2007-08 to 2010-11 DCIT, M/s Hi Point Services Central Circle-2(3), (India) Pvt. Ltd. बनाम/ Room No.803, 8th Floor, 310, Gokul Arcade, Vs. Old C.G. O. Annexe Building, CST No.173-A, Swami M.K. Road, Nityanand Road, Mumbai-400020 Vile Parle (E), Mumbai-400057 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.…

ITO 26(1)(4), Mumbai vs. Jaishankar R. Mishra, Mumbai

In the result, Revenue appeals are dismissed

ITA 5734/MUM/2016[2009-10]Status: DisposedITAT Mumbai06 Oct 2017AY 2009-10

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

For Appellant: NoneFor Respondent: Ms. Arju Garodia

Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER ITA NO.5733 & 5734/MUM/2016 (A.Ys: 2010-11 & 2009-10) ITO – 26(1)(4) v. Jaishankkar R. Mishra R.No.707, C-11, 7th Floor, 12/A, 302, Venus Apartment, B.K.C.Bandra (E) Bhakti Park, Wadala (E) Mumbai – 400 051 Mumbai – 400 037 PAN: AFYPM 3474 M (Appellant) (Respondent) Assessee by : None Department by : Ms. Arju Garodia Date of Hearing : 28.09.2017 Date of Pronouncement : 06.10.2017 O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the…

ITO 26(1)(4), Mumbai vs. Jaishankar R. Mishra, Mumbai

In the result, Revenue appeals are dismissed

ITA 5733/MUM/2016[2010-11]Status: DisposedITAT Mumbai06 Oct 2017AY 2010-11

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

For Appellant: NoneFor Respondent: Ms. Arju Garodia

Section 143(3)Section 147

Niko Associates, Thane vs. ITO 3(1), Thane

In the result, appeal of the assessee is partly allowed

ITA 1731/MUM/2016[2011-12]Status: DisposedITAT Mumbai05 Oct 2017AY 2011-12

Bench: Shri P.K. Bansal & Shri D.T. Garasiaassessment Year: 2011-12 M/S. Niko Associates, Ito-3(1), 6, Mohan Building, It Park, Wagle Estate, Vs. Pipe Line Road, Thane Thane (W)-400 604 Pan: Aaffn7758K (Appellant) (Respondent) Present For: Assessee By : Shri Momder Vaidya, A.R. Revenue By : Shri Purushottam Kumar, D.R. Date Of Hearing : 06.07.2017 Date Of Pronouncement : 05.10.2017 O R D E R

For Appellant: Shri Momder Vaidya, A.RFor Respondent: Shri Purushottam Kumar, D.R

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI P.K. BANSAL, VICE PRESIDENT AND SHRI D.T. GARASIA, JUDICIAL MEMBER Assessment Year: 2011-12 M/s. Niko Associates, ITO-3(1), 6, Mohan Building, IT Park, Wagle Estate, Vs. Pipe Line Road, Thane Thane (W)-400 604 PAN: AAFFN7758K (Appellant) (Respondent) Present for: Assessee by : Shri Momder Vaidya, A.R. Revenue by : Shri Purushottam Kumar, D.R. Date of Hearing : 06.07.2017 Date of Pronouncement : 05.10.2017 O R D E R Per D.T. GARASIA, Judicial Member: The present appeal has been preferred by the assessee against the order dated 29.01.2016…

ITO WD 1(3), Kalyan vs. Pushpak Auxichem P.Ltd, Thane

The appeal of the Revenue is dismissed

ITA 3297/MUM/2017[2009-10]Status: DisposedITAT Mumbai03 Oct 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2009-10 Income Tax Officer, M/S Pushpak Auxichem Pvt. Ward-1(3), Ltd. बनाम/ 1St Floor, Mohan Plaza, 804, Iris, 8Th Floor, Vs. Wayale Nagar, Khadakpada, Regency Estate, Bldg. No.7, Kalyan (West), Dayaneshwar Ngar, Kalyan, Maharashtra-421301 Shill Road, Dombivali (East), Thane (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aabcp0099E

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, एच,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2009-10 Income Tax Officer, M/s Pushpak Auxichem Pvt. Ward-1(3), Ltd. बनाम/ 1st Floor, Mohan Plaza, 804, Iris, 8th Floor, Vs. Wayale Nagar, Khadakpada, Regency Estate, Bldg. No.7, Kalyan (West), Dayaneshwar Ngar, Kalyan, Maharashtra-421301 Shill Road, Dombivali (East), Thane (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AABCP0099E Shri M.…

Sunil Great (Hyk) Processors P.Ltd, Bhiwandi vs. Asst CIT Cir 1, Kalyan

The appeal of the assessee is dismissed

ITA 3270/MUM/2017[2011-12]Status: DisposedITAT Mumbai03 Oct 2017AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2011-12 Sunil Great (Hyk) Processors Acit, Pvt. Ltd., Circle-1 बनाम/ House No. 1, Green Park, 1St Floor, Mohan Plaza, Vs. A-Wing, 1St Floor, Wayale Nagar Khandakpada, Bhiwandi-421302 Kalyan (W), Maharashtra-421301 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aajcs1619M

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, एच,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2011-12 Sunil Great (HYK) Processors ACIT, Pvt. Ltd., Circle-1 बनाम/ House No. 1, Green Park, 1st Floor, Mohan Plaza, Vs. A-Wing, 1st Floor, Wayale Nagar Khandakpada, Bhiwandi-421302 Kalyan (W), Maharashtra-421301 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAJCS1619M "नधा"रती क" ओर से / Assessee by NONE राज"व क" ओर से / Revenue by Shri…

Shree Bhomiya Gems, Mumbai vs. ITO 33(3)(4), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 2031/MUM/2017[2007-08]Status: DisposedITAT Mumbai03 Oct 2017AY 2007-08

Bench: Shri D.T. Garasiaassessment Year: 2007-08 M/S. Shree Bhomiya Gems, Income Tax Officer-33(3)(4), C-11, 3Rd Floor, C-1102, Panchsheel Heights, Mahavir Nagar, Vs. Pratyakshakar Bhawan, Bkc, Kandivali (West), Bandra (E), Mumbai-400 067 Mumbai – 400 051 Pan: Aanfs0230M (Appellant) (Respondent) Present For: Assessee By : Shri V.G. Ginde, A.R. Revenue By : Miss N. Hemalatha, D.R. Date Of Hearing : 01.08.2017 Date Of Pronouncement : 03.10.2017 O R D E R

For Appellant: Shri V.G. Ginde, A.RFor Respondent: Miss N. Hemalatha, D.R

Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER Assessment Year: 2007-08 M/s. Shree Bhomiya Gems, Income Tax Officer-33(3)(4), C-11, 3rd Floor, C-1102, Panchsheel Heights, Mahavir Nagar, Vs. Pratyakshakar Bhawan, BKC, Kandivali (West), Bandra (E), Mumbai-400 067 Mumbai – 400 051 PAN: AANFS0230M (Appellant) (Respondent) Present for: Assessee by : Shri V.G. Ginde, A.R. Revenue by : Miss N. Hemalatha, D.R. Date of Hearing : 01.08.2017 Date of Pronouncement : 03.10.2017 O R D E R Per D.T. Garasia, Judicial Member: The present appeal has been preferred by t…

Mayur Shrimankar, Mumbai vs. ITO-21(1)(3), Mumbai

The appeals of the assessee are dismissed

ITA 2906/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Oct 2017AY 2011-12

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 51Section 69C

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘आई,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member ITA NOs.2906 & 2907/Mum/2016 Assessment Years: 2011-12 & 2009-10 Shri Mayur Shrimankar, Income Tax Officer-21(1)(3) 11, Vibha Vasu, बनाम/ 28, Tejpal Road, Vs. Ville Parle (E), Mumbai-400057 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAJPS9806M "नधा"रती क" ओर से / Assessee by None Shri Ram Tiwari Sr. DR राज"व क" ओर से / Revenue by 03/10/2017 सुनवाई क…

Anil Jain, Mumbai vs. ITO 25(2)(1), Mumbai

In the result, the appeal of the assessee is hereby ordered to be dismissed

ITA 2494/MUM/2017[2009-10]Status: DisposedITAT Mumbai27 Sept 2017AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकरअपीलसं/I.T.A. No.2494/M/2017 (निर्धारणवर्ा / Assessment Year: 2009-10) Anil Jain बिधम/ Ito 25(2)(1) Prop Jainson Marble Centre, R.No. 701, C012 Vs. S.K. Gupta, Compound, Opp Prattakshar Bhavan, Bkc Blossom Societ, Military Rd, Mumbai - Marol, Andheri(E)Pin:400059 स्थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaiphj4066H .. (अपीलाथी/Appellant) (प्रत्यथी /Respondent)

For Appellant: Miss NoneFor Respondent: Shri Ram Tiwari

Section 142(1)Section 143(1)Section 147Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL“H” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकरअपीलसं/I.T.A. No.2494/M/2017 (निर्धारणवर्ा / Assessment Year: 2009-10) Anil Jain बिधम/ ITO 25(2)(1) Prop jainson Marble Centre, R.No. 701, C012 Vs. S.K. Gupta, Compound, Opp Prattakshar Bhavan, BKC Blossom Societ, Military Rd, Mumbai - Marol, Andheri(E)Pin:400059 स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AAIPHJ4066H .. (अपीलाथी/Appellant) (प्रत्यथी /Respondent) Assessee by: Miss None Department by: Shri Ram Tiwari सुनवाईकीतारीख / Date of Hearing: 04.09.2017 घोषणाकीतारीख /Date of Pronouncement:. 27.09.20…

Asst CIT Cir 2, Kalyan vs. Balkrishna Naik, Ambernath

In the result, Revenue appeals are dismissed

ITA 5590/MUM/2015[2010-11]Status: DisposedITAT Mumbai27 Sept 2017AY 2010-11

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

For Appellant: NoneFor Respondent: Ms. Pooja Swaroop

Section 144Section 147

…material purchased and consumed be claimed to be from the hawala dealers is being rejected for want of proper supporting evidences. (g) Further the assessee relies upon the case laws i) M.K. Brothers 163 ITR 249 (Guj) & ii) Nlkunj Eximp Enterprises Pvt. Ltd. 216 Taxmann 171 (Bom.) in support of his claim. Both the aforesaid case laws are perused and it is noticed that in both the cases purchases were treated as genuine by the Hon'ble High Courts when they were not verifiable due non availability of the purchase parties. However, in the case of the assessee, the facts are different as the purchase parties themsel…

Asst CIT Cir 2, Kalyan vs. Vijay Balkrishna Naik, Ambernath

In the result, Revenue appeals are dismissed

ITA 5589/MUM/2015[2009-10]Status: DisposedITAT Mumbai27 Sept 2017AY 2009-10

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

For Appellant: NoneFor Respondent: Ms. Pooja Swaroop

Section 144Section 147