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

Aisect Ltd., Bhopal vs. ACIT Range 1(1), Bhopal

ITA 945/IND/2019[2013-14]Status: DisposedITAT Indore28 Jun 2021AY 2013-14

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Section 143(3)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON’BLE MADHUMITA ROY, JUDICIAL MEMBER ITA No.945 & 946/Ind/2019 Assessment Year 2013-14 & 2015-16 AISECT Limited : Appellant NH-2, Hoshangabad Road, Bhaironpur Near Misrod, Bhopal PAN : AAFCA7441P V/s Income Tax Officer 1(1) Bhopal : Respondent ITA No.952 & 953/Ind/2019 Assessment Year 2013-14 & 2015-16 Income Tax Officer 1(1) : Appellant Bhopal V/s AISECT Limited : Respondent NH-2, Hoshangabad Road, Bhaironpur Near Misrod, Bhopal PAN : AAFCA7441P AISECT L…

ACIT - 18 (1), Mumbai vs. Deepa P. Manshani, Mumbai

In the result, the appeal filed by the revenue is hereby dismissed

ITA 5639/MUM/2018[2009-10]Status: DisposedITAT Mumbai09 Dec 2020AY 2009-10

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.5639/M/2018 & 5640/M/2018 (निर्धारण वर्ा / Assessment Years: 2009-10 & 2010-11) Acit-18(1) बिधम/ Deepa P. Manshani Room No.202, 2Nd Floor, 76/78, Dwarakadas Bldg, Vs. Earnest House, Nariman Mangaldas Road, Lohar Point, Mumbai-400021. Chawl, Mumbai-400002. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Altpm2676G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri O. P. Meena (Sr. Dr) Assessee By: None सुनवाई की तारीख / Date Of Hearing: 05/10/2020 घोषणा की तारीख /Date Of Pronouncement: 09/12/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Above Mentioned Appeals Have Been Filed By The Revenue Against The Different Order Passed By The Commissioner Of Income Tax (Appeals)- 29, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys.2009-10 & 2010-11. Ita. No.5639/M/2018:- 2. The Revenue Has Filed The Present Appeal Against The Order Dated 19.07.2018 Passed By The Commissioner Of Income Tax (Appeals)-29, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2009- 10. Ita. Nos.5639 & 5640/M/2018 A.Ys. 2009-10 & 2010-11

For Appellant: NoneFor Respondent: Shri O. P. Meena (Sr. DR)

Section 133(6)Section 143(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos.5639/M/2018 & 5640/M/2018 (निर्धारण वर्ा / Assessment Years: 2009-10 & 2010-11) ACIT-18(1) बिधम/ Deepa P. Manshani Room No.202, 2nd Floor, 76/78, Dwarakadas Bldg, Vs. Earnest House, Nariman Mangaldas Road, Lohar Point, Mumbai-400021. Chawl, Mumbai-400002. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ALTPM2676G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri O. P. Meena (Sr. DR) Assessee by: None सुनवाई की तारीख / Date of Hearing: 05/10/2020 घोषणा की तारीख /Date o…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NOs. 1686 & 1687/MUM/2019 (A.Ys: 2010-11 & 2011-12) Income Tax Officer – 6(1)(1) v. M/s. Aeroflex Fittings Pvt. Ltd., Room No. 503, 5th Floor 40-E, Municipal compound Aayakar Bhavan, M.K. Road K.K. Marg, Jacob circle Mumbai – 400 020 Mumbai – 400011 PAN: AAECA9448F (Appellant) (Respondent) Assessee by : None Department by : Ms. Arju Garodia Date of Hearing : 21.09.2020 Date of Pronouncement : 29.09.2020 O R D E R PER C.N. PRASAD (JM) 1. These appeals are filed by the revenue against different ord…

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

In the result, appeals of the Revenue are dismissed

ITA 1687/MUM/2019[2011-12]Status: DisposedITAT Mumbai29 Sept 2020AY 2011-12

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

For Appellant: NoneFor Respondent: Ms. Arju Garodia

Section 143(1)Section 147

Anil K Shah (HUF), Mumbai vs. ITO Ward 23 (2)(1), Mumbai

In the result, both the appeals filed by the assessee are partly allowed

ITA 214/MUM/2019[2009-10]Status: DisposedITAT Mumbai10 Sept 2020AY 2009-10

Bench: Shri Rajesh Kumar (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2009-2010 Shri Anil K. Shah (Huf), The Ito Ward – 23(2)(1), 703, Supershav, Nahur Road, 111, Matru Mandir, Sarvodaya Nagar, Mulund (West), Tardeo, Grant Road, Mumbai - 400080 Vs. Mumbai Pan: Aadha5072M (Appellant) (Respondent) & Assessment Year: 2009-2010 Shri Anil K. Shah, The Ito Ward – 23(2)(1), 703, Supershav, Nahur Road, 111, Matru Mandir, Sarvodaya Nagar, Mulund (West), Tardeo, Grant Road, Mumbai - 400080 Vs. Mumbai Pan: Aapps6042M (Appellant) (Respondent) Assessee By : Shri Devendra Jain (Ar) Revenue By : Shri Jernold Michel (Dr) Date Of Hearing: 21/08/2020 Date Of Pronouncement: 10/09/2020

For Appellant: Shri Devendra Jain (AR)For Respondent: Shri Jernold Michel (DR)

Section 142Section 143Section 144Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI BEFORE SHRI RAJESH KUMAR (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2009-2010 Shri Anil K. Shah (HUF), The ITO Ward – 23(2)(1), 703, Supershav, Nahur Road, 111, Matru Mandir, Sarvodaya Nagar, Mulund (West), Tardeo, Grant Road, Mumbai - 400080 Vs. Mumbai PAN: AADHA5072M (Appellant) (Respondent) & Assessment Year: 2009-2010 Shri Anil K. Shah, The ITO Ward – 23(2)(1), 703, Supershav, Nahur Road, 111, Matru Mandir, Sarvodaya Nagar, Mulund (West), Tardeo, Grant Road, Mumbai - 400080 Vs. Mumbai PAN: AAPPS6042M (Appellant) (Respondent) Assessee by : S…

ITO 33 (2)(5), Mumbai vs. Shri. Pankaj Mohanlal Mistry, Mumbai

Appeal is dismissed

ITA 1387/MUM/2019[2009-10]Status: DisposedITAT Mumbai01 Jun 2020AY 2009-10

Bench: Sri Mahavir Singhआयकर अपील िं./ Ita No. 1387/Mum/2019 (निर्ाारण वर्ा / Assessment Years 2009-10) The Income Tax Officer Shri Pankaj Mohanlal Ward 33(2)(5) Mistry Room No. 611, 6 Th Floor,, C-12, Prop. P.M. Industries Pratyakshakar Bhavan, Bkc, Bl/12A, Bonanza बिाम/ Mumbai-400 051 Industrial Estate, Ashok Vs. Chakravarty Road, Kandivali (E), Mumbai-400 101 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा िं./Pan No. Aaepm3787C अपीलार्थी की ओर े/ Appellant By : Shri Bhora Ram, Sr. Dr प्रत्यर्थी की ओर े/ Respondent By : None ुिवाई की तारीख / Date Of Hearing: 05.03.2020 घोर्णा की तारीख / Date Of Pronouncement: 01.06.2020

For Appellant: Shri Bhora Ram, Sr. DRFor Respondent: None

Section 133(6)Section 143(3)

…आयकर अपीलीय अधिकरण “SMC”न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI श्री महावीर स िंह, उपाध्यक्ष एविं के मक्ष । BEFORE SRI MAHAVIR SINGH, VICE PRESIDENT आयकर अपील िं./ ITA No. 1387/Mum/2019 (निर्ाारण वर्ा / Assessment Years 2009-10) The Income Tax Officer Shri Pankaj Mohanlal Ward 33(2)(5) Mistry Room No. 611, 6 th Floor,, C-12, Prop. P.M. Industries Pratyakshakar Bhavan, BKC, BL/12A, Bonanza बिाम/ Mumbai-400 051 Industrial Estate, Ashok Vs. Chakravarty Road, Kandivali (E), Mumbai-400 101 (अपीलार्थी / Appellant) (प्रत्यर्थी/ Respondent) स्र्थायी लेखा िं./PAN No. AAEPM3787C अपीलार…

I.T.O. - 19(2)(4), Mumbai vs. Omkar Metal & Alloys Corporation, Mumbai

In the result, the appeals filed by the revenue are hereby dismissed and appeals filed by the assessee are hereby allowed

ITA 2119/MUM/2018[2008-09]Status: DisposedITAT Mumbai03 Mar 2020AY 2008-09

Bench: Shri R. C. Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos. 1114 To 1116/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2008-09, 2010-11 & 2011-12) Omkar Metal & Alloys बिधम/ Ito-19(2)(4) Corporation Matru Mandir, Nana Chowk, Vs. Room No.47, Balkrishna Mumbai-400007. Niwas, 2Nd Floor, 2Nd Panjarapole Lane, Mumbai- 400004. Ita. Nos. 2119 To 2121/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2008-09, 2010-11 & 2011-12) Ito-19(2)(4) बिधम/ Omkar Metal & Alloys Matru Mandir, Nana Chowk, Corporation Vs. Mumbai-400007. Room No.47, Balkrishna Niwas, 2Nd Floor, 2Nd Panjarapole Lane, Mumbai- 400004. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaafo4997N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri N. M. Porwal Revenue By: Shri Kumar Padmapani Bora (Dr) सुनवाई की तारीख / Date Of Hearing: 23/01/2020 घोषणा की तारीख /Date Of Pronouncement: 03/03/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee As Well As Revenue Have Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals)-30, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys.2008-09, 2010-11 & 2011-12. Since Common Grounds

For Appellant: Shri N. M. PorwalFor Respondent: Shri Kumar Padmapani Bora (DR)

Section 143(1)Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI R. C. SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos. 1114 to 1116/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2008-09, 2010-11 & 2011-12) Omkar Metal & Alloys बिधम/ ITO-19(2)(4) Corporation Matru Mandir, Nana Chowk, Vs. Room No.47, Balkrishna Mumbai-400007. Niwas, 2nd Floor, 2nd panjarapole Lane, Mumbai- 400004. ITA. Nos. 2119 to 2121/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2008-09, 2010-11 & 2011-12) ITO-19(2)(4) बिधम/ Omkar Metal & Alloys Matru Mandir, Nana Chowk, Corporation Vs. Mumbai-400007. Room No.47, Balkrishna Niwas,…

Omkar Metal & Alloys Corporation, Mumbai vs. I.T.O. - 19(2)(4), Mumbai

In the result, the appeals filed by the revenue are hereby dismissed and appeals filed by the assessee are hereby allowed

ITA 1114/MUM/2018[2008-09]Status: DisposedITAT Mumbai03 Mar 2020AY 2008-09

For Appellant: Shri N. M. PorwalFor Respondent: Shri Kumar Padmapani Bora (DR)

Section 143(1)Section 143(2)Section 147Section 148

Rukmani Agencies Private Limited, Mumbai vs. DCIT, Cent.Cir-5(1), Mumbai

In the result, appeal filed by the assessee is allowed”

ITA 2562/MUM/2018[2010-11]Status: DisposedITAT Mumbai02 Mar 2020AY 2010-11

Bench: Shri R.C.Sharmarukmani Agencies Private Vs. D.C.I.T., Limited, Central Circle-5(1), 4Th Floor, Silver Metropolis, 19Th Floor, Air India Jaicoach Compound, Building, Nariman Point, Opposite Bimbisar Nagar, Mumbai-400021. Western Express, Highway Goregaon (E), Mumbai- 400063. Pan/Gir No.Aaacr 4998 P (Appellant) .. (Respondent)

For Appellant: “1. The ld. CIT(A) has erred in law and on facts in upholding the additions made

Section 132(1)Section 143(3)Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, ACCOUNTANT MEMBER Rukmani Agencies Private Vs. D.C.I.T., Limited, Central Circle-5(1), 4th Floor, Silver Metropolis, 19th Floor, Air India Jaicoach Compound, Building, Nariman Point, Opposite Bimbisar Nagar, Mumbai-400021. Western Express, Highway Goregaon (E), Mumbai- 400063. PAN/GIR No.AAACR 4998 P (Appellant) .. (Respondent) Assessee by Ms. Ritu Kamal Kishor (AR) Revenue by Shri Akhtar H Ansari (DR) Date of Hearing 21/01/2020 Date of Pronouncement 02/03/2020 आदेश / O R D E R PER: R.C. SHARMA, A.M. This appeal by the assessee…

ITO Ward 6(3)(3), Mumbai vs. M/S Jepi Chemo-Pack Pvt. Ltd., Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 454/MUM/2019[2012-13]Status: DisposedITAT Mumbai12 Feb 2020AY 2012-13

Bench: Shri Saktijit Dey & Shri G. Manjunathaito, Ward-6(3)(3) Vs. Jepi Chemo-Pack Pvt.Ltd. Room No.524, 5Th Floor 120, Blue Rose Industrial M.K.Road Estate, Western Express New Marine Lines Highway, Borivali (East) Mumbai-400 020 Mumbai-400 066

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITO, WARD-6(3)(3) Vs. Jepi Chemo-Pack Pvt.Ltd. Room No.524, 5th Floor 120, Blue Rose Industrial M.K.Road Estate, Western Express New Marine Lines Highway, Borivali (East) Mumbai-400 020 Mumbai-400 066 PAN/GIR No.AAACJ0864G (Appellant) .. Respondent) Revenue by Shri Ashish Kumar, DR Assessee by None Date of Hearing 27/01/2020 Date of Pronouncement 12 /02/2020 आदेश आदेश / O R D E R आदेश आदेश PER G.MANJUNATHA (A.M): This appeal filed by the revenue is directed against, th…

ITO-32(1)(5), Mumbai vs. Shri. Harish Kantilal Jain, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 471/MUM/2019[2009-10]Status: DisposedITAT Mumbai07 Feb 2020AY 2009-10

Bench: Shri Saktijit Dey & Shri G. Manjunathaito-32(1)(5) Vs. Harish Kantilal Jain Room No.203, 2Nd Floor 404, Bhakti Apartment C-11, Bandra Kurla Complex Opp. Jain Temple Bandra(E) Jambli Galli Mumbai-400 051 Borivali (West) Mumbai-400 092

Section 143(1)Section 143(3)Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITO-32(1)(5) Vs. Harish Kantilal Jain Room No.203, 2nd Floor 404, Bhakti Apartment C-11, Bandra Kurla complex Opp. Jain Temple Bandra(E) Jambli Galli Mumbai-400 051 Borivali (West) Mumbai-400 092 PAN/GIR No.AAHPJ0490Q (Appellant) .. Respondent) Revenue by Shri Ashish Kumar, DR Assessee by None Date of Hearing 27/01/2020 Date of Pronouncement 07/02/2020 आदेश आदेश / O R D E R आदेश आदेश PER G.MANJUNATHA (A.M): This appeal filed by the revenue is directed against, the orde…

DCIT 19(1), Mumbai vs. Excelsior Motor and Electric Mechanic Works, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 6512/MUM/2018[2012-13]Status: DisposedITAT Mumbai04 Dec 2019AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Bledy. Commissioner Of Income-Tax – 19(1) M/S. Excelsior Motor & Electric V. Room No. 203, 2Nd Floor Mechanic Works Ground Floor, Purshottam Building Matru Mandir, Tardev Road J.S.S. Road, Opera House Mumbai – 400 007 Mumbai – 400 007 Pan: Aaafe0614N (Assessee) (Respondent) Assessee By : Shri Mandar Vaidya

For Appellant: Shri Mandar VaidyaFor Respondent: Shri R. Bhoopathi

Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER Dy. Commissioner of Income-tax – 19(1) M/s. Excelsior Motor & Electric v. Room No. 203, 2nd Floor Mechanic Works Ground Floor, Purshottam Building Matru Mandir, Tardev Road J.S.S. Road, Opera House Mumbai – 400 007 Mumbai – 400 007 PAN: AAAFE0614N (Assessee) (Respondent) Assessee by : Shri Mandar Vaidya Department by : Shri R. Bhoopathi Date of Hearing : 04.12.2019 Date of Pronouncement : 04.12.2019 O R D E R PER C.N. PRASAD (JM) 1. This appea…

Anand Govind Vyas, Mumbai vs. Income Tax Officer-19(1)(1), Mumbai

In the result, Ground Nos

ITA 5072/MUM/2018[2009-10]Status: DisposedITAT Mumbai25 Nov 2019AY 2009-10

Bench: Shri Shamim Yahya (Am) & Shri Pawan Singh (Jm) Anand Govind Vyas Vs Ito 19(1)(1), Mumbai 27, Vrundavan Building 12Th Khetwadi, Near Harkisandas Hospital, Khetwadi, Mumbai-400 004 Pan : Abvpv2601C Appellant Respondednt

Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI Before Shri Shamim Yahya (AM) & Shri Pawan Singh (JM) Anand Govind Vyas Vs ITO 19(1)(1), Mumbai 27, Vrundavan Building 12th Khetwadi, Near Harkisandas Hospital, Khetwadi, MumbaI-400 004 PAN : ABVPV2601C APPELLANT RESPONDEDNT Appellant by Shri Pavan Ved AR Respondent by Shri Akhtar H Ansari Sr DR Date of hearing 19-11-2019 Date of pronouncement 25-11-2019 O R D E R Per Pawan Singh, JM : 1. This appeal filed by the assessee is directed against the order of CIT(A)-53, Mumbai dated 24-07-2018 for the assessment year 2009- 10. The assessee has raised…

ITO - 25(3)(4), Mumbai vs. Sonika P. Shetty, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 5508/MUM/2018[2010-11]Status: DisposedITAT Mumbai16 Oct 2019AY 2010-11

Bench: Shri Mahavir Singh & Shri G. Manjunatha

Section 143(3)Section 147Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA No.5508 & 5509/Mum/2018 (Assessment Years :2010-11 & 2011-12 ) ITO-25(3)(4) Vs. Smt. Sonika P.Shetty Room No.605, C-10, 6th Floor 29, Golden Beach Ltd. Pratyaksh kar Bhawan, Ruia Park, Juhu Bandra Kurla Complex Vile Parle(W) Bandra(East), Mumbai-400 051 Mumbai-400 049 PAN/GIR No.BIMPS6313P Appellant) .. Respondent) Assessee by Keshav B. Bhujle Revenue by Akhtar H.Ansari Date of Hearing 16/10/2019 Date of Pronouncement 16/10/2019 आदेश आदेश / O R D E R आदेश आदेश PER…

Solution Inc, Mumbai vs. ITO - 25 (1)(2), Mumbai

In the result, appeal filed by the assesse is dismissed

ITA 5458/MUM/2018[2010-11]Status: DisposedITAT Mumbai15 Oct 2019AY 2010-11

Bench: Shri Mahavir Singh & Shri G. Manjunathasolution Inc Vs. Ito-25(1)(2) Unit No.4, Mumbai Maplle-Morya Classic Plot No.B-18, Off New Link Road Near Infinity Mall Andheri (West) Mumbai-400 053

Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Solution INC Vs. ITO-25(1)(2) Unit No.4, Mumbai Maplle-Morya Classic Plot No.B-18, Off new link Road Near Infinity Mall Andheri (West) Mumbai-400 053 PAN/GIR No.AAZFS6782Q Appellant) .. Respondent) Revenue by Akhtar H. Ansari Assessee by None Date of Hearing 15/10/2019 Date of Pronouncement 15 /10/2019 आदेश आदेश / O R D E R आदेश आदेश PER BENCH: This appeal filed by the assessee is directed against, the order of the Ld. Commissioner of Income Tax (Appeals)–37, Mumbai,…

The ITO, Ward-3(1)(3), Ahmedabad vs. Rushabhdev Infra Project Pvt. Ltd., Ahmedabad

In the result, the appeal filed by the revenue is hereby ordered to be dismissed and the appeal filed by the assessee is hereby ordered to be partly allowed

ITA 646/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad19 Sept 2019AY 2013-14

Bench: Shri Manish Borad, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.646/Ahd/2017 (निर्धारण वर्ा / Assessment Year: 2013-14) Ito, Ward-3(1)(3) बिधम/ Rushabhdev Infra Project Pvt. Ltd. 4Th Floor, 403 ‘B’ Wing, Vs. 509, Iscon Elegance, S. G. Pratyaksh Kar Bhavan, Nr. Highway, Satellite, Polytechnic College, Ahmedabad-380015. Amwabadi Ahmedabad- 380015. I.T.A. No.794/Ahd/2017 (निर्धारण वर्ा / Assessment Year: 2013-14) Rushabhdev Infra Project बिधम/ Ito, Ward-3(1)(3) Pvt. Ltd. 4Th Floor, 403 ‘B’ Wing, Vs. 509, Iscon Elegance, S. G. Pratyaksh Kar Bhavan, Nr. Highway, Satellite, Polytechnic College, Ahmedabad-380015. Amwabadi Ahmedabad- 380015. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aafcr2520Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri Vinod Tanwani (Sr. Dr) Assessee By: Shri M. S. Chhajed (Ar) सुनवाई की तारीख / Date Of Hearing: 18/09/2019 घोषणा की तारीख /Date Of Pronouncement: 19/09/2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue As Well As Assessee Have Filed The Above Mentioned Appeals Against The Order Dated 05.01.2017 Passed By The Commissioner Of

For Appellant: Shri M. S. Chhajed (AR)For Respondent: Shri Vinod Tanwani (Sr. DR)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MANISH BORAD, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.646/Ahd/2017 (निर्धारण वर्ा / Assessment Year: 2013-14) ITO, Ward-3(1)(3) बिधम/ Rushabhdev Infra Project Pvt. Ltd. 4th Floor, 403 ‘B’ Wing, Vs. 509, Iscon Elegance, S. G. Pratyaksh Kar Bhavan, Nr. Highway, Satellite, Polytechnic College, Ahmedabad-380015. Amwabadi Ahmedabad- 380015. I.T.A. No.794/Ahd/2017 (निर्धारण वर्ा / Assessment Year: 2013-14) Rushabhdev Infra Project बिधम/ ITO, Ward-3(1)(3) Pvt. Ltd. 4th Floor, 403 ‘B’ Wing, Vs. 509, Iscon Elegance, S. G. Pratyaksh Kar Bh…

Ashok Industrial Corporation, Mumbai vs. ITO 19(2)(1), Mumbai

In the result, the appeals filed by the assessee are hereby partly allowed

ITA 4709/MUM/2018[2011-12]Status: DisposedITAT Mumbai12 Sept 2019AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos. 4709/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2011-12) Ashok Industrial Corporation बिधम/ Ito 19(1)(2) 18, Shop No.4, C.P. Tank Mumbai. Vs. Road, N.D. Rd, Mumbai-04. आयकर अपील सं/ I.T.A. No. 4710/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2010-11) Ashok Industrial Corporation बिधम/ Ito 19(1)(2) 18, Shop No.4, C.P. Tank Mumbai. Vs. Road, N.D. Rd, Mumbai-04. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaefa5524H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Sashank Dundu Revenue By: Shri Chaitanya Anjaria (Dr) सुनवाई की तारीख / Date Of Hearing: 03/09/2019 घोषणा की तारीख /Date Of Pronouncement: 12/09/2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals) -6, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys.2010-11 & 2011-12. Ita. No. 4710/M/2018

For Appellant: Shri Sashank DunduFor Respondent: Shri Chaitanya Anjaria (DR)

Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos. 4709/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2011-12) Ashok Industrial Corporation बिधम/ ITO 19(1)(2) 18, Shop No.4, C.P. Tank Mumbai. Vs. Road, N.D. Rd, Mumbai-04. आयकर अपील सं/ I.T.A. No. 4710/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2010-11) Ashok Industrial Corporation बिधम/ ITO 19(1)(2) 18, Shop No.4, C.P. Tank Mumbai. Vs. Road, N.D. Rd, Mumbai-04. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEFA5524H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri…

Prateek Gupta, Mumbai vs. DCIT Cen Cir 4(2), Mumbai

In the result, appeals of the assessee are allowed in part in terms indicated hereinabove and appeals of the Revenue are dismissed

ITA 3861/MUM/2018[2008-09]Status: DisposedITAT Mumbai11 Sept 2019AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm & Shri Prateek Gupta Vs. Dy. Commissioner Of 6Th New Harileela House Income Tax-Cc-4(2) Mint Road, Fort Mumbai, Air India Building 19Th Floor, Room No.1918, Mumbai – 400 001 Nariman Point Mumbai – 400 021 Pan/Gir No.Aaspg9494L (Appellant) .. (Respondent) & Dy. Commissioner Of Vs. Shri Prateek Gupta 6Th New Harileela House Income Tax-Cc-4(2) Mumbai, Air India Mint Road, Fort Building Mumbai – 400 001 19Th Floor, Room No.1918, Nariman Point Mumbai – 400 021 Pan/Gir No.Aaspg9494L (Appellant) .. (Respondent)

Section 132Section 143(3)Section 153A

…mstances disallowance to the extent of 2% of the alleged bogus purchases was upheld. 10. Further, the learned AR relied on the following decision where the facts of the case were similar to the case of the assessee:  CIT v. Nikunj Eximp Enterprises (P.) Ltd. 35 Taxmann.com 384 (BOM HC)  Rajesh P. Soni v. ACIT (2006) 100 TTJ 892 (Ahd.)(Trib.)  DCIT v. Brahmaputra Steels (P) Ltd. 122 TAXMAN 32(GAUHATI)(MAG.)  Totaram Sharma vs. ITO Ward (AhmedabadTax Appeal No. 1344 of 2008 with Tax Appeal No. 1355 of 2008.)  Balaji Textile Industries (P) Ltd. v. ITO [1994] 49 ITD 177 (ITAT Mumbai)  Asst. CIT-19(3) vs. M/s. S…

DCIT, Central Cir-8(4), Mumbai vs. M/S. Amazon Metals Private Limited, Mumbai

In the result, appeal filed by the revenue is dismissed and cross objection filed by the assessee is also dismissed

ITA 905/MUM/2018[2009-10]Status: DisposedITAT Mumbai28 Aug 2019AY 2009-10

Bench: Shri G. Manjunatha & Shri Ram Lal Negidcit, Cc-8(4) Vs. M/S Acro Exports Trade Room No. 658, 6Th Floor Pvt.Ltd. 5Th Floor, Sunteck Centre, Aaykar Bhawan, M.K.Road Mumbai-400 020 37-40 Subash Road Vile Parle(E) Mumbai-400 057

Section 131Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER DCIT, CC-8(4) Vs. M/s Acro Exports Trade Room No. 658, 6th Floor Pvt.Ltd. 5th Floor, Sunteck Centre, Aaykar Bhawan, M.K.Road Mumbai-400 020 37-40 Subash Road Vile Parle(E) Mumbai-400 057 PAN/GIR No.AAHCA6693B (Appellant) .. Respondent) & C.O. No. 74/Mum/2019 (Arising out of ITA No.903/Mum/2018) (Assessment Year: 2009-10) M/s Acro Exports Trade Vs. DCIT, CC-8(4) Room No. 658, 6th Floor Pvt.Ltd. 5th Floor, Sunteck Centre, Aaykar Bhawan, M.K.Road 37-40 Subash Road Mumbai-400 0…

Dcie Central Circle-8(4), Mumbai vs. M/S.Pali Fabrics Private Limited, Mumbai

In the result appeal filed by the revenue is dismissed

ITA 904/MUM/2018[2009-10]Status: DisposedITAT Mumbai28 Aug 2019AY 2009-10

Bench: Shri G. Manjunatha & Shri Ram Lal Negidcit, Cc-8(4) Vs. M/S Pali Fabrics Pvt.Ltd. Room No. 658, 6Th Floor 5Th Floor, Sunteck Centre, Aaykar Bhawan, M.K.Road 37-40 Subash Road Mumbai-400 020 Vile Parle(E) Mumbai-400 057 Pan/Gir No.Aafcp0089G (Appellant) .. Respondent) & C.O. No. 77/Mum/2019 (Arising Out Of Ita No.904/Mum/2018) (Assessment Year: 2009-10) M/S Pali Fabrics Pvt.Ltd. Vs. Dcit, Cc-8(4) 5Th Floor, Sunteck Centre, Room No. 658, 6Th Floor 37-40 Subash Road Aaykar Bhawan, M.K.Road Vile Parle(E) Mumbai-400 020 Mumbai-400 057 Pan/Gir No.Aafcp0089G (Appellant) .. Respondent)

Section 131Section 139Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAM LAL NEGI, JUDICIAL MEMBER DCIT, CC-8(4) Vs. M/s Pali Fabrics Pvt.Ltd. Room No. 658, 6th Floor 5th Floor, Sunteck Centre, Aaykar Bhawan, M.K.Road 37-40 Subash Road Mumbai-400 020 Vile Parle(E) Mumbai-400 057 PAN/GIR No.AAFCP0089G (Appellant) .. Respondent) & C.O. No. 77/Mum/2019 (Arising out of ITA No.904/Mum/2018) (Assessment Year: 2009-10) M/s Pali Fabrics Pvt.Ltd. Vs. DCIT, CC-8(4) 5th Floor, Sunteck Centre, Room No. 658, 6th Floor 37-40 Subash Road Aaykar Bhawan, M.K.Road Vile Parle(E) Mumbai-400 0…