Essa I Merchant, Mumbai vs. JCIT RG 17(1), Mumbai
In the result the appeal of the assessee is allowed
ITA 1592/MUM/2017[2012-13]Status: DisposedITAT Mumbai21 Feb 2018AY 2012-13
Bench: Shri R.C. Sharma & Shri Pawan Singhessa Ismail Merchant Jcit 13(3), (Prop. Of M/S Advance Aayakar Bhavan, Computers), 123, Ground Floor, Mumbai-400020 Vs. Zakari Masjid Street, Masjid, Mumbai-400009. Pan: Afspm6894H (Appellant) (Respondent) Acit 17(1), Essa Ismail Merchant Aayakar Bhavan, (Prop. Of M/S Advance Mumbai-400020 Computers), 123, Ground Floor, Vs. Zakari Masjid Street, Masjid, Mumbai-400009. Pan: Afspm6894H (Appellant) (Respondent) Essa Ismail Merchant Jcit 17(1), (Prop. Of M/S Advance Aayakar Bhavan, Computers), Unit No.9, Yusuf Mumbai-400020 Building, Ground Floor, Junction Vs. Of M.G. Road & Veer Nariman Road, Flora Fountain, Fort, Mumbai-400001. Pan: Afspm6894H (Appellant) (Respondent) Ita No. 3618 & 4521/M/2016 & 1592 & 3426/M/17 Essa Ismail Merchant
For Respondent: Shri Ram Tiwari (DR)
Section 133(6)Section 143(3)Section 253Section 254(1)
…tures. Reliance for this proposition is placed on Umacharan Shaw & Bros. v. CIT [1959] 37 ITR 271 (SC). It has been further held in the following cases that suspicion howsoever strong cannot take the place of proof : (a) Omar Salay Mohammad Sait v. CIT [1959] 37 ITR 151 (SC). (b) Dhirajlal Girdharilal v. CIT [1951] 26 ITR 736 (SC). (c) Dhakeshwari Cotton Mills Ltd. v. CIT [1954] 26 ITR 775 (SC). (d) Lalchand Bhagat Ambica Ram v. CIT [1959] 37 ITR 288 (SC). 9.6 In light of the above facts, we hold that, appellant has duly established that services were rendered by M/s. Aswad Steels & Alloys (P.) Ltd. and, hence, i…
