Vijay Proteins and Sanjay Oilcakes Industries ltd., M/s Woolen Carpet Factory v. ITAT

Q: How many judgments cite Vijay Proteins and Sanjay Oilcakes Industries ltd., M/s Woolen Carpet Factory v. ITAT?

52 judgments on BharatTax cite Vijay Proteins and Sanjay Oilcakes Industries ltd., M/s Woolen Carpet Factory v. ITAT (178 CTR 420), spanning 2017 to 2024.

Q: Which sections of the Income Tax Act does Vijay Proteins and Sanjay Oilcakes Industries ltd., M/s Woolen Carpet Factory v. ITAT come up under?

It is most often cited in judgments turning on Section 250, Section 68, Section 69C, Section 133(6), Section 142(1), Section 143(1).

178 CTR 420High Court2002#2207 most cited

What is Vijay Proteins and Sanjay Oilcakes Industries ltd., M/s Woolen Carpet Factory v. ITAT authority for?

The Income Tax Appellate Tribunal is justified in deciding against the assessee when faced with bogus purchases, and the High Court's decision to add the entire income on account of such purchases is confirmed by the Apex Court.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2024.

Also referred to as

Vijay Proteins and Sanjay Oilcakes Industries ltd. · M/s Woolen Carpet Factory v. ITAT · bogus purchases · added entire income · Tribunal justified · Apex Court confirmed · High Court decision · section 143(3)

Sections most often in play

Section 250 Section 68 Section 69C Section 133(6)Section 142(1)Section 143(1)Section 143(3)Section 143(3)/147

Issues it is cited on

genuineness of the transaction section 143(1)previous year section 143 person company india business section 14 section 143(3)nfac total income

Judgments citing Vijay Proteins and Sanjay Oilcakes Industries ltd., M/s Woolen Carpet Factory v. ITAT

Finesse Jewels Private Limited, Jaipur vs. Deputy Commissioner of Income, Circle 1, Jpr, Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 1249/JPR/2024[2012-13]Status: DisposedITAT Jaipur11 Dec 2024AY 2012-13

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalfinesse Jewels Private Limited, A-467 Jaipur, Vidhyut Nagar, Jaipur, Ajmer Road- 302 021. Pan No.: Aabcf 4438R ..... Appellant Vs. Dcit, Circle-1, Jaipur – 302 021. ..... Respondent

For Appellant: Mr. Mukesh Kumar Sharma, Adv., Ld. ARFor Respondent: Mr. Gautam Singh Choudhary, JCIT, DR

Section 143(3)Section 250Section 271(1)(c)

…essee the same has been held by the Hon’ble Rajasthan High Court in CIT v. Bright Future Gems, (2017) 392 ITR 580: 2016 SCC Online Raj 10766 and Indian Woolen Carpet Factory v. Income-Tax Appellate Tribunal, (2003) 260 ITR 658: 2002 SCC Online Raj 801: (2002) 178 CTR 420 the relevant paragraphs of the judgments are produced herein below-: In CIT v. Bright Future Gems, (2017) 392 ITR 580: 2016 SCC Online Raj 10766 the Hon’ble Rajasthan High Court held-: 4. …" It is for the assessee to prove the identity of the creditors, their creditworthiness and the genuineness of the transactions. In our view, on the facts o…

Deputy Commissioner of Income Tax, Central Circle-4, Jaipur vs. Sunder Das Sonkiya, Jaipur

In the result, both appeals of the revenue are dismissed

ITA 454/JPR/2024[2013-14]Status: DisposedITAT Jaipur09 Oct 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. Anup Singh, Addl.CIT

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

…e of the case laws on this aspect. (a) The onus was upon the assessee to prove the genuineness of the purchases. This view is supported by the decisions of Hon'ble Rajasthan High Court in the case of M/s India Woolen Carpet Factory V/s ITAT and Others (2002) 178 CTR 420 (Raj.) and M. P. High Court in the case of VISP (P) Ltd. V/s CIT186 CTR717(MP). (b) In CIT V/s Precision Finance Pvt. Ltd 208 11K 455 (Cal). Ine Hon ble Calcutta High Court has held that payment made by account payee cheque is not sacrosanct and it would not make an otherwise non genuine transaction genuine. (C) In CIT V/s Golcha Prop. Pvt Ltd.…

Deputy Commissioner of Income Tax, Central Circle-4, Jaipur vs. Sunder Das Sonkiya, Jaipur

In the result, both appeals of the revenue are dismissed

ITA 453/JPR/2024[2012-13]Status: DisposedITAT Jaipur09 Oct 2024AY 2012-13

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Revenue Has Assailed The Appeal In Ita No.453/Jp/2024 On The Following Grounds; “(I) Whether On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Is Justified In Deleting The Addition Of Rs.43,33,606/- Without Appreciating The Fact That Assessee Has Shown Bogus Purchase Of Rs 1,73,34,424/- During The Year From A Bogus Concern. 3

Section 132Section 143(1)Section 143(2)Section 148

…rties from whom purchase have been made. The onus lies upon the assessee to prove the genuineness of the transaction when it claimed that the purchases are genuine for which reliance is also place in the case of India Woolen Carpet Factory v/s ITAT and others 178 CTR 420 (Raj) From the above case laws and discussion, it is crystal clear that- (a) The primary onus is on the assessee to establish the genuineness of the purchases claimed by it. (b) If the investigation done by the department leads to doubt regarding the genuineness of the purchases it is incumbent on the assessee to produce the parties along with ne…

Income Tax Officer, Mumbai Ayakar Bhawan Churchgate vs. Varsha Corporation Limited, Malad (West)

In the result, the appeal of the revenue is allowed for statistical purposes

ITA 348/MUM/2024[2017-18]Status: DisposedITAT Mumbai01 Oct 2024AY 2017-18

Bench: Ms. Kavitha Rajagopal & Shri Gagan Goyalito, R. No. 227, Aayakar Bhavan, M. K. Road, Mumbai Maharashtra - 400 020. ..... Appellant Vs. M/S. Varsha Corporation Ltd. 13, Adarsh Society, Varsha Ramachandra Lane Extn. Malad (West), Mumbai- 400 064. Pan No.Aabcv2293E ..... Respondent

For Appellant: Ms. Rajeshwari Menon, Ld. DRFor Respondent: Shri Mahesh Rajora, Ld.AR

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

…-genuine transaction genuine. In that view of the matter, the question before us is answered in the negative and in favour of the Revenue." In Indian Woollen Carpet Factory v. Income-Tax Appellate Tribunal, (2003) 260 ITR 658: 2002 SCC Online Raj. 801: (2002) 178 CTR 420 the Hon’ble Rajasthan High Court held-: 6. In appeal before the Tribunal, the Tribunal found that many opportunities were given to the assessee, twice the assessment order was set aside, thereafter, assessments were made one after the other, but in spite of that the assessee failed to prove the genuineness of the transactions or the credits. Ther…

Solo Hardware P. Ltd, Mumbai vs. Asst CIT Cir 5(3)(2), Mumbai

The appeals of the assessee are dismissed

ITA 1486/MUM/2017[2011-12]Status: DisposedITAT Mumbai24 Oct 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 115JSection 139Section 142Section 142(1)Section 143Section 143(3)Section 147Section 148

…241 of 2003), vide order dated 20/06/2016 M/s Solo Hardware Pvt. Ltd. considered the decision of the Tribunal and various judicial decisions including the case of Vijay Proteins and Sanjay Oilcakes Industries ltd., M/s Woolen Carpet Factory vs ITAT (2002) 178 CTR 420 (Raj.), the Tribunal was held to be justified in deciding the case against the assessee. The Hon'ble Apex Court confirmed the decision of the High Court for adding the entire income on account of bogus purchases (SLP (C) Nos. 769 of 2017, order dated 16/01/2017. 3.11. In such type of cases, broadly, the Ld. Commissioner of Income Tax (Appeal)…

Shri Dineshkumar C. Doshi, Mumbai vs. Income Tax Officer 19(1)(4), Mumbai

The appeals of the assessee are dismissed

ITA 1730/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Oct 2018AY 2011-12

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…eal No.240, 261, 242, 260 and 241 of 2003), vide order dated 20/06/2016 considered the decision of the Tribunal and various judicial decisions including the case of Vijay Proteins and Sanjay Oilcakes Industries ltd., M/s Woolen Carpet Factory vs ITAT (2002) 178 CTR 420 (Raj.), the Tribunal was held to be justified in deciding the case against the assessee. The Hon'ble Apex Court confirmed the decision of the High Court for adding the entire income on account of bogus purchases (SLP (C) Nos. 769 of 2017, order dated 16/01/2017. 7.9. In such type of cases, broadly, the Ld. Commissioner of Income Tax (Appeal)…

Pushpak Auxichem P. Ltd, Thane vs. ITO WD 1(3), Kalyan

The appeal of the assessee is partly allowed

ITA 499/MUM/2018[2011-12]Status: DisposedITAT Mumbai25 Sept 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2011-12 M/S Pushpak Auxichem Pvt. Income Tax Officer Ltd. Ward-1(3), बनाम/ 241/Business-2, Kasturi Mohan Plaza, 1St Floor, Vs. Plaza, 2Nd Floor, Manpada Wayle Nagar, Road, Dombivali (East), Khadak Pada, Thane-421201 Kalyan-421301 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aabcp0099E

Section 148

…No.240, 261, 242, 260 and 241 of 2003), vide order dated 20/06/2016 considered the decision of the Tribunal and various judicial decisions including the case of Vijay Proteins and Sanjay Oilcakes Industries ltd., M/s Woolen Carpet Factory vs ITAT (2002) 178 CTR 420 (Raj.), the Tribunal was held to be justified in deciding the case against the assessee. The Hon'ble Apex Court confirmed the decision of the High Court for adding the entire income on account of bogus purchases (SLP (C) Nos. 769 of 2017, order dated 16/01/2017. 5.9. In such type of cases, broadly, the Ld. Commissioner of Income Tax (Appeal)…

ITO 6(3)(2), Mumbai vs. Jaydeep Profiles P.Ltd, Mumbai

ITA 3236/MUM/2016[2009-10]Status: DisposedITAT Mumbai25 Sept 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5Th Floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacj8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/7 Lakdi Bunder Road, R No.503, 5Th Floor, Aayakar बनाम/ Darukhana, Reay Road, Bhavan, M.K.Road, Vs. Mumbai 400 086 Mumbai 400 020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaacj8998B 2 & 2698/Mum/2016

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…No.240, 261, 242, 260 and 241 of 2003), vide order dated 20/06/2016 considered the decision of the Tribunal and various judicial decisions including the case of Vijay Proteins and Sanjay Oilcakes Industries ltd., M/s Woolen Carpet Factory vs ITAT (2002) 178 CTR 420 (Raj.), the Tribunal was held to be justified in deciding the case against the assessee. The Hon'ble Apex Court confirmed the decision of the High Court for adding the entire income on account of bogus purchases (SLP (C) Nos. 769 of 2017, order dated 16/01/2017. 7.9. In such type of cases, broadly, the Ld. Commissioner of Income Tax (Appeal)…

Jaydeep Profiles Pvt. Ltd., Mumbai vs. ITO WD 6 (3)(2), Mumbai

ITA 2698/MUM/2016[2009-10]Status: DisposedITAT Mumbai25 Sept 2018AY 2009-10

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…No.240, 261, 242, 260 and 241 of 2003), vide order dated 20/06/2016 considered the decision of the Tribunal and various judicial decisions including the case of Vijay Proteins and Sanjay Oilcakes Industries ltd., M/s Woolen Carpet Factory vs ITAT (2002) 178 CTR 420 (Raj.), the Tribunal was held to be justified in deciding the case against the assessee. The Hon'ble Apex Court confirmed the decision of the High Court for adding the entire income on account of bogus purchases (SLP (C) Nos. 769 of 2017, order dated 16/01/2017. 7.9. In such type of cases, broadly, the Ld. Commissioner of Income Tax (Appeal)…

Asst CIT 10(1)(2), Mumbai vs. Kshitij Interiors P.Ltd, Mumbai

In the result, appeals of the Revenue are dismissed

ITA 2428/MUM/2017[2010-11]Status: DisposedITAT Mumbai10 Aug 2018AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble

For Appellant: Shri Vishwas V. MehendaleFor Respondent: Shri Abiram Kartikeyan

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 2427 & 2428/MUM/2017 (A.Ys: 2009-10 & 2010-11) Asst. CIT– 10(1)(2) v. M/s. Kshitij Interiors Pvt. Ltd. Room No. 651, 210, New Apollo Estate Premises Aayakar Bhavan, Co-Operative Society Ltd., M.K.Road, Mumbai-400 020 Old Nagardas Road, 23, Mogra Village, Andheri (E), Mumbai – 400 069 PAN NO: AABCK 8174 D (Appellant) (Respondent) Assessee by : Shri Vishwas V. Mehendale Department by : Shri Abiram Kartikeyan Date of Hearing : 30.07.2018 Date of P…

Asst CIT 10(1)(2), Mumbai vs. Kshitij Ineriors P.Ltd, Mumbai

In the result, appeals of the Revenue are dismissed

ITA 2427/MUM/2017[2009-10]Status: DisposedITAT Mumbai10 Aug 2018AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble

For Appellant: Shri Vishwas V. MehendaleFor Respondent: Shri Abiram Kartikeyan

Ion Exchange Waterleau Ltd., Mumbai vs. ITO 6(3)(2), Mumbai

The appeal of the assessee is partly allowed

ITA 5209/MUM/2016[2009-10]Status: DisposedITAT Mumbai19 Apr 2018AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2009-10 Ion Exchange Waterleau Ltd Ito-6(3)(2), Ion House, 4Th Floor, Dr. E. Room No.503, 5Th Floor, बनाम/ Moses Road, Mahalakshmi, Aayakar Bhavan, Vs. Mumbai-400011 M. K. Road, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aabci4403P "नधा"रती क" ओर से / Assessee By Shri R.R.V.Raghavan राज"व क" ओर से / Revenue By Shri Saurabh Kumar Rai-Dr

…peal No.240, 261, 242, 260 and 241 of 2003), vide order dated 20/06/2016 considered the decision of the Tribunal and various judicial decisions including the case of Vijay Proteins and Sanjay Oilcakes Industries ltd., M/s Woolen Carpet Factory vs ITAT (2002) 178 CTR 420 (Raj.), the Tribunal was held to be justified in deciding the case against the assessee. The Hon'ble Apex Court confirmed the decision of the High Court for adding the entire income on account of bogus purchases (SLP (C) No.s 769 of 2017, order dated 16/01/2017. 18 Ion Exchange Waterleau Ltd. 2.10 In such type of cases, broadly, the Ld. Commiss…

Asst CIT Cir 3, Kalyan vs. Rich & Royal, Kalyan

In the result appeal of the revenue is dismissed in the manner indicated above

ITA 1007/MUM/2016[2007-08]Status: DisposedITAT Mumbai02 Apr 2018AY 2007-08

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1007/Mum/2016 (नििाारण वर्ा / Assessment Year: 2007-08) Acit Cir 3 बिाम/ M/S. Rich & Royal 2N D Floor, Rani Mansion, The Raymond Shop, Murbad Road, Kalyan(W), Zojwalla Complex, V. Dist Thane 421301 Agra Road, Kalyan (W) 421301 स्थायी ऱेखा सं./ Pan : Aadfr3357G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. Subodh RatnaparkhiFor Respondent: Shri. Saurabh Kumar Rai

Section 131Section 133(6)Section 143(3)Section 148Section 43B

…आयकर अपीऱीय अधिकरण “J” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.1007/Mum/2016 (नििाारण वर्ा / Assessment Year: 2007-08) ACIT CIR 3 बिाम/ M/s. Rich & Royal 2n d Floor, Rani Mansion, The Raymond Shop, Murbad Road, Kalyan(W), Zojwalla complex, v. Dist Thane 421301 Agra Road, Kalyan (W) 421301 स्थायी ऱेखा सं./ PAN : AADFR3357G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Subodh Ratnaparkhi Revenue by : Shri. Saurabh Kumar Rai सुनवाई की तारीख /Date of…

Asst CIT 14(1), Mumbai vs. Anil Dhanraj Murpana, Mumbai

The appeal of the Revenue is dismissed

ITA 2610/MUM/2014[2010-11]Status: DisposedITAT Mumbai27 Mar 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2010-11 Acit-14(1), Shri Anil Dhanraj Murpana, 02Nd Floor, Earnest House, 308, Adhyaru Industrial बनाम/ Nariman Point, Estate, New Sun Mill Vs. Mumbai-400021 Compound, Lower Parel (W), Mumbai-400013 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaapm7660G राज"व क" ओर से / Revenue By Shri Rajesh Kumar Yadav-Dr "नधा"रती क" ओर से / Assessee By None

Section 69

…eal No.240, 261, 242, 260 and 241 of 2003), vide order dated 20/06/2016 considered the decision of the Tribunal and various judicial decisions including the case of Vijay Proteins and Sanjay Oilcakes Industries ltd., M/s Woolen Carpet Factory vs ITAT (2002) 178 CTR 420 (Raj.), the Tribunal was held to be justified in deciding the case against the assessee. The Hon'ble Apex Court confirmed the decision of the High Court for adding the entire income on account of bogus purchases (SLP (C) No.s 769 of 2017, order dated 16/01/2017. 2.10. In such type of cases, broadly, the Ld. Commissioner of Income Tax (Appeal)…

DCIT 25(1), Mumbai vs. Ajay Arvindbhai Khatri, Mumbai

The appeal of the Revenue is dismissed

ITA 2278/MUM/2014[2010-11]Status: DisposedITAT Mumbai27 Mar 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2010-11 Dcit-25(1), M/S Ajay Arvindbhai Khatri, Room No.202, 02Nd Floor, 30/31, Borivali Shopping बनाम/ Pratyakshkar Bhavan, Centre, Chandavarkar Road, Vs. Bandra Kurla Complex, Borivali (West), Bandra (East), Mumbai-400092 Mumbai-400051 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaefa7242G Shri Rajesh Kumar Yadav-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By M/S. Dinkel Hariya

Section 69C

…and 241 of 2003), vide order dated 20/06/2016 considered the decision of the Tribunal and various judicial decisions including the 19 Ajay Arvindbhai Khatri case of Vijay Proteins and Sanjay Oilcakes Industries ltd., M/s Woolen Carpet Factory vs ITAT (2002) 178 CTR 420 (Raj.), the Tribunal was held to be justified in deciding the case against the assessee. The Hon'ble Apex Court confirmed the decision of the High Court for adding the entire income on account of bogus purchases (SLP (C) No.s 769 of 2017, order dated 16/01/2017. 2.11. In such type of cases, broadly, the Ld. Commissioner of Income Tax (Appeal)…

Shankar Jhalani, Jaipur vs. ITO, Jaipur

In the result, appeal of the assessee is dismissed

ITA 1053/JPR/2016[2011-12]Status: DisposedITAT Jaipur19 Feb 2018AY 2011-12

Bench: The Itat By Taking Following

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri R.A. Verma (Addl.CIT)

Section 144Section 40

…s purchases was held justified 3. 72 taxmann.com 289 (Guj) N.K. Industries - disallowance of 25% of bogus purchases was held justified 4. 2017-TIOL-23-SC-IT-NK Protins Ltd- Hon’ble Supreme Court held disallowance of 100% of bogus purchases was justified 5. 178 CTR 420 (Raj) -Indian woollen Carpet Factory- held that onus is on assessee to prove the genuineness of the purchases. 6. 186 CTR 718 (MP) - VISP Pvt. Ltd.- Same view was taken as in case of Indian woolen 7. 227 ITR 391 (Raj) - Golcha Properties P Ltd 8. 250 ITR 575 (Del) - Law Medica 9. 240 ITR 322 (KER) - Beena Metals 10. 229 ITR 181 (MP) - System…

Poly Impex, Thane vs. Income Tax Officer 18 (3) (3), Mumbai

The appeal of the assessee is partly allowed

ITA 6785/MUM/2017[2010-11]Status: DisposedITAT Mumbai12 Feb 2018AY 2010-11

Bench: Shri Joginder Singhassessment Year: 2010-11 M/S. Poly Impex, The Income Tax Officer, 102/A, Shri Krupa Chs. Ltd., बनाम/ Ward-18(3)(3), Station Road, Bhayander (East), Earnest House, 5Th Floor, Vs. Thane – 401 105 Nariman Point, Mumbai – 400 021 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaifp 0795 R

…ppeal No.240, 261, 242, 260 and 241 of 2003), vide order dated 20/06/2016 considered the decision of the Tribunal and various judicial decisions including the case of Vijay Proteins and Sanjay Oilcakes Industries ltd., M/s Woolen Carpet Factory vs ITAT (2002) 178 CTR 420 (Raj.), the Tribunal was held to be justified in deciding the case against the assessee. The Hon'ble Apex Court confirmed the decision of the High Court for adding the entire income on account of bogus purchases (SLP (C) No.s 769 of 2017, order dated 16/01/2017. 4.9. In such type of cases, broadly, the Ld.Commissioner of Income Tax (Appeal) as we…

Neha Steels, Thane vs. ITO Ward, 1(3), Kalyan

ITA 2715/MUM/2016[2009-10]Status: DisposedITAT Mumbai12 Feb 2018AY 2009-10

Bench: Shri Joginder Singh & Shri Ramt Kocharassessment Year: 2009-10 Income Tax Officer, M/S. Neha Steels, Ward-1(3), Kalyan. H.No. 24, Ganesh Society, बनाम/ Behind Mseb, Kalyan Road, Vs. Bhiwandi, Dist. – Thane. (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. Aaffn 9968 D Assessment Year: 2009-10 M/S. Neha Steels, Income Tax Officer, H.No. 24, Ganesh Society, बनाम/ Ward-1(3), Kalyan. Behind Mseb, Kalyan Road, Vs. Bhiwandi, Dist. – Thane. (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaffn 9968 D

Section 147Section 148

…242, 260 and 241 of 2003), vide order dated 20/06/2016 considered the decision of the Tribunal and various judicial decisions including the case of Vijay Proteins and Sanjay Oilcakes Industries ltd., M/s Woolen Carpet Factory vs ITAT (2002) M/s . Neha Steels 178 CTR 420 (Raj.), the Tribunal was held to be justified in deciding the case against the assessee. The Hon'ble Apex Court confirmed the decision of the High Court for adding the entire income on account of bogus purchases (SLP (C) No.s 769 of 2017, order dated 16/01/2017. 5.9. In such type of cases, broadly, the Ld. Commissioner of Income Tax (Appeal) as w…

ITO WD 1(3), Kalyan vs. Neha Steels, Thane

ITA 5053/MUM/2015[2009-10]Status: DisposedITAT Mumbai12 Feb 2018AY 2009-10

Section 147Section 148

DCIT Cir.7(3)(1), Mumbai vs. Pjl Clothing India Ltd., Mumbai

The appeal of the Revenue is allowed for statistical purposes

ITA 2596/MUM/2016[2010-11]Status: DisposedITAT Mumbai08 Feb 2018AY 2010-11

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2010 - 2011 Dcit Circle 7(3)(1) Pjl Clothing India Ltd., Mumbai बनाम/ Unit No.19, Shree Madhu Estate, Pandurang Budhakar Vs. Marg, Worli, Mumbai 400 018 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. Aaacp2782R

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

…ppeal No.240, 261, 242, 260 and 241 of 2003), vide order dated 20/06/2016 considered the decision of the Tribunal and various judicial decisions including the case of Vijay Proteins and Sanjay Oilcakes Industries ltd., M/s Woolen Carpet Factory vs ITAT (2002) 178 CTR 420 (Raj.), the Tribunal was held to be justified in deciding the case against the assessee. The Hon'ble Apex Court confirmed the decision of the High Court for adding the entire income on account of bogus purchases (SLP (C) Nos. 769 of 2017, order dated 16/01/2017. 3.11. In such type of cases, broadly, the Ld. Commissioner of Income Tax (Appeal) as…