How many judgments cite Pooja Paper Trading Co. v. ITO?

21 judgments on BharatTax cite Pooja Paper Trading Co. v. ITO (104 Taxmann.com 95), spanning 2019 to 2025.

Which sections of the Income Tax Act does Pooja Paper Trading Co. v. ITO come up under?

It is most often cited in judgments turning on Section 133(6), Section 143(2), Section 142(1), Section 147, Section 148, Section 148A.

Pooja Paper Trading Co. v. ITO

104 Taxmann.com 95High Court2019#5401 most cited

What is Pooja Paper Trading Co. v. ITO authority for?

Where purchases are found to be bogus, only the profit element embedded in such purchases is to be added to the assessee's income, not the entire amount. The High Court sustained an addition to the extent of 12.5% of the bogus purchases.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

Pooja Paper Trading Co · Section 69C · bogus purchases · profit element · hawala business · disallowance · genuine transaction · stock register · Bombay High Court

Sections most often in play

Section 133(6)Section 143(2)Section 142(1)Section 147 Section 148 Section 148A Section 69C Section 115JB

Issues it is cited on

section 44af section 148a(a)non-speaking order reasoned order section 151a specified authority section 133(6)section 148a(b)genuineness of the transaction section 148a(d)section 69c section 148a

Judgments citing Pooja Paper Trading Co. v. ITO

INCOME TAX OFFICER, WARD-5(1)(2), NOIDA, NOIDA vs. BHAVYA PIPE INDUSTRY, GREATER NOIDA

In the result, the appeal of the Revenue and Cross Objection of the assessee are dismissed

ITA 5107/DEL/2024[2022-23]Status: DisposedITAT Delhi14 Oct 2025AY 2022-23

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer, Bhavya Pipe Industry Ward-5(1)(2), Plot No. F-39, Site- C, Noida. Vs. Upsidc, Industrial Area, Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh. Pan-Aatfb2209D (Appellant) (Respondent)

Section 136(6)Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Income Tax Officer, Bhavya Pipe Industry Ward-5(1)(2), Plot No. F-39, Site- C, Noida. Vs. UPSIDC, Industrial Area, Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh. PAN-AATFB2209D (Appellant) (Respondent) C.O. No.28/Del/2025 (ASSESSMENT YEAR 2022-23) Bhavya Pipe Industry Income Tax Officer, Plot No. F-39, Site- C, Ward-5(1)(2), UPSIDC, Industrial Area, Vs. Noida. Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh. PAN-AATFB2209D (…

INCOME TAX OFFICER, DELHI vs. AKASH DEEP SETHI, DELHI

In the result, the appeal filed by the Revenue is dismissed and at the same time, the cross objections filed by the assessee are also dismissed

ITA 4973/DEL/2024[2021-22]Status: DisposedITAT Delhi16 Jul 2025AY 2021-22

Bench: Shri Challa Nagendra Prasad & Shri S. Rifaur Rahmanincome Tax Officer, Vs. Akash Deep Sethi, Delhi. B-236, Derawal Nagar, Model Town, Delhi – 110 009. (Pan : Abyps8933P) Co No.26/Del/2025 (In Ita No.4973/Del/2024) (Assessment Year: 2021-22) Akash Deep Sethi, Vs. Income Tax Officer, B-236, Derawal Nagar, Delhi. Model Town, Delhi – 110 009. (Pan : Abyps8933P) (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate Shri Aman Garg, Ca Ms. Kirti, Ca Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 27.05.2025 Date Of Order : 16.07.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 133(6)Section 139Section 142(1)Section 143(2)Section 143(3)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Income Tax Officer, vs. Akash Deep Sethi, Delhi. B-236, Derawal Nagar, Model Town, Delhi – 110 009. (PAN : ABYPS8933P) CO No.26/Del/2025 (in ITA No.4973/DEL/2024) (Assessment Year: 2021-22) Akash Deep Sethi, vs. Income Tax Officer, B-236, Derawal Nagar, Delhi. Model Town, Delhi – 110 009. (PAN : ABYPS8933P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ved Jain, Advocate Shri Aman Garg, CA Ms. Kirti, CA REVENUE BY : Shri Ajay Kumar Arora, Sr. DR Date of H…

ITO WARD-58(3), DELHI vs. B.C.ENTERPRISES, VIVEK VIHAR, DELHI

ITA 4975/DEL/2024[2019]Status: DisposedITAT Delhi30 May 2025

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Dr. Kapil Goel, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, SR. DR

Section 143(2)Section 145(3)Section 147Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘B’: NEW DELHI) BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No:- 4975/Del/2024 (Assessment Year- 2019) Income Tax Officer, B.C. Enterprises, c/o Dr. Kapil Goel Advocate, Ward 58(3), Vikas Bhawan Vs. F-26/24 Sector 7, I.P. Estate, New Delhi- Rohini, Delhi-110085. 110002. PAN No: AAAFB7728A APPELLANT RESPONDENT C.O. No.:- 7/Del/2024 (Arising out of ITA No.- 4975/Del/2024) (Assessment Year- 2019) B.C. Enterprises, c/o Dr. Income Tax Officer, Kapil Goel Advocate, F- Vs. Ward 58(3), Vikas 26/24 Sector 7, Rohini, Bhawan I.P.…

ASTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. WARYAM STEEL CASTING PRIVATE LIMITED, KANGANWAL ROAD

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 757/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 115JSection 148Section 250

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकरअपीलसं./ ITA No. 715 /Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 M/s Waryam Steel Castings Private बनाम The DCIT Limited, Circle-4, Ludhiana Kanganwal Road, Jugiana, Ludhiana, Punjab-141010 "ायीलेखासं./PAN NO: AAACW1494P अपीलाथ"/Appellant ""थ"/Respondent आयकरअपीलसं./ ITA No. 757/Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 The ACIT बनाम M/s Waryam S…

WARYAM STEEL CASTINGS PRIVATE LIMITED,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 715/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 115JSection 148Section 250

ITO, WARD-2(1), THANE vs. SHRI MEHUL SHANTILAL BHAVSAR , THANE

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

ITA 778/MUM/2020[2010-11]Status: DisposedITAT Mumbai05 Sept 2024AY 2010-11

Bench: Shri Br Baskaran&, Shri Pavan Kumar Gadaleito, Ward-2(1) Shri Mehul Shantilal Room No. 25, B-Wing, Bhavsar, Vs. 6Th Floor, Ashar It Park, Prop-M/S Shanti Road No. 16Z, Industries, Room No. 5, Wagle Indl. Estate, Mathura Dham Building, Thane-400604. Cabin Road,Bhayander(E), Maharashtra Thane-401105. Maharashtra. Pan/Gir No. Aibpb2782K (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant By Smt.Mahita Nair. Sr. Dr Respondent By None

Section 133(6)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “D” BENCH MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER &, SHRI PAVAN KUMAR GADALE JUDICIAL MEMBER ITO, Ward-2(1) Shri Mehul Shantilal Room No. 25, B-Wing, Bhavsar, Vs. 6th Floor, Ashar IT Park, Prop-M/s Shanti Road No. 16Z, Industries, Room No. 5, Wagle INDL. Estate, Mathura Dham Building, Thane-400604. Cabin Road,Bhayander(E), Maharashtra Thane-401105. Maharashtra. PAN/GIR No. AIBPB2782K (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant by Smt.Mahita Nair. Sr. DR Respondent by None Date of Hearing 03.09.2024 Date ofPronouncement 05.09.2024 ORDER PER PAVAN KUMAR…

INCOME TAX OFFICEER -27(1) (1) , NAVI MUMBAI vs. M/S. DURA OPTO TECHNOLOGIES , MUMBAI

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

ITA 2422/MUM/2021[2009-10]Status: DisposedITAT Mumbai14 Jun 2023AY 2009-10

Bench: Shri M Balaganesh & Shri Pavan Kumar Gadalethe Ito – 27(1)(1) Vs. M/S Dura Opto Room No. 406, 4Th Floor, Technologies Tower No. 6, Vashi Rly 203, Sai Dham Bldg, Stn Complex, Vashi, Navi 90 Feet Road, Mumbai – 400703. Ghatkopar (E), Mumbai – 400077. Pan/Gir No. : Aaefd8131B Appellant .. Respondent Appellant By : Mr.T. Shankar. Cit Dr Respondent By : Mr.Rajesh Kothari.Ar Date Of Hearing 18.05.2022 Date Of Pronouncement 19.05.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Orders Of The Commissioner Of Income Tax (Appeals)-50, Mumbai Passed U/S 143(3) & 147 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Mr.T. Shankar. CIT DRFor Respondent: Mr.Rajesh Kothari.AR

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER The ITO – 27(1)(1) Vs. M/s Dura Opto Room No. 406, 4th Floor, Technologies Tower No. 6, Vashi Rly 203, Sai Dham Bldg, Stn Complex, Vashi, Navi 90 Feet Road, Mumbai – 400703. Ghatkopar (E), Mumbai – 400077. PAN/GIR No. : AAEFD8131B Appellant .. Respondent Appellant by : Mr.T. Shankar. CIT DR Respondent by : Mr.Rajesh Kothari.AR Date of Hearing 18.05.2022 Date of Pronouncement 19.05.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appeal against…

INCOME TAX OFFICE-20(1)(1) , MUMBAI vs. M/S CRYSTAL CORPORATION, MUMBAI

In the result, the appeal filed by Revenue is dismissed

ITA 823/MUM/2023[2011-12]Status: DisposedITAT Mumbai24 May 2023AY 2011-12

Bench: Shri Pavan Kumar Gadale & Ms. Padmavathy Sito-20(1)(1), M/S. Crystal 110,1St Floor, Piramal Corporation, 4A/4B, बनाम/ Chamber, Ground Floor, Opp. Vs. Lalbaug,Parel, Annex Building, Old Mumbai-400012. Anjirwadi, Mazgaon, Mumbai-400010. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacfc7226Q (अपीलाथ" /Appellant) (""थ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri.Anil Gupta.Dr ""थ" की ओर से/Respondent By : None. सुनवाई की तारीख / Date Of Hearing 22/05/2023 घोषणा की तारीख /Date Of Pronouncement 24/05/2023 आदेश / Order Per Pavan Kumar Gadale - Jm: The Revenue Has Filed An Appeal Against The Order Of Commissioner Of Income-Tax (Appeals)-National Faceless Appeal Centre, Delhi [“Ld. Cit(A)”] Passed Under Section 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year (“Ay”) 2011-12. The Revenue Has Raised Following Grounds Of Appeal:- 1. "Whether On The Facts & In Circumstances Of The Case & In Law, The Ld. Cit(A) Was Correct In Restricting The Addition Made On Account Of Bogus Purchase To 6% Of Total Bogus Purchases Ignoring The Fact That The Sales

For Appellant: Shri.Anil Gupta.DRFor Respondent: None

Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITO-20(1)(1), M/s. Crystal 110,1st Floor, Piramal Corporation, 4A/4B, बनाम/ Chamber, Ground Floor, Opp. Vs. Lalbaug,Parel, Annex Building, Old Mumbai-400012. Anjirwadi, Mazgaon, Mumbai-400010. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACFC7226Q (अपीलाथ" /Appellant) (""थ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri.Anil Gupta.DR ""थ" की ओर से/Respondent by : None. सुनवाई की तारीख / Date of Hearing 22/05/2023 घोषणा की तारीख /Date of Pronouncement 24/05/2023 आदेश / ORDER…

ITO WARD-2(1), THANE vs. SHRI RAJESH KUMAR G. JAIN, BHAYANDER

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

ITA 1251/MUM/2021[2010-11]Status: DisposedITAT Mumbai24 May 2023AY 2010-11

Bench: Shri M Balaganesh & Shri Pavan Kumar Gadaleito, Ward – 2(1) Vs. Shri Rajesh Kumar G Room No. 25, 6Th Floor, Jain, B-Wing, Ashar It Park Flat No. 305, Janki Wagle Industrial Estate Orchid, 90 Feet Road, Thane (W) – 400604. Bhayander West, Maharashtra. Thane – 401101 Maharashtra. Pan/Gir No. : Aaepj5345H Appellant .. Respondent Appellant By : Shri T.Shankar. Dr Respondent By : None Date Of Hearing 19.05.2022 Date Of Pronouncement 20.05.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Appeal Is Filed By The Revenue Against The Order Of The Commissioner Of Income Tax (Appeals)-1 Passed U/S 143(3) & 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Shri T.Shankar. DRFor Respondent: None

Section 131Section 133(6)Section 143(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITO, Ward – 2(1) Vs. Shri Rajesh Kumar G Room No. 25, 6th Floor, Jain, B-Wing, Ashar IT Park Flat No. 305, Janki Wagle Industrial Estate Orchid, 90 feet Road, Thane (W) – 400604. Bhayander West, Maharashtra. Thane – 401101 Maharashtra. PAN/GIR No. : AAEPJ5345H Appellant .. Respondent Appellant by : Shri T.Shankar. DR Respondent by : None Date of Hearing 19.05.2022 Date of Pronouncement 20.05.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The appeal is filed by the re…

ACIT, CENTRAL CIRCLE - 2(2), KOLKATA, KOLKATA vs. M/S MAGNETIC NIRYAT PVT. LTD., KOLKATA

In the result, the appeal of the Revenue is dismissed

ITA 347/KOL/2022[2012-2013]Status: DisposedITAT Kolkata23 Dec 2022AY 2012-2013

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 347/Kol/2022 Assessment Year: 2012-2013 Assistant Commissioner Of Income Tax,......Appellant Central Circle-2(2), Kolkata, Aayakar Bhawan Poorva, 4Th Floor, 110, Shantipally, E.M. Bypass, Kolkata-700107 -Vs.- M/S. Magnetic Niryat Pvt. Limited,............Respondent 9, Vivekanand Road, Kolkata-700007 [Pan:Aagcm4047E] Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Sudipta Guha, Cit (Dr), Appeared On Behalf Of The Revenue

Section 132Section 132(1)Section 153ASection 68

…ITA No. 347/KOL/2022 Assessment Year: 2012-2013 M/s. Magnetic Niryat Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 347/KOL/2022 Assessment Year: 2012-2013 Assistant Commissioner of Income Tax,......Appellant Central Circle-2(2), Kolkata, Aayakar Bhawan Poorva, 4th Floor, 110, Shantipally, E.M. Bypass, Kolkata-700107 -Vs.- M/s. Magnetic Niryat Pvt. Limited,............Respondent 9, Vivekanand Road, Kolkata-700007 [PAN:AAGCM4047E] Appearances by: N o n e, appeared on behalf of the assessee Shr…

ACIT, CENTRAL CIRCLE1(3), MUMBAI vs. M/S. PENINSULA LAND LIMITED , MUMBAI

In the result the appeal filed by the revenue is dismissed

ITA 5632/MUM/2019[2009-10]Status: DisposedITAT Mumbai29 Jul 2022AY 2009-10

Bench: Shri Pavan Kumar Gadale & Shri S Rifaur Rahaman, Accountat Member Ita No. 5632 & 5633/Mum/2019 (A.Y: 2009-10 & 2010-11) Acit, Cc – 1(3) Vs. M/S Peninsula Land 905, 9Th Floor, Pratistha Ltd., Bhavan, Old Cgo Bldg, No. 2, Peninsula (Annexe), M.K .Road, Spenta, Mathuradas Mumbai – 400020. Mill Compound, Senapati Bapat Marg, Parel, Mumbai- 400013. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaact5173A Appellant .. Respondent Appellant By : Shri. Aditya Rai. Dr Respondent By : Shri. Vijay Mehta.Ar Date Of Hearing 24.06.2022 Date Of Pronouncement 28.07.2022 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: These Are The Two Appeals Filed The By The Revenue Against The Common Order Of The Commissioner Of Income Tax (Appeals)-47, Mumbai Passed U/S 153A R.W.S 143(3) & 250 Of The Act.

For Appellant: Shri. Aditya Rai. DRFor Respondent: Shri. Vijay Mehta.AR

Section 115JSection 132Section 143(2)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI S RIFAUR RAHAMAN, ACCOUNTAT MEMBER ITA No. 5632 & 5633/Mum/2019 (A.Y: 2009-10 & 2010-11) ACIT, CC – 1(3) Vs. M/s Peninsula Land 905, 9th Floor, Pratistha Ltd., Bhavan, Old CGO Bldg, No. 2, Peninsula (Annexe), M.K .Road, Spenta, Mathuradas Mumbai – 400020. Mill Compound, Senapati Bapat Marg, Parel, Mumbai- 400013. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACT5173A Appellant .. Respondent Appellant by : Shri. Aditya Rai. DR Respondent by : Shri. Vijay Mehta.AR Date of Hearing 24.06.2022 Date of Pronounce…

ITO WARD-3(1), MUMBAI vs. BHARAT SANITARY & HARDWARE SUPPLIER, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 117/MUM/2021[2009-10]Status: DisposedITAT Mumbai21 Jul 2022AY 2009-10

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Shri B.R. Baskaran (AM) I.T.A. No. 117/Mum/2021 (A.Y. 2009-10) Vs. Bharat Sanitary and ITO, Ward 3(1) Kalyan West Hardware Supplier Maharashtra-421 301. A-31/101, Sugra Manzil, Dr. Ambedkar Road, Shivaji Chowk Kalyan West Maharashtra-421 301. PAN : AABFB2579C (Appellant) (Respondent) Assessee by None Department by Ms. Naina Krishnakumar Date of Hearing 19.07.2022 Date of Pronouncement 21.07.2022 O R D E R The Revenue has field this appeal challenging the order dated 24.7.2020 passed by learned CIT(A)-1, Thane and it relates to A.Y. 2009-10. The Revenue…

TNCOME TAX OFFICER (3) (1), MUMBAI vs. SHRI RAM UJAGIR RAM SABDA PANDEY, MUMBAI

In the result, the appeal filed by the revenue is

ITA 2274/MUM/2021[2010-11]Status: DisposedITAT Mumbai26 May 2022AY 2010-11

Bench: Shri M. Balaganesh () & Shri Pavan Kumar Gadale () Assessment Year: 2010-11 Ito-20(3)(1), Shri Ram Ujagir Ram Sabda Room No. 622, 6Th Floor, Pandey, Vs. Piramal Chamber, 238/5, Sethia Compound Lalbaug, Kolsa Bunder, Darukhana Mumbai-400012. Reay Road, Mumbai-400010. Pan No. Agupp3934C Appellant Respondent : Ms. Samruddhi Hande, Dr Revenue By : None Assessee By Date Of Hearing : 23/05/2022 Date Of : 26/05/2022 Pronouncement

For Respondent: Ms. Samruddhi Hande, DR

Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI M. BALAGANESH (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2010-11 ITO-20(3)(1), Shri Ram Ujagir Ram Sabda Room No. 622, 6th floor, Pandey, Vs. Piramal Chamber, 238/5, Sethia Compound Lalbaug, Kolsa Bunder, Darukhana Mumbai-400012. Reay Road, Mumbai-400010. PAN No. AGUPP3934C Appellant Respondent : Ms. Samruddhi Hande, DR Revenue by : None Assessee by Date of Hearing : 23/05/2022 Date of : 26/05/2022 pronouncement ORDER PER PAVAN KUMAR GADALE, JM The Revenue has filed an appeal against the order of…

THE ITO-20(2)(1), MUMBAI vs. SHRI FAKIR MOHAMED GANI MALIM , MUMBAI

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

ITA 1361/MUM/2021[2010-11]Status: DisposedITAT Mumbai28 Apr 2022AY 2010-11

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyalthe Ito – 20(2)(1) Vs. Fakir Mohamed Gani Room No. 110, Pirmal Malim Chambers, Lalbaug, Parel Gala No. 107, Navyug Mumbai – 400012 Industrial Estate Tokershi, Jivaji Road, Sewree, Mumbai – 400012. Pan/Gir No. : Aacpm5093K Appellant .. Respondent Appellant By : Ms.Indira Adakil. Dr) Respondent By : None Date Of Hearing 12.04.2022 Date Of Pronouncement 21.04.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Orders Of The Commissioner Of Income Tax (Appeals)-55, Mumbai Passed U/S 143(3) & 147 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Ms.Indira Adakil. DR)For Respondent: None

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER The ITO – 20(2)(1) Vs. Fakir Mohamed Gani Room No. 110, Pirmal Malim Chambers, Lalbaug, Parel Gala No. 107, Navyug Mumbai – 400012 Industrial Estate Tokershi, Jivaji Road, Sewree, Mumbai – 400012. PAN/GIR No. : AACPM5093K Appellant .. Respondent Appellant by : Ms.Indira Adakil. DR) Respondent by : None Date of Hearing 12.04.2022 Date of Pronouncement 21.04.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appeal against the orders of the Commis…

ITO - 7(3)(1), MUMBAI vs. M/S. PRINT PLUS P. LTD., MUMBAI

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

ITA 1938/MUM/2020[2011-12]Status: DisposedITAT Mumbai24 Feb 2022AY 2011-12

Bench: Shri S Rifaur Rahman & Shri Pavan Kumar Gadaleito – 7(3)(1) Vs. M/S Print Plus Pvt Ltd Room No. 142E, 1St 122, Bldg No. 2, Floor, Aayakar Bhavan, Shah & Nahar M.K.Road, Industrial Estate, Mumbai – 400 020 Dhanraj Mill Compound, Lower Parel (West), Mumbai – 400 013. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaecp7030J Appellant .. Respondent Appellant By : None Respondent By : Shri R.A.Dhyani.Sr.Dr Date Of Hearing 23.02.2022 Date Of Pronouncement 24.02.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-13 Mumbai, Passed U/S 143(3) & 250 Of The Income Tax Act, 1961. The Revenue Has Raised The Following Grounds Of Appeal.

For Appellant: NoneFor Respondent: Shri R.A.Dhyani.Sr.DR

Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITO – 7(3)(1) Vs. M/s Print Plus Pvt Ltd Room No. 142E, 1st 122, Bldg No. 2, Floor, Aayakar Bhavan, Shah & Nahar M.k.Road, Industrial Estate, Mumbai – 400 020 Dhanraj Mill Compound, Lower Parel (West), Mumbai – 400 013. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECP7030J Appellant .. Respondent Appellant by : None Respondent by : Shri R.A.Dhyani.Sr.DR Date of Hearing 23.02.2022 Date of Pronouncement 24.02.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue ha…

ACIT, CIRCLE-6(2)(1),MUMBAI, MUMBAI vs. M/S. CREO LIFESTYLES P. LTD., MUMBAI

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

ITA 1163/MUM/2020[2010-11]Status: DisposedITAT Mumbai24 Feb 2022AY 2010-11

Bench: Shri S Rifaur Rahman & Shri Pavan Kumar Gadaleacit – 6(2)(1) Vs. M/S Creo Lifestyle Pvt Room No. 504, Ltd, Aayakar Bhavan, 161, 2Nd Floor, Starcity Mk Road, Manmala Tank Road, Mumbai – 4000 020 Mahim West Mumbai – 400016. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabci8961N Appellant .. Respondent Appellant By : None Respondent By : Shri R.A. Dhyani.Sr. Dr Date Of Hearing 24.02.2022 Date Of Pronouncement 25.02.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-12 Mumbai, Passed U/S 143(3) R.W.S 147 & 250 Of The Income Tax Act, 1961. The Revenue Has Raised The Following Grounds Of Appeal.

For Appellant: NoneFor Respondent: Shri R.A. Dhyani.Sr. DR

Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ACIT – 6(2)(1) Vs. M/s Creo Lifestyle Pvt Room No. 504, Ltd, Aayakar Bhavan, 161, 2nd Floor, Starcity MK Road, Manmala Tank Road, Mumbai – 4000 020 Mahim West Mumbai – 400016. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCI8961N Appellant .. Respondent Appellant by : None Respondent by : Shri R.A. Dhyani.Sr. DR Date of Hearing 24.02.2022 Date of Pronouncement 25.02.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appeal against the order of th…

ACIT_3(1)(1), MUMBAI vs. M/S BHOIR OFFSHORE P. LTD., MUMBAI

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

ITA 1927/MUM/2020[2009-10]Status: DisposedITAT Mumbai17 Nov 2021AY 2009-10

Bench: Shri M Balaganesh & Shri Pavan Kumar Gadaleacit – 3(1)(1) Vs. M/S Bhoir Offshore Co. Room No. 607, 6Th Pvt Ltd., Floor, Aayakar Bhavan, 318, Maker Chambers Mk Road, Mumbai – V, Nariman Point, 400020. Mumbai – 400021. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacb5167A Appellant .. Respondent Appellant By : Shri. Sanjiv K Jain. Dr Respondent By : Shri. Y.P.Trivedi. Ar Date Of Hearing 17.11.2021 Date Of Pronouncement 22.11.2021 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-8 Mumbai, Passed U/S 143(3) & 250 Of The Income Tax Act, 1961. The Revenue Has Raised The Following Grounds Of Appeal.

For Appellant: Shri. Sanjiv K Jain. DRFor Respondent: Shri. Y.P.Trivedi. AR

Section 10(34)Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 14ASection 36(1)(va)Section 43BSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ACIT – 3(1)(1) Vs. M/s Bhoir Offshore Co. Room No. 607, 6th Pvt Ltd., Floor, Aayakar Bhavan, 318, Maker Chambers MK Road, Mumbai – V, Nariman Point, 400020. Mumbai – 400021. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACB5167A Appellant .. Respondent Appellant by : Shri. Sanjiv K Jain. DR Respondent by : Shri. Y.P.Trivedi. AR Date of Hearing 17.11.2021 Date of Pronouncement 22.11.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appeal against th…

ACIT-3(1)(1), MUMBAI vs. M/S BHOIR DREDGING CO. PVT. LTD., MUMBAI

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

ITA 1926/MUM/2020[2008-10]Status: DisposedITAT Mumbai16 Nov 2021AY 2008-10

Bench: Shri M Balaganesh & Shri Pavan Kumar Gadaleacit – 3(1)(1) Vs. M/S Bhoir Dredging Room No. 607, 6Th Co. Pvt Ltd., Floor, Aayakar Bhavan, 318, Maker Chambers Mk Road, Mumbai – V, Nariman Point, 400020. Mumbai – 400021. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacb0473D Appellant .. Respondent Appellant By : Shri Y.P Trivedi. Adv Respondent By : Shri Sanjiv K. Jain Date Of Hearing 17.11.2021 Date Of Pronouncement 22.11.2021 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals)-8 Mumbai, Passed U/S 143(3) & 250 Of The Income Tax Act, 1961. The Revenue Has Raised The Following Grounds Of Appeal.

For Appellant: Shri Y.P Trivedi. AdvFor Respondent: Shri Sanjiv K. Jain

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ACIT – 3(1)(1) Vs. M/s Bhoir Dredging Room No. 607, 6th Co. Pvt Ltd., Floor, Aayakar Bhavan, 318, Maker Chambers MK Road, Mumbai – V, Nariman Point, 400020. Mumbai – 400021. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACB0473D Appellant .. Respondent Appellant by : Shri Y.P Trivedi. Adv Respondent by : Shri Sanjiv K. Jain Date of Hearing 17.11.2021 Date of Pronouncement 22.11.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appeal against the or…

ASST. CIT 31 (2), MUMBAI vs. M/S MANISHA CONSTRUCTION COMPNAY, MUMBAI

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

ITA 6452/MUM/2019[2009-10]Status: DisposedITAT Mumbai12 May 2021AY 2009-10

Bench: Shri S Rifaur Rahman & Shri Pavan Kumar Gadale

For Appellant: Shri Gurbindar Singh, DRFor Respondent: None

Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 6452 & 6453/Mum/2019 (A.Ys: 2009-10 & 2011-12) ACIT – 31(2) Vs. M/s. Manisha Rm No. 616, 6th Floor, Constructions Co., Kautilya Bhavan BKC, 34 Savla Chawal, SV Bandra East, Mumbai. Road, Goregaon West, Mumbai – 400010. PAN/GIR No. : AABFM4710G Appellant .. Respondent Appellant by : Shri Gurbindar Singh, DR Respondent by : None Date of Hearing 12.05.2021 Date of Pronouncement 18.05.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE, JM: These two appeals are filed b…

ABHIJEET DIES & TOOLS PVT LTD,MUMBAI vs. DCIT 12(1)(1), MUMBAI

In the result, appeal filed by the assessee for assessment year 2012-2013

ITA 1430/MUM/2019[2012-13]Status: DisposedITAT Mumbai21 Sept 2020AY 2012-13

Bench: Shri S. Rifaur Rahman (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2012-13 Abhijeet Dies & Tools Pvt. Ltd., The Dcit – 12(1)(1), 38-C, Government Industrial Room No. 223, 2Nd Floor, Estate, Charkop, Kandivali West, Maharshi Karve Road, Mumbai - 400067 Vs. Churchgate, Pan: Aaaca4238M Mumbai - 400020 (Appellant) (Respondent) Assessee By : Shri Vimal Punmiya (Ar) Revenue By : Shri Michael Jerald (Dr) Date Of Hearing: 02/09/2020 Date Of Pronouncement: 21/09/2020

For Appellant: Shri Vimal Punmiya (AR)For Respondent: Shri Michael Jerald (DR)

Section 143Section 234BSection 271Section 37(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2012-13 Abhijeet Dies & Tools Pvt. Ltd., The DCIT – 12(1)(1), 38-C, Government Industrial Room No. 223, 2nd Floor, Estate, Charkop, Kandivali West, Maharshi Karve Road, Mumbai - 400067 Vs. Churchgate, PAN: AAACA4238M Mumbai - 400020 (Appellant) (Respondent) Assessee by : Shri Vimal Punmiya (AR) Revenue by : Shri Michael Jerald (DR) Date of Hearing: 02/09/2020 Date of Pronouncement: 21/09/2020 O R D E R PER RAM LAL NEGI, JM The assessee has filed the present appeal again…

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