PCIT v. Mohommad Haji Adam & Co.

103 Taxmann.com 459High Court2019#688 most cited

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.

146

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

PCIT v. Mohommad Haji Adam & Co. · 103 Taxmann.com 459 · bogus purchases · non-genuine purchases · profit element addition · business income

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.

Pushpaben Chandulal Shah, Mumbai vs. CIT (A) NFAC, Mumbai

In the result, appeal filed by the assessee is allowed with the above directions

ITA 2096/MUM/2021[2011-12]Status: DisposedITAT Mumbai16 Sept 2022AY 2011-12

Bench: Shri Kuldip Singh & Shri Gagan Goyalpushpaben Chandulal Shah, D-3, Siddhapura Industrial Estate, L.B.S Marg, Ghatkopar (W), Mumbai-400086. Pan: Aapps2890B ...... Appellant Vs. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Mumbai. ..... Respondent Appellant By : Sh. Rajesh Shah & Sh. Nimish Shah Respondent By : Sh. Ashish Kumar, Sr. Dr Date Of Hearing : 04/07/2022 Date Of Pronouncement : 16/09/2022 Order Per Gagan Goyal, A.M:

For Appellant: Sh. Rajesh Shah & Sh. Nimish ShahFor Respondent: Sh. Ashish Kumar, Sr. DR
Section 133(6)Section 143(1)Section 148Section 250Section 33(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Pushpaben Chandulal Shah, D-3, Siddhapura Industrial Estate, L.B.S Marg, Ghatkopar (W), Mumbai-400086. PAN: AAPPS2890B ...... Appellant Vs. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Mumbai. ..... Respondent Appellant by : Sh. Rajesh Shah & Sh. Nimish Shah Respondent by : Sh. Ashish Kumar, Sr. DR Date of hearing : 04/07/2022 Date of pronouncement : 16/09/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by the assessee is directed again…

ITO WD - 25(2)(3), Mumbai vs. Denish Harilal Shah, Mumbai

In the result, appeal filed by the Revenue is dismissed with the above directions

ITA 3617/MUM/2018[2012-13]Status: DisposedITAT Mumbai16 Sept 2022AY 2012-13

Bench: Shri Aby T Varkey & Shri Gagan Goyalito, Ward-25(2)(3), C-10, R.No. 504, 5Th Floor, Pratyakshkar Bhavan, Bkc, Bandra, Mumbai-400051. ..... Appellant Vs. Mr. Denish Harilal Shah Flat No. 101, 1St Floor, Paan Villa, Sarojini Road, Vile Parle (W), Mumbai-400057 Pan: Awgps3773C ...... Respondent C.O. No. 48/Mum/2020 In Ita No. 3617/Mum/2018 (A.Y. 2012-13) Mr. Denish Harilal Shah Flat No. 101, 1St Floor, Paan Villa, Sarojini Road, Vile Parle (W), Mumbai-400057 Pan: Awgps3773C ...... Appellant Vs. Ito, Ward-25(2)(3), C-10, R.No. 504, 5Th Floor, Pratyakshkar Bhavan, Bkc, Bandra, Mumbai-400051. ..... Respondent Appellant/Assessee By : Sh. Bharat Kumar Respondent/Respondent By : Sh. Mahita Nair

For Appellant: Sh. Bharat KumarFor Respondent: Sh. Mahita Nair
Section 143(1)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITO, Ward-25(2)(3), C-10, R.No. 504, 5th Floor, Pratyakshkar Bhavan, BKC, Bandra, Mumbai-400051. ..... Appellant Vs. Mr. Denish Harilal Shah Flat No. 101, 1st Floor, Paan Villa, Sarojini Road, Vile Parle (W), Mumbai-400057 PAN: AWGPS3773C ...... Respondent C.O. No. 48/Mum/2020 in ITA No. 3617/Mum/2018 (A.Y. 2012-13) Mr. Denish Harilal Shah Flat No. 101, 1st Floor, Paan Villa, Sarojini Road, Vile Parle (W), Mumbai-400057 PAN: AWGPS3773C ...... Appellant Vs. ITO, Ward-25(2…

Wintek Infotech Private Limited, Pune vs. Deputy Commissioner of Income-Tax, Circle - 1 (2), Pune

Appeal is partly allowed in above terms

ITA 1590/PUN/2019[2010-11]Status: DisposedITAT Pune30 Aug 2022AY 2010-11

Bench: Shri S.S.Godara & Shri G.D.Padmashaliआयकर अपीलसं. / Ita No.1590/Pun/2019 िनधा"रणवष" / Assessment Year : 2010-11 Wintek Infotech Pvt. Ltd., The Dcit, Circle-1(2), Pune. S.No. G 4/5, Asha Co-Op Vs Societyk, Shukrawar Peth, . Pune – 411002. Pan: Aaacw 8120 C Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor Phadke – Ar Revenue By Shri Arvind Desai – Dr Date Of Hearing 18/08/2022 Date Of Pronouncement 30/08/2022

Section 143(3)

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI G.D.PADMASHALI, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No.1590/PUN/2019 िनधा"रणवष" / Assessment Year : 2010-11 Wintek Infotech Pvt. Ltd., The DCIT, Circle-1(2), Pune. S.No. G 4/5, Asha Co-op Vs Societyk, Shukrawar Peth, . Pune – 411002. PAN: AAACW 8120 C Appellant/ Assessee Respondent /Revenue Assessee by Shri Kishor Phadke – AR Revenue by Shri Arvind Desai – DR Date of hearing 18/08/2022 Date of pronouncement 30/08/2022 आदेश/ ORDER Per S.S.Godara, JM: This assessee’s appeal…

M/S. Sarswati Extrusion Pvt.Ltd, Aurangabad vs. Income-Tax Officer, Ward - 2(4), Aurangabad

ITA 1716/PUN/2017[2011-12]Status: DisposedITAT Pune29 Aug 2022AY 2011-12

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.1546/Pun/2017 िनधा"रणवष" / Assessment Year : 2011-12 The Income Tax Officer, M/S.Saraswati Extrusions Ward-2(4), Aurangabad. Vs Pvt. Ltd., . H-20, Midc, Waluj, Aurangabad – 431136. Pan: Aajcs 6024 J Appellant/ Assessee Respondent /Revenue आयकर अपीलसं. / Ita No.1716/Pun/2017 िनधा"रणवष" / Assessment Year : 2011-12 M/S.Saraswati Extrusions Pvt. The Income Tax Officer, Ltd., Vs Ward-2(4), Aurangabad. H-20, Midc, Waluj, . Aurangabad – 431136. Pan: Aajcs 6024 J Appellant/ Assessee Respondent /Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 11/07/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S & Assessee’S Cross Appeals Ita No.1546 & 1716/Pun/2017 For A.Y. 2011-12 Arising Against The Ld.Cit(A)- 2, Aurangabad’S Order Dated 12.04.2017 Passed In Appeal No.Abd/Cit(A)-2/E-File/57/2016-17, In Proceedings Under Section 143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No.1546/PUN/2017 िनधा"रणवष" / Assessment Year : 2011-12 The Income Tax Officer, M/s.Saraswati Extrusions Ward-2(4), Aurangabad. Vs Pvt. Ltd., . H-20, MIDC, Waluj, Aurangabad – 431136. PAN: AAJCS 6024 J Appellant/ Assessee Respondent /Revenue आयकर अपीलसं. / ITA No.1716/PUN/2017 िनधा"रणवष" / Assessment Year : 2011-12 M/s.Saraswati Extrusions Pvt. The Income Tax Officer, Ltd., Vs Ward-2(4), Aurangabad. H-20, MIDC, Waluj, . A…

Income-Tax Officer, Ward - 2(4), Aurangabad vs. M/S. Saraswati Extrusions Pvt.Ltd, Aurangabad

ITA 1546/PUN/2017[2011-12]Status: DisposedITAT Pune29 Aug 2022AY 2011-12

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.1546/Pun/2017 िनधा"रणवष" / Assessment Year : 2011-12 The Income Tax Officer, M/S.Saraswati Extrusions Ward-2(4), Aurangabad. Vs Pvt. Ltd., . H-20, Midc, Waluj, Aurangabad – 431136. Pan: Aajcs 6024 J Appellant/ Assessee Respondent /Revenue आयकर अपीलसं. / Ita No.1716/Pun/2017 िनधा"रणवष" / Assessment Year : 2011-12 M/S.Saraswati Extrusions Pvt. The Income Tax Officer, Ltd., Vs Ward-2(4), Aurangabad. H-20, Midc, Waluj, . Aurangabad – 431136. Pan: Aajcs 6024 J Appellant/ Assessee Respondent /Revenue Assessee By Shri Pramod Shingte – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 11/07/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: These Revenue’S & Assessee’S Cross Appeals Ita No.1546 & 1716/Pun/2017 For A.Y. 2011-12 Arising Against The Ld.Cit(A)- 2, Aurangabad’S Order Dated 12.04.2017 Passed In Appeal No.Abd/Cit(A)-2/E-File/57/2016-17, In Proceedings Under Section 143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)

…आयकर अपीलीय अिधकरण “बी” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपीलसं. / ITA No.1546/PUN/2017 िनधा"रणवष" / Assessment Year : 2011-12 The Income Tax Officer, M/s.Saraswati Extrusions Ward-2(4), Aurangabad. Vs Pvt. Ltd., . H-20, MIDC, Waluj, Aurangabad – 431136. PAN: AAJCS 6024 J Appellant/ Assessee Respondent /Revenue आयकर अपीलसं. / ITA No.1716/PUN/2017 िनधा"रणवष" / Assessment Year : 2011-12 M/s.Saraswati Extrusions Pvt. The Income Tax Officer, Ltd., Vs Ward-2(4), Aurangabad. H-20, MIDC, Waluj, . A…

Assistant Commissioner of Income-Tax, Central Circle -2, Nashik vs. M/S. Kirti Foods Ltd, Latur

In the result, appeal of the Revenue is dismissed

ITA 1684/PUN/2019[2009-10]Status: DisposedITAT Pune28 Jun 2022AY 2009-10

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1684/Pun/2019 िनधा"रणवष" / Assessment Year : 2009-10 The Assistant M/S.Kirti Foods Ltd, Commissioner Of Income Vs 79-C, Market Yard, Tax, Circle-2, Nahik. Latur – 413512. Pan: Aabck 5376 K Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri S P Walimbe – Dr Date Of Hearing 07/06/2022 Date Of Pronouncement 28/06/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-12, Pune For The A.Y.2009-10 Dated 30.08.2019. 2. Brief Facts Of The Case Are That The Regular Assessment Under Section 143(3) Was Finalized Declaring Total Income At Rs.2,90,85,170/-. The Appellant Filed Appeal Before The Ld.Cit(A) & Further Itat Where It Got Partial Relief. The Assessing Officer Received Information From The Sales Tax Department Regarding Parties Who Provided Only Bills Without Actual Delivery Of Goods, There Were Certain Parties Who Provided Such Bills To The Assessee

Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण “ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1684/PUN/2019 िनधा"रणवष" / Assessment Year : 2009-10 The Assistant M/s.Kirti Foods Ltd, Commissioner of Income Vs 79-C, Market Yard, Tax, Circle-2, Nahik. Latur – 413512. PAN: AABCK 5376 K Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri S P Walimbe – DR Date of hearing 07/06/2022 Date of pronouncement 28/06/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the Revenue dire…