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

Where purchases are found to be bogus, the profit element embedded in such purchases is to be brought to tax, not the entire purchase value. An addition for non-genuine purchases may be justified.

How many judgments cite PCIT v. Mohommad Haji Adam & Co.?

146 judgments on BharatTax cite PCIT v. Mohommad Haji Adam & Co. (103 Taxmann.com 459), spanning 2022 to 2026.

Which sections of the Income Tax Act does PCIT v. Mohommad Haji Adam & Co. come up under?

It is most often cited in judgments turning on Section 147, Section 143(3), Section 69C, Section 133(6), Section 148, Section 132(4).

PCIT v. Mohommad Haji Adam & Co. (103 Taxmann.com 459)

DCIT-C-6(2), Mumbai vs. Samira Habitats India Limited, Mumbai

In the result, the appeal by the Revenue for the

ITA 5709/MUM/2024[2011-12]Status: DisposedITAT Mumbai09 May 2025AY 2011-12

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhail

For Appellant: Shri Rakesh JoshiFor Respondent: Dr. Kishor Dhule, CIT-DR

Section 132(4)Section 250

…decision of the Hon'ble Gujarat High Court in CIT v/s Simit P Sheth, reported in [2013] 356 ITR 451 (Guj.). The Tribunal, in further appeal, by placing reliance upon the decision of the Hon'ble Jurisdictional High Court in Mohd. Haji Adam, reported in [2019] 103 Taxmann.com 459 (Bom.), dismissed the appeal filed by the Revenue and directed the AO to restrict the addition to the extent of the gross profit rate of disputed purchases to the same rate as that of the other purchases. The Hon'ble Jurisdictional High Court, allowing the appeal filed by the Revenue, held that the onus of proving the genuineness of the e…

Ashok Kumar Jain, Mumbai vs. Income Tax Officer, Mumbai

In the result the appeal filed by the assessee stands allowed for statistical purpose

ITA 932/MUM/2025[2009-10]Status: DisposedITAT Mumbai27 Mar 2025AY 2009-10

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “H(SMC)” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 932/Mum/2025 Assessment Year: 2009-10 Ashokkumar Jain Vs. CIT(A)- No 24/1, 2nd Main Road, 30/ITO19(1)(2) New Extn, Kalasipayam, Income Tax Bangalore - 560002 Department, Matru Mandir, Tardeo, Mumbai – 400007. PAN: AIUPJ4290K (Appellant) (Respondent) Appellant by Ms. Aakriti Seth Respondent by Shri. Pravin Salukhe, SR. D.R. Date of Hearing 19.03.2025 Date of Pronouncement 27.03.2025 ORDER Per: Smt. Beena Pillai, J.M.: The present appeal filed by t…

JCIT(OSD) I/C DCIT-1(3)(1), Mumbai vs. Duflon Industries Private Limited, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 103/MUM/2025[2011-12]Status: DisposedITAT Mumbai24 Feb 2025AY 2011-12

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 115JSection 143(3)Section 147Section 148Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS PADMAVATHY S, ACCOUNTANT MEMBER JCIT (OSD) I/c. DCIT- Vs. Duflon Industries Private 1(3)(1), Mumbai Limited 3, Neeldhara, Shradhanand Road Extn. Vile Parle East Mumbai – 400 057 PAN/GIR No.AAACD1668G (Appellant) .. (Respondent) Assessee by None Revenue by Shri R.R. Makwana, Addl. CIT Date of Hearing 19/02/2025 Date of Pronouncement 24/02/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the Revenue against order dated 10/10/2024 passed by NFAC, Delhi for the quantum of asse…

ITO-19(1)(1), Mumbai vs. Deepak Jagshibhai Visaria, Mumbai

In the result, both the appeals of the revenue bearing ITA Nos

ITA 4082/MUM/2024[2009]Status: DisposedITAT Mumbai04 Feb 2025

Bench: Itat By The Cbdt, Vide Its Circular No.5/2024 Dated 15/03/2024 As Mended By Circular No. F.No.279/Misc/142/2007-Itj(Pg) Dated 15/03/2024. But The Ld.Dr Stated That The Assessee’S Case Falls Under The Exception Provided In Paragraph 3.1(H) Of The Above Circular, Wherein It Is Stated That In Case Involving Organized Tax Evasion Including The Case Of Accommodation Entry Of Bogus Purchases, The Decision Of That Appeal Shall Be Taken On Merit Without Having Rigor To Tax Effect & The Monetary Effect. The Ld.Ar Has Not Made Any Objection. So Accordingly, Both The Appeals Are Taken For Adjudication.

For Appellant: Shri Prateek JainFor Respondent: Shri Asif Karmali (SR DR)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J(SMC)”, MUMBAI BEFORESHRI AMARJITSINGH, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER - A.Y. 2011-12 - A.Y. 2009-10 Income-tax Officer, vs Mr. Deepak JagshibhaiVisaria Primal Chamber, 501, 5th Floor, Room No.11,2ndFloor, 61, Doctor Piramal Chambers, Lalbaug, Niwas, Banganga Road, Mumbai-400 012 Walkeshwar, Mumbai-400 006 PAN : AAAPV9782G APPELLANT RESPONDENT Assessee by : Shri Prateek Jain Respondent by : Shri Asif Karmali (SR DR) Date of hearing : 15/01/2025 Date of pronouncement : 04/02/2025 O R D E R PER ANIKESH BANERJEE: Both the appeal…

Income Tax Officer, Piramal Chamber, Mumbai vs. Deepak Jagshibhai Visaria, Mumbai

In the result, both the appeals of the revenue bearing ITA Nos

ITA 4077/MUM/2024[2011-12]Status: DisposedITAT Mumbai04 Feb 2025AY 2011-12

Bench: Itat By The Cbdt, Vide Its Circular No.5/2024 Dated 15/03/2024 As Mended By Circular No. F.No.279/Misc/142/2007-Itj(Pg) Dated 15/03/2024. But The Ld.Dr Stated That The Assessee’S Case Falls Under The Exception Provided In Paragraph 3.1(H) Of The Above Circular, Wherein It Is Stated That In Case Involving Organized Tax Evasion Including The Case Of Accommodation Entry Of Bogus Purchases, The Decision Of That Appeal Shall Be Taken On Merit Without Having Rigor To Tax Effect & The Monetary Effect. The Ld.Ar Has Not Made Any Objection. So Accordingly, Both The Appeals Are Taken For Adjudication.

For Appellant: Shri Prateek JainFor Respondent: Shri Asif Karmali (SR DR)

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J(SMC)”, MUMBAI BEFORESHRI AMARJITSINGH, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER - A.Y. 2011-12 - A.Y. 2009-10 Income-tax Officer, vs Mr. Deepak JagshibhaiVisaria Primal Chamber, 501, 5th Floor, Room No.11,2ndFloor, 61, Doctor Piramal Chambers, Lalbaug, Niwas, Banganga Road, Mumbai-400 012 Walkeshwar, Mumbai-400 006 PAN : AAAPV9782G APPELLANT RESPONDENT Assessee by : Shri Prateek Jain Respondent by : Shri Asif Karmali (SR DR) Date of hearing : 15/01/2025 Date of pronouncement : 04/02/2025 O R D E R PER ANIKESH BANERJEE: Both the appeal…

Baljeet Kaur, Delhi vs. National Faceless Assessment Team, Delhi

Appeal is partly allowed

ITA 4674/DEL/2024[2018-2019]Status: DisposedITAT Delhi06 Jan 2025AY 2018-2019

Bench: Shri Satbeer Singh Godaraassessment Year: 2018-19 Baljeet Kaur, Vs. National Faceless H. No. 79, Upper Ground Assessment Team, Floor, Gali No. 2, Gagan Vihar Delhi Extension, Krishna Nagar, New Delhi Pan: Fwdpk5322M (Appellant) (Respondent) Assessee By Sh. Nring Chamwibo Zeliangi, Adv. Department By Sh. Sanjay Kumar, Sr. Dr

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2018-19 Baljeet Kaur, Vs. National Faceless H. No. 79, Upper ground Assessment Team, Floor, Gali No. 2, Gagan Vihar Delhi Extension, Krishna Nagar, New Delhi PAN: FWDPK5322M (Appellant) (Respondent) Assessee by Sh. Nring Chamwibo Zeliangi, Adv. Department by Sh. Sanjay Kumar, Sr. DR Date of hearing 06.01.2025 Date of pronouncement 06.01.2025 ORDER This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Ce…

Patodia Filaments Private Limited, Opp Oberoi Mall, Goregaon(East) vs. DCIT-CC-7(2), Mumbai, Aayakar Bhawan

In the result, Revenue’s appeals are dismissed and assessee’s appeals are allowed

ITA 5699/MUM/2024[2016-17]Status: DisposedITAT Mumbai31 Dec 2024AY 2016-17

Section 131Section 139(1)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER & ACIT CC 7 2 Mumbai Vs. M/s Patodia Filaments Room No. 637 6th Floor Pvt Ltd, Aayakar Bhavan M K A-603/604, 6th Floor Road Express Highway Mumbai - 400020 Goregaon (East) – 400063 PAN/GIR No.AABCP8673J (Appellant) .. (Respondent) & & Patodia Filaments Pvt Vs. DCIT-CC-7(2), Ltd, Mumbai A-603/604, 6th Floor Aayakar Bhawan, Express Zone, Opp Mumbai - 400020 Oberoi Mall, Western Express Highway, Goregaon (East) – 400063 PAN/GIR No.AABCP8673J (Appellant) .. (Respondent) 2 ITA No.…

ACIT CC 7 2 Mumbai, Mumbai vs. M/S Patodia Filaments Pvt. Ltd, Mumbai

In the result, Revenue’s appeals are dismissed and assessee’s appeals are allowed

ITA 5698/MUM/2024[2018]Status: DisposedITAT Mumbai31 Dec 2024

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 131Section 139(1)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER & ACIT CC 7 2 Mumbai Vs. M/s Patodia Filaments Room No. 637 6th Floor Pvt Ltd, Aayakar Bhavan M K A-603/604, 6th Floor Road Express Highway Mumbai - 400020 Goregaon (East) – 400063 PAN/GIR No.AABCP8673J (Appellant) .. (Respondent) & & Patodia Filaments Pvt Vs. DCIT-CC-7(2), Ltd, Mumbai A-603/604, 6th Floor Aayakar Bhawan, Express Zone, Opp Mumbai - 400020 Oberoi Mall, Western Express Highway, Goregaon (East) – 400063 PAN/GIR No.AABCP8673J (Appellant) .. (Respondent) 2 ITA No.…

Patodia Filaments Private Limited, Opp Oberoi Mall, Goregaon(East) vs. DCIT-CC-7(2), Mumbai, Aayakar Bhawan

In the result, Revenue’s appeals are dismissed and assessee’s appeals are allowed

ITA 5697/MUM/2024[2018-19]Status: DisposedITAT Mumbai31 Dec 2024AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 131Section 139(1)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER & ACIT CC 7 2 Mumbai Vs. M/s Patodia Filaments Room No. 637 6th Floor Pvt Ltd, Aayakar Bhavan M K A-603/604, 6th Floor Road Express Highway Mumbai - 400020 Goregaon (East) – 400063 PAN/GIR No.AABCP8673J (Appellant) .. (Respondent) & & Patodia Filaments Pvt Vs. DCIT-CC-7(2), Ltd, Mumbai A-603/604, 6th Floor Aayakar Bhawan, Express Zone, Opp Mumbai - 400020 Oberoi Mall, Western Express Highway, Goregaon (East) – 400063 PAN/GIR No.AABCP8673J (Appellant) .. (Respondent) 2 ITA No.…

ACIT CC 7 2 Mumbai, Mumbai vs. M/S Patodia Filaments Pvt. Ltd, Mumbai

In the result, Revenue's appeals are dismissed and

ITA 5696/MUM/2024[2016]Status: DisposedITAT Mumbai31 Dec 2024

Section 131Section 139(1)Section 147

…2 ITA No. 5696-5699/MUM/2024 M/s Patodia Filaments Pvt Ltd Assessee by Mr. Mani Jain Revenue by Shri Mahesh Pamnani (Sr DR) Date of Hearing 19/12/2024 Date of Pronouncement 31/12/2024 आदेश / O R DER PER BENCH: The aforesaid cross appeals have been filed by the assessee as well as by the Revenue against separate order of even date 02/09/2024 passed by CIT(A)-49, Mumbai for the quantum of assessment passed u/s.147 for the A.Y.2016-17 & 2018-19. 2. The issues involved in both the years are common therefore, same are being disposed of by way of this consolidated order. 3. In this case the addition has been made on ac…

Jitendra Sharma, ACIT, Circle -19(1), Mumbai vs. Chhaya Gems, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 4323/MUM/2024[2008-09]Status: DisposedITAT Mumbai26 Nov 2024AY 2008-09

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2008-09

For Appellant: NoneFor Respondent: Shri Manish Ajudiya, CIT DR

Section 132(4)Section 143(3)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2008-09 Assistant Commissioner of Income Chhaya Gems Tax, Circle -19(1), 902, Prasad Chambers, Mumbai Vs. Opera House, Mumbai – 400004 (PAN : AAAFC2322D) (Appellant) (Respondent) Present for: Assessee : None Revenue : Shri Manish Ajudiya, CIT DR Date of Hearing : 19.11.2024 Date of Pronouncement : 26.11.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the Revenue is against the order of Ld. CIT(A)-49, Mumbai, vide order No. IT…

Suresh Kishinchand Changwani, Mumbai vs. DCIT-23(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 3336/MUM/2024[2012-13]Status: DisposedITAT Mumbai11 Nov 2024AY 2012-13

Bench: Ms Kavitha Rajagopal & Shri Girish Agrawalassessment Year: 2012-13

For Appellant: Shri Bhupendra Shah, CAFor Respondent: Shri Shambhu Yadav. Sr. AR

Section 133(6)Section 143(3)Section 145(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE MS KAVITHA RAJAGOPAL, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Suresh Kishinchand Changwani, Deputy Commissioner of 407, Silver Palace Pali Mala Road, Income Tax – 23(3). Bandra West, Vs. Mumbai Mumbai 400050 (PAN : AABPC0937F) (Appellant) (Respondent) Present for: Assessee : Shri Bhupendra Shah, CA Revenue : Shri Shambhu Yadav. Sr. AR Date of Hearing : 21.08.2024 Date of Pronouncement : 11.11.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of L…

Super Diamond Exports, Mumbai vs. DCIT, Circle 19(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 3217/MUM/2024[2007-08]Status: DisposedITAT Mumbai11 Nov 2024AY 2007-08

Bench: Ms Kavitha Rajagopal & Shri Girish Agrawalassessment Year: 2007-08 Super Diamond Exports, Deputy Commissioner Of Ae, 7050, 7Th Floor, Income Tax, Bharat Diamond Bourse, Circle – 19(3), Bandra Kurla Complex, Vs. Mumbai Bandra East, Mumbai – 400 051 (Pan : Aagfs8464C) (Appellant) (Respondent)

For Appellant: Shri Sunil Hirawat, CAFor Respondent: Shri Shambhu Yadav, Sr. AR

Section 143(3)Section 145(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE MS KAVITHA RAJAGOPAL, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2007-08 Super Diamond Exports, Deputy Commissioner of AE, 7050, 7th Floor, Income Tax, Bharat Diamond Bourse, Circle – 19(3), Bandra Kurla Complex, Vs. Mumbai Bandra East, Mumbai – 400 051 (PAN : AAGFS8464C) (Appellant) (Respondent) Present for: Assessee : Shri Sunil Hirawat, CA Revenue : Shri Shambhu Yadav, Sr. AR Date of Hearing : 19.08.2024 Date of Pronouncement : 11.11.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the…