Shwetambar Steels v. ITO Ahmedabad and Ganesh Rice Mills vs. CIT

Niko Associates, Thane vs. ITO 3(1), Thane

In the result, appeal of the assessee is partly allowed

Bench: Shri P.K. Bansal & Shri D.T. Garasiaassessment Year: 2011-12 M/S. Niko Associates, Ito-3(1), 6, Mohan Building, It Park, Wagle Estate, Vs. Pipe Line Road, Thane Thane (W)-400 604 Pan: Aaffn7758K (Appellant) (Respondent) Present For: Assessee By : Shri Momder Vaidya, A.R. Revenue By : Shri Purushottam Kumar, D.R. Date Of Hearing : 06.07.2017 Date Of Pronouncement : 05.10.2017 O R D E R

…he appeal is dismissed.” 5. We have heard the rival contentions of both the parties. Ld. D.R. relied upon the decision of the Tribunal, Ahmedabad Bench in the cases of Shwetambar Steels vs. ITO Ahmedabad and Ganesh 3 M/s. Niko Associates Rice Mills vs. CIT (294 ITR 316). The facts in the present case show that assessee could not produce the parties from whom goods are stated to have been purchased. The suppliers were found to be engaged in providing bogus bill without actual dealing of goods. In this regard, the assessee has stated that they had submitted quantitative details of stock with respect of the sales…

Shree Bhomiya Gems, Mumbai vs. ITO 33(3)(4), Mumbai

In the result, appeal of the assessee is partly allowed

Bench: Shri D.T. Garasiaassessment Year: 2007-08 M/S. Shree Bhomiya Gems, Income Tax Officer-33(3)(4), C-11, 3Rd Floor, C-1102, Panchsheel Heights, Mahavir Nagar, Vs. Pratyakshakar Bhawan, Bkc, Kandivali (West), Bandra (E), Mumbai-400 067 Mumbai – 400 051 Pan: Aanfs0230M (Appellant) (Respondent) Present For: Assessee By : Shri V.G. Ginde, A.R. Revenue By : Miss N. Hemalatha, D.R. Date Of Hearing : 01.08.2017 Date Of Pronouncement : 03.10.2017 O R D E R

…dingly, this ground of appeal is partly allowed.” 5. I have heard the rival contentions of both the parties. Ld. D.R. relied upon the decision of the Tribunal, Ahmedabad Bench in the cases of Shwetambar Steels vs. ITO Ahmedabad and Ganesh Rice Mills vs. CIT (294 ITR 316). The facts in the present case show that assessee could not produce the parties from whom goods are stated to have been purchased. The suppliers were found to be engaged in providing bogus bill without actual dealing of goods. In this regard, the assessee has stated that they had submitted quantitative details of stock with respect of the sales…

Triveni Spaces, Mumbai vs. ITO WD 2 Panvel, Mumbai

In the result, appeal filed by the assessee is partly allowed

Bench: Shri Shamim Yahya, Accountnat Member & Shri Pawan Singhm/S Triveni Spaces Ito, Ward-2, Trifed Tower, 2Nd Floor, 001, Ground Floor, Balaji Business Park, Flat No.3&5, Sector-17, Khanda Colony, Vs. Survey No. 785, Marol, New Panvel, District-Raigad. Andheri(E), Mumbai. Pan: Aafft2023D (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “H”, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTNAT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s Triveni Spaces ITO, Ward-2, Trifed Tower, 2nd Floor, 001, Ground Floor, Balaji Business Park, Flat No.3&5, Sector-17, Khanda Colony, Vs. Survey No. 785, Marol, New Panvel, District-Raigad. Andheri(E), Mumbai. PAN: AAFFT2023D (Appellant) (Respondent) Assessee by : Shri Rushabh Mehta (AR) Revenue by : Shri T. A. Khan (DR) Date of hearing : 21.09.2017 Date of Pronouncement : 21.09.2017 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. Th…

DCIT Cir 3, Thane vs. Neogen Chemicals Ltd, Thane

In the result, departmental appeal is dismissed

Bench: D.T. Garasia & Shri Manoj Kumar Aggarwalassessment Year: 2010-11 Dy. Commissioner Of M/S. Neogen Chemicals Income Tax, Circle-3, Limited, Room No.02, 6Th Floor, 115, Vardhaman Industrial Ashar It Park, Vs. Complex, B-Wing, Wagle Indl. Old Agra Road, Estate, Gokul Road, Thane (W)-400 604 Thane (W) – 400 601 Pan: Aaacn5836E (Appellant) (Respondent)

…partly allowed.” 3 M/s. Neogen Chemicals Limited 5. We have heard the rival contentions of both the parties. Ld. D.R. relied upon the decision of the Tribunal, Ahmedabad Bench in the cases of Shwetambar Steels vs. ITO Ahmedabad and Ganesh Rice Mills vs. CIT (294 ITR 316). The facts in the present case show that assessee could not produce the parties from whom goods are stated to have been purchased. The suppliers were found to be engaged in providing bogus bill without actual dealing of goods. In this regard, the assessee has stated that they had submitted quantitative details of stock with respect of the sales…

Fancy Wear, Kharghar vs. ITO 24(3)(1), Mumbai

Bench: S/Shri Rajendra, A.M. & Sandeep Gosain,J.M. आयकर अपील सं आयकर अपील सं././././Ita No.1596/Mum/2016,िन आयकर अपील सं आयकर अपील सं िन िनधा"रण वष" िन धा"रण वष" धा"रण वष" /Assessment Year: 2010-11 धा"रण वष" आयकर अपील सं आयकर अपील सं././././Ita No.1597/Mum/2016,िनधा"रण वष" आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" /Assessment Year: 2011-12 िनधा"रण वष" M/S. Fancy Wear Income Tax Officer 122, Megh Tower, 12Th Floor, Ward-24(3)(1), Now-31(1)(4) Gen. A.K. Vaidya Marg, Film City Road Vs. Mumbai. Goregaon-E,Mumbai-400 063. Pan: Aacff 0727 F (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri M.C. Omi Ningshen-Cit-Dr Assessee By: Shri Sanjay R. Parikh सुनवाई क" तारीख / Date Of Hearing: 04/08/2017 घोषणा क" तारीख / Date Of Pronouncement: 20.09.2017 आयकर आयकर अिधिनयम आयकर आयकर अिधिनयम अिधिनयम,1961 क" अिधिनयम क" क" धारा क" धारा धारा 254(1)के अ"तग"त आदेश धारा के अ"तग"त आदेश के अ"तग"त आदेश के अ"तग"त आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य,राजे"" के अनुसार लेखा सद"य राजे"" के अनुसार / Per Rajendra,Am: लेखा सद"य लेखा सद"य राजे"" के अनुसार राजे"" के अनुसार Challenging The Order Dated 21/01/2016 Of Cit(A)-42, Mumbai The Assessee Is In Appeal For The Above Mentioned Two Assessment Years (Ay.S). The Assessee Is Engaged In The Business Of Trading Of Readymade-Garments.As The Issues Involved In Both The Years Are,So,We Are Adjudicating Both The Appeals Together.The Details Of Date Of Filing Of Return, Income Declared, Assessed Income, Dates Of Assessment Orders Etc. Can Tabulated As Under :- A.Y. Roi Filed On Income Declared Assessment Dt. Assessed Income 2010-11 14.10.2011 Rs.2,15,171/- 26/03/2014 Rs.5.51Croress 2011-12 29.09.2011 Rs.1,05,187/- 26/03/2014 Rs.4.81 Croress

…different as far as facts are concerned. He made a reference to cases of Nikunj Eximp Enterprises Private Limited (372 ITR 619),Simit P Seth(356ITR 451), Bholanath Poly Fab (P.) Ltd.(355 ITR 290),Vijay Proteins Ltd.(58 taxmann.com.44), Sri Ganesh Rice Mills (294 ITR 316), TriStar Jewellery Exports Private Ltd (ITA/8292/Mum/ 2011,dated 31/7/2015). He further analysed the cases decided by the tribunal. With regard to the claim of the assessee regarding the right to cross-examine the hawala dealers, he held that request was not reasonable,that the assessee had filed its return and claimed the impugned dealers as it…

ITO WD 1(5), Kalyan vs. Vishal Kantilal Kanunga, Bhiwandi

In the result, all the appeals of Revenue as well as of assessee are dismissed

Bench: D.T. Garasia & Shri Rajesh Kumar

…A) has partly allowed the claim of the assessee. 5. We have heard the rival contentions of both the parties. Ld. D.R. relied upon the decision of the Tribunal, Ahmedabad Bench in the cases of Shwetambar Steels vs. ITO Ahmedabad and Ganesh Rice Mills vs. CIT (294 ITR 316). The facts in the present case show that assessee could not produce the parties from whom goods ITA Nos.2794 & 2795/M/2017 Shri Vishal Kantilal Kanunga are stated to have been purchased. The suppliers were found to be engaged in providing bogus bill without actual dealing of goods. In this regard, the assessee has stated that they had submitted…

ITO 15(3)(2), Mumbai vs. Vitech Equipment P.Ltd, Navi Mumbai

In the result, departmental appeal is dismissed

Bench: D.T. Garasia & Shri Manoj Kumar Aggarwalassessment Year: 2009-10 Income Tax Officer – 15(3)2, M/S. Vitech Equipment Pvt. Room No.15B, Ground Floor, Ltd., Aayakar Bhavan, Plot No.R-495/2, Vs. Maharshi Karve Road, Ttc Industrial Area, Midc Mumbai – 400 020 Rabale, Navi Mumbai – 400 701 Pan: Aabcv 7339R (Appellant) (Respondent) Present For: Assessee By : Shri Vijay Mehta, A.R. Revenue By : Shri Saurabh Deshpande, D.R. Date Of Hearing : 23.08.2017 Date Of Pronouncement : 15.09.2017 O R D E R

…nt. Accordingly, Ground No. 3 is partly allowed.” 5. We have heard the rival contentions of both the parties. Ld. D.R. relied upon the decision of the Tribunal, Ahmedabad Bench in the cases of Shwetambar Steels vs. ITO Ahmedabad and Ganesh Rice Mills vs. CIT (294 ITR 316). The facts in the present case show that assessee could not produce the parties from whom goods are stated to have been purchased. The suppliers were found to be engaged in providing bogus bill without actual dealing of goods. In this regard, the assessee has stated that they had submitted quantitative details of stock with respect of the sales…

DCIT 15(1)(1), Mumbai vs. Alaln Electronics Systems P.Ltd, Mumbai

In the result, both the appeals of the Revenue are dismissed

Bench: D.T. Garasia & Shri G. Manjunathaassessment Year: 2011-12 Assessment Year: 2009-10 Dy. Commissioner Of Income M/S. Alan Electronic Systems Tax-15(1)(1), Pvt. Ltd., Room No.517, 5Th Floor, 2Nd A-34, Floor, Crescent Vs. Aayakar Bhavan, Industrial Estate, Maharshi Karve Road, Kanjurmarg (East), Mumbai - 400020 Mumbai – 400 042 Pan: Aabca 9296N (Appellant) (Respondent) Present For: Assessee By : Shri Rahul Hakani, A.R. Revenue By : Shri Rajesh Kumar Yadav, D.R. Date Of Hearing : 02.08.2017 Date Of Pronouncement : 15.09.2017 O R D E R

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE D.T. GARASIA, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Assessment Year: 2011-12 Assessment Year: 2009-10 Dy. Commissioner of Income M/s. Alan Electronic Systems Tax-15(1)(1), Pvt. Ltd., Room No.517, 5th Floor, 2nd A-34, Floor, Crescent Vs. Aayakar Bhavan, Industrial Estate, Maharshi Karve Road, Kanjurmarg (East), Mumbai - 400020 Mumbai – 400 042 PAN: AABCA 9296N (Appellant) (Respondent) Present for: Assessee by : Shri Rahul Hakani, A.R. Revenue by : Shri Rajesh Kumar Yadav, D.R. Date of Hearing : 02.08.2017 Date of Pronounceme…

DCIT 15(1)(1), Mumbai vs. Alaln Electronics Systems P.Ltd, Mumbai

In the result, both the appeals of the Revenue are dismissed

Bench: D.T. Garasia & Shri G. Manjunathaassessment Year: 2011-12 Assessment Year: 2009-10 Dy. Commissioner Of Income M/S. Alan Electronic Systems Tax-15(1)(1), Pvt. Ltd., Room No.517, 5Th Floor, 2Nd A-34, Floor, Crescent Vs. Aayakar Bhavan, Industrial Estate, Maharshi Karve Road, Kanjurmarg (East), Mumbai - 400020 Mumbai – 400 042 Pan: Aabca 9296N (Appellant) (Respondent) Present For: Assessee By : Shri Rahul Hakani, A.R. Revenue By : Shri Rajesh Kumar Yadav, D.R. Date Of Hearing : 02.08.2017 Date Of Pronouncement : 15.09.2017 O R D E R

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE D.T. GARASIA, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Assessment Year: 2011-12 Assessment Year: 2009-10 Dy. Commissioner of Income M/s. Alan Electronic Systems Tax-15(1)(1), Pvt. Ltd., Room No.517, 5th Floor, 2nd A-34, Floor, Crescent Vs. Aayakar Bhavan, Industrial Estate, Maharshi Karve Road, Kanjurmarg (East), Mumbai - 400020 Mumbai – 400 042 PAN: AABCA 9296N (Appellant) (Respondent) Present for: Assessee by : Shri Rahul Hakani, A.R. Revenue by : Shri Rajesh Kumar Yadav, D.R. Date of Hearing : 02.08.2017 Date of Pronounceme…

ITO 15(3)(1), Mumbai vs. Rossari Biotech .Ltd, Mumbai

In the result, departmental appeal is dismissed

Bench: D.T. Garasia & Shri G. Manjunathaassessment Year: 2010-11 Ito – 15(3)-1, M/S. Rossari Biotech Pvt. Ltd., Room No.456, 4Th Floor, 201-A & B, Ackruti Corporate Aayakar Bhavan, Park, M.K. Road, Vs. Lbs Marg, Mumbai – 400 020 Next To Ge Gardens, Kanjurmarg (West), Mumbai – 400 078 Pan: Aaecr 4325G (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE D.T. GARASIA, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Assessment Year: 2010-11 ITO – 15(3)-1, M/s. Rossari Biotech Pvt. Ltd., Room No.456, 4th Floor, 201-A & B, Ackruti Corporate Aayakar Bhavan, Park, M.K. Road, Vs. LBS Marg, Mumbai – 400 020 Next to GE Gardens, Kanjurmarg (West), Mumbai – 400 078 PAN: AAECR 4325G (Appellant) (Respondent) CO No.181/M/2017 (Arising out of ITA No.3211/M/2016) Assessment Year: 2010-11 M/s. Rossari Biotech Ltd., ITO – 15(3)-1, Room No.456, 4th Floor, 201-A & B, Ackruti Corporate Park, LBS Marg,…

ITO WD 1(5), Kalyan vs. Vishal Kantilal Kanunga, Bhiwandi

In the result, all the appeals of Revenue as well as of assessee are dismissed

Bench: D.T. Garasia & Shri Rajesh Kumar

…A) has partly allowed the claim of the assessee. 5. We have heard the rival contentions of both the parties. Ld. D.R. relied upon the decision of the Tribunal, Ahmedabad Bench in the cases of Shwetambar Steels vs. ITO Ahmedabad and Ganesh Rice Mills vs. CIT (294 ITR 316). The facts in the present case show that assessee could not produce the parties from whom goods ITA Nos.2794 & 2795/M/2017 Shri Vishal Kantilal Kanunga are stated to have been purchased. The suppliers were found to be engaged in providing bogus bill without actual dealing of goods. In this regard, the assessee has stated that they had submitted…

Vishal Kantilal Kanunga, Kalyan vs. ITO WD 1(5), Kalyan

In the result, all the appeals of Revenue as well as of assessee are dismissed

Bench: D.T. Garasia & Shri Rajesh Kumar

…A) has partly allowed the claim of the assessee. 5. We have heard the rival contentions of both the parties. Ld. D.R. relied upon the decision of the Tribunal, Ahmedabad Bench in the cases of Shwetambar Steels vs. ITO Ahmedabad and Ganesh Rice Mills vs. CIT (294 ITR 316). The facts in the present case show that assessee could not produce the parties from whom goods ITA Nos.2794 & 2795/M/2017 Shri Vishal Kantilal Kanunga are stated to have been purchased. The suppliers were found to be engaged in providing bogus bill without actual dealing of goods. In this regard, the assessee has stated that they had submitted…

Vishal Kanitlal Kanunga, Kalyan vs. ITO WD 1(5), Kalyan

In the result, all the appeals of Revenue as well as of assessee are dismissed

Bench: D.T. Garasia & Shri Rajesh Kumar

…A) has partly allowed the claim of the assessee. 5. We have heard the rival contentions of both the parties. Ld. D.R. relied upon the decision of the Tribunal, Ahmedabad Bench in the cases of Shwetambar Steels vs. ITO Ahmedabad and Ganesh Rice Mills vs. CIT (294 ITR 316). The facts in the present case show that assessee could not produce the parties from whom goods ITA Nos.2794 & 2795/M/2017 Shri Vishal Kantilal Kanunga are stated to have been purchased. The suppliers were found to be engaged in providing bogus bill without actual dealing of goods. In this regard, the assessee has stated that they had submitted…

Hindustan Mortar Lining LLP, Mumbai vs. JCIT RG 24(1), Mumbai

In the result, appeal of the assessee is partly allowed

Bench: D.T. Garasia & Shri Manoj Kumar Aggarwalassessment Year: 2011-12 M/S. Hindustan Mortar Lining Jt. Commissioner Of Income Llp, Tax, Gala No.35, Ground Floor, Range-24(1), Room No.506, 5Th Floor, Shreejee Industrial Estate, Vs. Subhash Road, C-13, Pratyakshakar Bhavan, Jogeshwari (E), Bandra-Kurla Complex, Mumbai – 400 060 Mumbai – 400 051 Pan: Aaffh4358D (Appellant) (Respondent) Present For: Assessee By : Ms. Neha Pranjpe, A.R. Revenue By : Shri Saurabh Deshpande, D.R. Date Of Hearing : 23.08.2017 Date Of Pronouncement : 08.09.2017 O R D E R

…) has partly allowed the appeal of the assessee. 4. We have heard the rival contentions of both the parties. Ld. D.R. relied upon the decision of the Tribunal, Ahmedabad Bench in the cases of Shwetambar Steels vs. ITO Ahmedabad and Ganesh Rice Mills vs. CIT (294 ITR 316). The facts in the present case show that assessee could not produce the parties from whom goods are stated to have been purchased. The suppliers were found to be engaged in providing bogus bill without actual dealing of goods. In this regard, the assessee has stated that they had submitted quantitative details of stock with respect of the sales…

Niwas Iron & Steel Co. Pltd, Thane vs. ITO 3(2), Thane

In the result, assessee’s appeal is partly allowed

Bench: Shri D.T. Garasiaassessment Year: 2009-10 M/S. Niwas Iron & Steel Co. Ito 3(2), Pvt. Ltd., Thane Near Makhmali Talao, Vs. Agra Road, Thane Pan: Aaccn0810A (Appellant) (Respondent) Present For: Assessee By : Shri Rahul R. Sarda, A.R. Revenue By : Smt. N. Hemalatha, D.R. Date Of Hearing : 07.08.2017 Date Of Pronouncement : 01.09.2017 O R D E R

…of the bogus purchases. 4. Before us, none appeared on behalf of the assessee. I have heard the Ld. D.R. The Ld. D.R. relied upon the decision of the Tribunal, Ahmedabad Bench in the cases of Shwetambar Steels vs. ITO Ahmedabad and Ganesh Rice Mills vs. CIT (294 ITR 316). The facts in the present case show that assessee could not produce the parties from whom goods are stated to have been purchased. The suppliers were found to be engaged in providing bogus bill without actual dealing of goods. In this regard, the assessee has stated that they had submitted quantitative details of stock with respect of the sales…

ITO 18(2)(5), Mumbai vs. Prvain D. Jain, Mumbai

In the result, both the appeals of Revenue are dismissed

Bench: D.T. Garasia & Shri Manoj Kumar Aggarwalassessment Year: 2008-09 Assessment Year: 2009-10 Income Tax Officer-18(2)(5), Shri Pravin D. Jain, R. No.608, 6Th Floor, Prop. M/S. Rajendra Metal Earnest House, Nariman Point, Inds., Mumbai – 400 021 Vs. 225, Petit House, Shop No.4, Thakurdwar Road, Mumbai – 400 002 Pan: Aabpj6897R (Appellant) (Respondent)

…ppeal of the assessee. 4. Before us, none appeared on behalf of the assessee. We have heard the Ld. D.R. The Ld. D.R. relied upon the decision of the Tribunal, Ahmedabad Bench in the cases of Shwetambar Steels vs. ITO Ahmedabad and Ganesh Rice Mills vs. CIT (294 ITR 316). The facts in the present case show that assessee could not produce the parties from whom goods are stated to have been purchased. The suppliers were found to be engaged in providing bogus bill without actual dealing of goods. In this regard, the assessee has stated that they had submitted quantitative details of stock with respect of the sales…

Secure Industries P.Ltd, Navi Mumbai vs. ITO WD 15(3)(3), Mumbai

In the result, assessee’s appeal is partly allowed

Bench: Shri D.T. Garasiaassessment Year: 2009-10 M/S. Secure Industries Pvt. Ltd., Income Tax Officer, C-33/34, Purvanchal Chsl, Ward 15(3)(3), Plot No.1E, Sector 1, Vs. R.No.452, Aayakar Bhawan, Airoli, Marine Lines, Navi Mumbai – 400 706 Mumbai –20 Pan: Aabcp7593D (Appellant) (Respondent) Assessment Year: 2009-10 Income Tax Officer, M/S. Secure Industries Pvt. Ward 15(3)(3), Ltd., Room No.452, 4Th Floor, C-33/34, Purvanchal Co. Op. Aayakar Bhavan, Vs. Housing Society Ltd., Maharshi Karve Road, Plot No.1E, Sector 1, Mumbai –400 020 Airoli, Navi Mumbai – 400 706 Pan: Aabcp7593D (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER Assessment Year: 2009-10 M/s. Secure Industries Pvt. Ltd., Income Tax Officer, C-33/34, Purvanchal CHSL, Ward 15(3)(3), Plot No.1E, Sector 1, Vs. R.No.452, Aayakar Bhawan, Airoli, Marine Lines, Navi Mumbai – 400 706 Mumbai –20 PAN: AABCP7593D (Appellant) (Respondent) Assessment Year: 2009-10 Income Tax Officer, M/s. Secure Industries Pvt. Ward 15(3)(3), Ltd., Room No.452, 4th Floor, C-33/34, Purvanchal Co. Op. Aayakar Bhavan, Vs. Housing Society Ltd., Maharshi Karve Road, Plot No.1E, Sector 1, Mumbai –400 0…

D & D Metalloys Corporation, Thane vs. ITO 24(1)(5), Mumbai

In the result, assessee’s appeal is dismissed

Bench: Shri D.T. Garasiaassessment Year: 2009-10 M/S. D & D Metalloys Ito Ward 24(1)(5), Corporation, Income Tax Office, Room No.523, 5Th Floor, C/O Shri Deepak Madhav Gavade, Piramal Chamber, 01, Ganesh Prasad, Vs. Lalbaug, Vasai Road, Mumbai – 400 012 Sambhaji Nagar, Vasai, Thane-401 202 Pan: Aaafd0959P (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Miss. N. Hemalatha, D.R. Date Of Hearing : 31.07.2017 Date Of Pronouncement : 29.08.2017 O R D E R

…appeal raised are dismissed.” 4. None appeared on behalf of the assessee. I have heard the Ld. D.R. and the Ld. D.R. relied upon the decision of the Tribunal, Ahmedabad Bench in the cases of Shwetambar Steels vs. ITO Ahmedabad and Ganesh Rice Mills vs. CIT (294 ITR 316). The facts in the present case show that assessee could not 3 M/s. D & D Metalloys Corporation produce the parties from whom goods are stated to have been purchased. The suppliers were found to be engaged in providing bogus bill without actual dealing of goods. In this regard, the assessee has stated that they had submitted quantitative details…

ITO 15(3)(3), Mumbai vs. Secure Industries P.Ltd, Navi Mumbai

In the result, assessee’s appeal is partly allowed

Bench: Shri D.T. Garasiaassessment Year: 2009-10 M/S. Secure Industries Pvt. Ltd., Income Tax Officer, C-33/34, Purvanchal Chsl, Ward 15(3)(3), Plot No.1E, Sector 1, Vs. R.No.452, Aayakar Bhawan, Airoli, Marine Lines, Navi Mumbai – 400 706 Mumbai –20 Pan: Aabcp7593D (Appellant) (Respondent) Assessment Year: 2009-10 Income Tax Officer, M/S. Secure Industries Pvt. Ward 15(3)(3), Ltd., Room No.452, 4Th Floor, C-33/34, Purvanchal Co. Op. Aayakar Bhavan, Vs. Housing Society Ltd., Maharshi Karve Road, Plot No.1E, Sector 1, Mumbai –400 020 Airoli, Navi Mumbai – 400 706 Pan: Aabcp7593D (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER Assessment Year: 2009-10 M/s. Secure Industries Pvt. Ltd., Income Tax Officer, C-33/34, Purvanchal CHSL, Ward 15(3)(3), Plot No.1E, Sector 1, Vs. R.No.452, Aayakar Bhawan, Airoli, Marine Lines, Navi Mumbai – 400 706 Mumbai –20 PAN: AABCP7593D (Appellant) (Respondent) Assessment Year: 2009-10 Income Tax Officer, M/s. Secure Industries Pvt. Ward 15(3)(3), Ltd., Room No.452, 4th Floor, C-33/34, Purvanchal Co. Op. Aayakar Bhavan, Vs. Housing Society Ltd., Maharshi Karve Road, Plot No.1E, Sector 1, Mumbai –400 0…

Najmi Electricals & Hardware P.Ltd, Kalyan vs. ITO 1(3), Mumbai

In the result, assessee’s appeal is partly allowed

Bench: Shri D.T. Garasiaassessment Year: 2010-11 M/S. Najmi Electricals & Income Tax Officer 1(3), Hardware Pvt. Ltd., Kalyan Surya Manzil, Vs. Shivaji Chowk, Dr. Ambedkar Road, Kalyan Pan: Aaacn6570F (Appellant) (Respondent) Present For: Assessee By : Shri Ajay R. Singh, A.R. Revenue By : Miss N. Hemalatha, D.R. Date Of Hearing : 31.07.2017 Date Of Pronouncement : 24.08.2017 O R D E R

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Najmi Electricals & Income Tax Officer 1(3), Hardware Pvt. Ltd., Kalyan Surya Manzil, Vs. Shivaji Chowk, Dr. Ambedkar Road, Kalyan PAN: AAACN6570F (Appellant) (Respondent) Present for: Assessee by : Shri Ajay R. Singh, A.R. Revenue by : Miss N. Hemalatha, D.R. Date of Hearing : 31.07.2017 Date of Pronouncement : 24.08.2017 O R D E R Per D.T. Garasia, Judicial Member: The present appeal has been preferred by the assessee against the order dated 28.10.2016 of the Commissioner o…