Florence Agro Farms, Mumbai vs. ITO, Ward 23(1)(6), Mumbai
In the result, the appeals of the assessee for assessment year 2015-16
ITA 1555/MUM/2024[2014-15]Status: DisposedITAT Mumbai04 Jul 2025AY 2014-15
Bench: Shri Pawan Singh(Physical Hearing) Florence Agro Farms Ito, Ward-23(1)(6), Mumbai F-11, 3Rd Floor, Manek Mahal, 90, Veer Vs Piramal Chambers, Nariman Road, Churchgate Mumbai-400020. Mumbai-400020. [Pan No. Aabff5181C] Appellant / Assessee Respondent / Revenue
Section 254(1)Section 68Section 69C
…had paid and whether in cash or cheque, antecedent of Shri Dilip Laxman Dere regarding his activities and income. 7. The Learned CIT(A) further erred in relying on the decision of Hon'ble SC in the case of Commissioner of Income Tax v. P. Mohanakala, (2007) 6 SCC 21 ignoring the judgements of CIT VS. Daulat Ram Rawatmull reported in 87 ITR 349 wherein Apex court held that, the onus to prove that the apparent is not the real is on the party who claims it to be so and decision of Supreme Court in the case of Umacharan Shah & Bros. vs CIT, 37 ITR 271 that suspicion however strong, cannot take the place of evidence…
