PCIT v. Mohommad Haji Adam & Co.

103 Taxmann.com 459High Court2019#691 most cited

What is PCIT v. Mohommad Haji Adam & Co. authority for?

The primary onus to prove the genuineness of expenditure claimed as a deduction, particularly for disputed purchases, rests with the assessee. It is the assessee's burden to substantiate such purchases under the Act.

146

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also referred to as

PCIT v. Mohommad Haji Adam & Co. · Bombay High Court 2019 · 103 Taxmann.com 459 · Section 37(1) · Section 69C · onus of proof · genuineness of expenditure · disputed purchases · assessee's burden · business deduction · primary onus on taxpayer

Sections most often in play

Section 147Section 143(3)Section 69CSection 133(6)Section 148Section 132(4)Section 131Section 37(1)

Issues it is cited on

gaarsection 194qsection 245hsection 158bb(1)section 245csection 131(1)section 269tthird party informationsection 245d(4)explanation to section 37statement under section 132(4)full and true disclosure

Judgments citing PCIT v. Mohommad Haji Adam & Co.

CO-OPERATION METALS,PUNE vs. ITO WARD 6(3), PUNE

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2321/PUN/2024[2010-11]Status: DisposedITAT Pune21 Apr 2026AY 2010-11

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

CO-OPERATION METALS,PUNE vs. ITO WARD 6(3), PUNE

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2320/PUN/2024[2011-12]Status: DisposedITAT Pune21 Apr 2026AY 2011-12

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

CO-OPERATION METALS,PUNE vs. ITO WARD 6(3), PUNE

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2319/PUN/2024[2009-10]Status: DisposedITAT Pune21 Apr 2026AY 2009-10

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

INCOME TAX OFFICER, PUNE vs. COOPERATION METALS, PUNE

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2263/PUN/2024[2011-12]Status: DisposedITAT Pune21 Apr 2026AY 2011-12

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

INCOME TAX OFFICER, PUNE vs. COOPERATION METALS, PUNE

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2262/PUN/2024[2009-10]Status: DisposedITAT Pune21 Apr 2026AY 2009-10

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

INCOME TAX OFFICER, PUNE vs. COOPERATION METALS, PUNE

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2271/PUN/2024[2010-11]Status: DisposedITAT Pune21 Apr 2026AY 2010-11

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.2319, 2321 & 2320/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 Co-Operation Metals ITO, Ward 6(3), Pune 218, New Ravivar Peth, Phulwala Vs. Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) ITA Nos.2262, 2271 & 2263/PUN/2024 Assessment years : 2009-10, 2010-11 & 2011-12 ITO, Ward 6(3), Pune Co-Operation Metals Vs. 218, New Ravivar Peth, Phulwala Chowk, Pune – 411002 PAN: AAAFC8677P (Appellant) (Respondent) Assessee by : Shri Kishor B Phadke Depa…

UMESH KUMAR PANDEY, DURG,DURG vs. INCOME TAX OFFICER, WARD 2(1), BHILAI, BHILAI

In the result, this appeal of assessee is allowed for statistical purposes

ITA 42/RPR/2026[2021-22]Status: HeardITAT Raipur02 Apr 2026AY 2021-22

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं./Ita No: 42/Rpr/2026 (िनधा"रण वष" Assessment Year: 2021-22)

For Appellant: Shri Darshana Bhaiya, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)Section 143(1)(a)Section 250

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधरी, "ाियक सद" एवं "ी अवधेश कुमार िम", लेखा सद" के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM आयकर अपील सं./ITA No: 42/RPR/2026 (िनधा"रण वष" Assessment Year: 2021-22) Umesh Kumar Pandey, Vs Income Tax Officer, Ward 2(1), Bhilai, LIG-244, Ward No. 14, 18/32 Bunglow, Sector 6, Kumhari Durg, Chhattisgarh-492001 Bhilai, Durg, Chhattisgarh-490006 PAN: BFWPP0145M (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee by : Shri Darshana Bhaiya, Advocate…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7841/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Pvt.Ltd., A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) Vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by Ms. Monika Singh, CIT-DR. Date of he…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7838/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Pvt.Ltd., A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) Vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by : Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by : Ms. Monika Singh, CIT-DR. Date o…

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE -05 , DELHI

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

ITA 5520/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Vs. Deputy Commissioner of Pvt.Ltd., Income Tax, A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by Ms. Monika Singh, CIT-DR. Date of he…

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

ITA 5517/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F' : NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Pvt.Ltd., A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN : AABCV8616R. (Appellant) Vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by Ms. Monika Singh, CIT-DR. Date of…

VESTIGE MARKETING PVT. LTD.,DELHI vs. DCIT, CENTRAL CIRCLE- 05, DELHI

ITA 5515/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Vs. Deputy Commissioner of Pvt.Ltd., Income Tax, A-89, Okhla Industrial Area, Central Circle-05, Okhla Phase-II, Techkhand, Delhi. South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) (Respondent/Cross-Appellant) Assessee by : Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by : Ms. Monika Singh, CIT-DR. Date o…

DEV BULLION ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 23(1), MUMBAI

ITA 3962/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Jan 2026AY 2018-19

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

For Appellant: Mr. Poojan Mehta, ARFor Respondent: Assessee by
Section 143(2)Section 143(3)Section 69C

…xplained capital brought in by the partner/firm. The ld. AR placed his reliance on the following judgments: 1. Narayandas Kedarnath 22 ITR 18 (Bom - HC) 2. India Rice Mills 85 Taxmann 227 (All-HC) 3. Shivam Developers 4. Arham Star 5. Mohammed Haji Adam & Co. 103 Taxmann.com 459 (Bom-HC) 5. Alternatively, Ld. AR, without prejudice to the aforesaid contentions, submitted that, even if the stock brought by the partner is considered to be unexplained on the part of assessee, which though was never queried to or enquired from the partner of the assessee firm, would at the most attract addition of gross profit on the…

MEERUT ROLLER FLOUR MILLS PVT. LTD.,UTTAR PRADESH vs. ACIT, MEERUT

In the result, the appeal is dismissed

ITA 2187/DEL/2017[2009-10]Status: DisposedITAT Delhi23 Jan 2026AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumaracit Circle-1 Meerut Vs Meerut Roller Flour Mills (P) Ltd. 214-A Ganj Bazar Sadar Meerut Cantt Meerut Aaacm9399K (Appellant) (Respondent) & Meerut Roller Flour Mills (P) Vs Acit Circle-1 Ltd. Meerut 214-A Ganjbazar Sadar Meerut Cantt Meerut Aaacm9399K (Appellant) (Respondent)

Section 132(2)Section 133(6)Section 142(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ACIT Circle-1 Meerut Vs Meerut Roller Flour Mills (P) Ltd. 214-A Ganj Bazar Sadar Meerut Cantt Meerut AAACM9399K (APPELLANT) (RESPONDENT) & Meerut Roller Flour Mills (P) Vs ACIT Circle-1 Ltd. Meerut 214-A GanjBazar Sadar Meerut Cantt Meerut AAACM9399K (APPELLANT) (RESPONDENT) Appellant by Shri Sanjiv Sapra, CA Respondent by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing: 14/1/2026 Date of Pronouncement: 23/1/2026 ORDER PER SUDHIR KUMAR, JM: This appeal fi…

ACIT, MEERUT vs. M/S. MEERUT ROLLER FLOUR MILLS (P) LTD., MEERUT

In the result, the appeal is dismissed

ITA 3895/DEL/2013[2009-10]Status: DisposedITAT Delhi23 Jan 2026AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumaracit Circle-1 Meerut Vs Meerut Roller Flour Mills (P) Ltd. 214-A Ganj Bazar Sadar Meerut Cantt Meerut Aaacm9399K (Appellant) (Respondent) & Meerut Roller Flour Mills (P) Vs Acit Circle-1 Ltd. Meerut 214-A Ganjbazar Sadar Meerut Cantt Meerut Aaacm9399K (Appellant) (Respondent)

Section 132(2)Section 133(6)Section 142(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ACIT Circle-1 Meerut Vs Meerut Roller Flour Mills (P) Ltd. 214-A Ganj Bazar Sadar Meerut Cantt Meerut AAACM9399K (APPELLANT) (RESPONDENT) & Meerut Roller Flour Mills (P) Vs ACIT Circle-1 Ltd. Meerut 214-A GanjBazar Sadar Meerut Cantt Meerut AAACM9399K (APPELLANT) (RESPONDENT) Appellant by Shri Sanjiv Sapra, CA Respondent by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing: 14/1/2026 Date of Pronouncement: 23/1/2026 ORDER PER SUDHIR KUMAR, JM: This appeal fi…

S R JEWELS ,MUMBAI vs. ITO WARD 34(3)(5), MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 5938/MUM/2025[2009-10]Status: DisposedITAT Mumbai12 Jan 2026AY 2009-10

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadavassessment Year : 2009-10 S R Jewels, Income Tax Officer, 33, B J Industrial Estate, Ward-34(3)(5), Moti Udyog Bhavan, Vs. 126, Kautilya Bhavan, Kanchpada, Bandra Kurla Complex, Malad West, Bandra East, Mumbai-400064. Mumbai-400051. Pan : Aayfs8159E (Appellant) (Respondent) For Assessee : Shri R.C. Modi / Ms. Ketki Rajeshirke For Revenue : Ms. Nidhi Agarwal, Sr.Dr (Virtually Present) Date Of Hearing : 04-12-2025 Date Of Pronouncement : 12-01-2026 O R D E R Per Vikram Singh Yadav, A.M :

For Appellant: Shri R.C. Modi /For Respondent: Ms. Nidhi Agarwal, Sr.DR
Section 132Section 142(1)Section 147Section 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “SMC” BENCH : MUMBAI BEFORE JUSTICE (RETD.) SHRI C.V. BHADANG, PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment Year : 2009-10 S R Jewels, Income Tax Officer, 33, B J Industrial Estate, Ward-34(3)(5), Moti Udyog Bhavan, vs. 126, Kautilya Bhavan, Kanchpada, Bandra Kurla Complex, Malad West, Bandra East, Mumbai-400064. Mumbai-400051. PAN : AAYFS8159E (Appellant) (Respondent) For Assessee : Shri R.C. Modi / Ms. Ketki Rajeshirke For Revenue : Ms. Nidhi Agarwal, Sr.DR (Virtually present) Date of Hearing : 04-12-2025 Date of Pronouncement : 12-01-2026 O R…

R SURESH & CO,MUMBAI vs. ACIT - 19(3), MUMBAI, MUMBAI

ITA 6515/MUM/2025[2010-11]Status: DisposedITAT Mumbai30 Dec 2025AY 2010-11

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

For Appellant: Shri. Rashesh ShahFor Respondent: Assessee by
Section 143(3)Section 145(3)Section 147Section 148

…आयकर अपीलीय अिधकरण "याय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 6515/Mum/2025 (Assessment Year: 2010–11) R Suresh & Co. ACIT- 19(3), Mumbai EC-4091/92, Bharat Diamond Kautilya Bhavan, Avenue 3, near Bourse, Bandra Kurla Complex, Videsh Bhavan, G Block BKC, Vs. Bandra (East), S.O., Mumbai- Gilban Area, Bandra Kurla 400051 Complex, Bandra East, Surat, Gujarat- 400051 PAN: AACFR2813E Assessee -अपीलाथ" / Appellant Revenue - ""यथ" / Respondent : Assessee by : Shri. Rashesh Shah Revenue by : Shri Annavaran Kosuri, Sr. AR Date o…

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