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5,701 results for “disallowance”+ Natural Justiceclear

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Key Topics

Addition to Income73Section 143(3)72Section 14A68Disallowance52Section 14735Section 26324Section 153C24Natural Justice24Deduction23Section 69C

DINESH SOMATMAL DHOKAR,MUMBAI vs. INCOME TAX OFFICER - 19(1)(1), MUMBAI

In the result, both the appeals are partly allowed

ITA 3556/MUM/2023[2009-10]Status: DisposedITAT Mumbai21 May 2024AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Ms. Ridhisha Jain, AR
Section 143(3)Section 147Section 148Section 271Section 271(1)(c)

natural justice even in the context of a defective notice being well settled, as laid down in the decisions of the Supreme Court as noted by us above, we do not discuss these decisions to avoid prolix. 69. In the light of the above discussion, we reject the contention as urged on behalf of the assessee that the proceedings would

Showing 1–20 of 5,701 · Page 1 of 286

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19
Section 6819
Section 25017

DINESH SOMATMAL DHOKAR,MUMBAI vs. INCOME TAX OFFICER - 19(1)(1), MUMBAI

In the result, both the appeals are partly allowed

ITA 3555/MUM/2023[2010-11]Status: DisposedITAT Mumbai21 May 2024AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Ms. Ridhisha Jain, AR
Section 143(3)Section 147Section 148Section 271Section 271(1)(c)

natural justice even in the context of a defective notice being well settled, as laid down in the decisions of the Supreme Court as noted by us above, we do not discuss these decisions to avoid prolix. 69. In the light of the above discussion, we reject the contention as urged on behalf of the assessee that the proceedings would

BHARAT DE vs. HI DAGHA,THANEVS.ITO WARD 3(1), KALYAN

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

ITA 3314/MUM/2023[2010-11]Status: DisposedITAT Mumbai07 Feb 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 & Assessment Year: 2010-11 Bharat Devshi Dagha, Ito, Ward 3(1), 3/13, Geet Govind Chs. Rani Mansion Manpada Road, Vs. Maharashtra-421301. Dombivli East-421 201. Pan No. Aarpd 9399 Q Appellant Respondent

For Appellant: Mr. Kalpesh Khatri, CAFor Respondent: Mr. Surendra Kumar Meena, Sr. DR
Section 147Section 148

natural justice are satisfied. justice are satisfied. 60. In Bakshi Ghulam Mohamm 60. In Bakshi Ghulam Mohammad, the Hon'ble Supreme Court ad, the Hon'ble Supreme Court held that the right of hearing cannot include the right of cross held that the right of hearing cannot include the right of cross held that the right of hearing cannot include

BHARAT DE vs. HI DAGHA,THANEVS.ITO WARD 3(1), KALYAN

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

ITA 3315/MUM/2023[2009-10]Status: DisposedITAT Mumbai07 Feb 2024AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 & Assessment Year: 2010-11 Bharat Devshi Dagha, Ito, Ward 3(1), 3/13, Geet Govind Chs. Rani Mansion Manpada Road, Vs. Maharashtra-421301. Dombivli East-421 201. Pan No. Aarpd 9399 Q Appellant Respondent

For Appellant: Mr. Kalpesh Khatri, CAFor Respondent: Mr. Surendra Kumar Meena, Sr. DR
Section 147Section 148

natural justice are satisfied. justice are satisfied. 60. In Bakshi Ghulam Mohamm 60. In Bakshi Ghulam Mohammad, the Hon'ble Supreme Court ad, the Hon'ble Supreme Court held that the right of hearing cannot include the right of cross held that the right of hearing cannot include the right of cross held that the right of hearing cannot include

ORANGE FISH ENTERTAINMENT PRVITE LIMITED,MUMBAI vs. DCIT 13(1)(1), MUMBAI

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

ITA 5213/MUM/2025[2013-14]Status: DisposedITAT Mumbai16 Dec 2025AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2013-14

For Appellant: Mr. Nitesh Joshi a/wFor Respondent: Mr. Virabhadra Mahajan, Sr. DR

disallowance of Rs. 15,00,000/- on account of on account of Provision for License Fees. The 4 Company has made provision as Provision for License Fees. The 4 Company has made provision as Provision for License Fees. The 4 Company has made provision as per consistently followed accounting policy. per consistently followed accounting policy. 2. The learned Commissioner

SAPHALE PARISAR BIGARSHETI , SAHKARI PATSANSTHA MARYADIT, SAPHALE,MUMBAI vs. PCIT-1, THANE

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

ITA 190/MUM/2023[2017-18]Status: DisposedITAT Mumbai31 Mar 2023AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2017-18 Saphaleparisarbigarshetisahkaripatsansthamaryadit, Pr. Cit-1, Saphale, Ashar It Vs. Ambika Nagar, Ambika Rice Mill Compound, Park, 6Th Tandulwadi Road, Umbarpada, Saphale East, Dist Floor, Palghar-401 102. Income Tax Office, Wagle Estate, Thane- 400604. Pan No. Aafas 4609 H Appellant Respondent Assessee By : Mr. Unmesh Narvekar, Ar Revenue By : Dr. Kishor Dhule, Cit-Dr : Date Of Hearing 20/03/2023 Date Of Pronouncement : 31/03/2023 Order

For Appellant: Mr. Unmesh Narvekar, ARFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 143(3)Section 80(2)(d)Section 80P(2)(d)

natural justice. 3. The learned Pr. CIT learned Pr. CIT-1, Thane erroneously passed the order 1, Thane erroneously passed the order with pre-conceived conceived conceived notion notion notion and and and ordered ordered ordered to to to redo redo redo the the the assessment without having any solid reason/groundfor assessment without having any solid reason/groundfor assessment without having

MRS RAJANI S. IYER,MUMBAI vs. INCOME TAX OFFICER-20(3)(2), MUMBAI

In the result, both the appeal

ITA 2239/MUM/2023[2010-2011]Status: DisposedITAT Mumbai25 Oct 2023AY 2010-2011

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita No. 2239 & 2240/Mum/2023 Assessment Year: 2010-11 Mrs. Rajani S Iyer, Acit-20(3), 14/222, Bhaskar Bhavan, Mumbai-400001 Vs. Sri Balachandra Road, Matunga, Mumbai-400019. Pan No. Aaopi 9178 D Appellant Respondent Assessee By : Mr. Haridas Bhat Revenue By : Mrs. Mahita Nair, Dr : Date Of Hearing 11/10/2023 Date Of Pronouncement : 25/10/2023

For Appellant: Mr. Haridas BhatFor Respondent: Mrs. Mahita Nair, DR
Section 143(3)

natural justice. The Ld. Assessing Officer has neither called for the broker and made any inquiry and made has neither called for the broker and made any inquiry and made has neither called for the broker and made any inquiry and made addition simply on the basis of the report of the Director of the y on the basis

MRS RAJANI S.IYER,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX 20(3), MUMBAI

In the result, both the appeal

ITA 2240/MUM/2023[2010-2011]Status: DisposedITAT Mumbai25 Oct 2023AY 2010-2011

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita No. 2239 & 2240/Mum/2023 Assessment Year: 2010-11 Mrs. Rajani S Iyer, Acit-20(3), 14/222, Bhaskar Bhavan, Mumbai-400001 Vs. Sri Balachandra Road, Matunga, Mumbai-400019. Pan No. Aaopi 9178 D Appellant Respondent Assessee By : Mr. Haridas Bhat Revenue By : Mrs. Mahita Nair, Dr : Date Of Hearing 11/10/2023 Date Of Pronouncement : 25/10/2023

For Appellant: Mr. Haridas BhatFor Respondent: Mrs. Mahita Nair, DR
Section 143(3)

natural justice. The Ld. Assessing Officer has neither called for the broker and made any inquiry and made has neither called for the broker and made any inquiry and made has neither called for the broker and made any inquiry and made addition simply on the basis of the report of the Director of the y on the basis

PMI ENTERTAINMENT (INDIA),MUMBAI vs. ACIT, CIR-16(1), MUMBAI

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

ITA 1656/MUM/2023[2013-14]Status: DisposedITAT Mumbai03 Nov 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2013-14 Pmi Entertainment (India) Pvt. Ltd., Acit, Circle-16(1), 1501, Sorrento Veera Desai Road, 4Th Floor, 467, Aayakar Vs. Opp. Country Club, Andheri West- Bhavan, M.K. Road, 400053. Mumbai-20 Pan No. Aadcp 1031 E Appellant Respondent

For Appellant: Mr. Devendra Jain &For Respondent: Mr. H M Bhatt, DR

natural justice by making huge disallowance of Rs. the principles of natural justice by making huge disallowance of Rs. the principles

M/S PIRAMAL ENTERPRISES LIMIITED ,MUMBSI vs. DY CIT(APPEAL)-RANGE-8(2)(1), MUMBAI

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

ITA 727/MUM/2022[2017-18]Status: DisposedITAT Mumbai28 Dec 2022AY 2017-18

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2017-18 M/S Piramal Enterprises Ltd., Dy. Cit, Mumbai-8(1)(2), Or Piramal Tower, Agastya National Facelss Assessment Vs. Corporate Park, Lbs Marg, Centre, Delhi, Kamani Junction, Kurla Room No. 624, 6Th Floor, (West), Aayakar Bhavan, M.K. Road, Mumbai-400070. Mumbai-400020. Pan No. Aaacn 4538 P Appellant Respondent : Assessee By Mr. Ronak Doshi : Revenue By Mr. Rakesh Ranjan, Cit-Dr & Mr. Samuel Pitta, Dr : Date Of Hearing 17/11/2022 : Date Of Pronouncement 28/12/2022

For Respondent: Assessee by Mr. Ronak Doshi
Section 143Section 143(3)Section 144BSection 144B(1)

disallowance of Rs. 23,62,21,702/ 23,62,21,702/- made made in in respect respect of of transfer transfer pricing pricing adjustment on commission on the guarantees provided be adjustment on commission on the guarantees provided be adjustment on commission on the guarantees provided be deleted or be appropriately reduced. deleted or be appropriately reduced. WITHOUT PREJUDICE

KIRAN NAVIN DOSHI,MUMBAI vs. ITO -23(2)(4), MUMBAI

In the result, the assessee’s appeal for A

ITA 2601/MUM/2016[2009-10]Status: DisposedITAT Mumbai18 Jan 2017AY 2009-10

Bench: Shri Jason P. Boaz & Shri Saktijit Deysmt. Kiran Navin Doshi Income Tax Officer-23(2)(4) D-705, Kalp Nagri C-10, Pratyksha Kar Bhavan Vs. B.R. Road, Mulund (W) Bkc, Bandra East Mumbai 400080 Mumbai Pan – Abwpd5848A Appellant Respondent

For Appellant: NoneFor Respondent: Shri Milind Rajguru
Section 143Section 143(1)Section 143(3)Section 147Section 148Section 69C

justice, if the disallowance is sustained at 12.5% of the purchase from these two parties. The Assessing Officer is directed to work out the disallowance accordingly" Since the facts of the assessee's case are identical, we respectfully following the above decision of the 1TAT, direct the Assessing Officer to disallow 12.5% of the purchases made during the year under

ASST CIT 15(2)(2), MUMBAI vs. PRASHANT PROJECTS LTD, MUMBAI

In the result appeal of the assessee as well revenue are allowed for statistical purposes

ITA 4621/MUM/2015[2010-11]Status: DisposedITAT Mumbai13 Apr 2018AY 2010-11

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4621/Mum/2015 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Acit 15(2)(2) Prashant Projects Ltd., R.No. 403, 4 T H Floor, R.No. 406-408, Aayakar Bhavan, Plot No. 57, V. M.K. Road, Hermes Atrium, Mumbai 400020 Sector-11, Cbd Belapur, Navi Mumbai 400614 स्थायी ऱेखा सं./ Pan : Aabci0639P (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)

For Appellant: Shri. Ajay. R. SinghFor Respondent: Shri. Rajat Mittal
Section 143(3)Section 41Section 41(1)

natural justice and the evidences/ explanations submitted by the assessee in its defence shall be admitted by learned CIT(A) in the interest of substantial justice and be adjudicated on merits in accordance with law. This ground raised by Revenue is allowed for statistical purposes. We order accordingly. Disallowance

I.T.O. - 23(1)(5), MUMBAI vs. GRACE DEVELOPMENT ASSOCIATES , MUMBAI

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

ITA 712/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Mar 2023AY 2013-14

Bench: Shri Baskaran Br & Shir Pavan Kumar Gadaleito – 23(1)(5) Vs. M/S Grace Development Room.No.113,1St Floor Associates Matru Mandir, 101, B-Wing, Landmark Tardeo Road, Building, 1St Floor, 150 Mumbai – 400 007 Pali Road, Nr. Hdfc Bank, Bandra (W), Mumbai – 400050. Pan/Gir No. : Aahfg5648M Appellant .. Respondent Appellant By : Ms.Neeraja Sarma.Dr Respondent By : Mr.Devendra Jain.Ar Date Of Hearing 09.02.2023 Date Of Pronouncement 16.03.2023 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) -32, Mumbai Passed U/S 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Ms.Neeraja Sarma.DRFor Respondent: Mr.Devendra Jain.AR
Section 142(1)Section 143(1)Section 143(2)Section 148Section 250Section 68

natural justice. Your honour may note that the Ld. A.O. blindly relied on the information provided by the DGIT (Inv.), that the said parties were engaged in providing accommodation entries. Your appellant had submitted all the necessary details that were available to prove the genuineness of the transactions. Thereafter, the onus of disproving the submissions and explanations of the appellant

KAVIRAJ CONSTRUCTION,MUMBAI vs. ACIT 16(3), MUMBAI

In the result, appeals filed by the revenue as well as assessee are hereby ordered to be dismissed

ITA 1327/MUM/2015[2010-11]Status: DisposedITAT Mumbai09 Feb 2018AY 2010-11

Bench: Shri G.S. Pannu, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Aditya Ajgaonkar (AR)For Respondent: Shri Saurabh Deshpande (DR)
Section 133(6)Section 143(1)

natural justice are but the means to achieve the, end of justice. They cannot be perverted to achieve from opposite end." 2.5.24 In the facts and circumstances of the case, it is seen that the appellant has not proved the movement ousor1aton of its purchase by specifying the lorry number The notice u/s I 36) of the, Act 'o could

DCIT - 11(1)(2), MUMBAI vs. M/S. SAMANTA ORGANICS P. LTD., MUMBAI

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

ITA 3229/MUM/2019[2009-10]Status: DisposedITAT Mumbai07 Apr 2021AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos.3229 To 3231/Mum/2019 (निर्धारण वर्ा / Assessment Years: 2009-10, 2010-11 & 2011-12) Dcit-11(1)(2) बिधम/ M/S. Samanta Organics Pvt. Room No.1, Ground Floor, Ltd. Vs. M. K. Road, Aayakar 194, Arvind Chambers, Off, Bhavan, Mumbai-400020. Western Express Highway, Andheri (E), Mumbai- 400069. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcs2099B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri T. S. Khalsa (Sr. Ar) Assessee By: None सुनवाई की तारीख / Date Of Hearing: 22/02/2021 घोषणा की तारीख /Date Of Pronouncement: 07/04/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Above Mentioned Appeals Have Been Filed By The Revenue Against The Different Order Passed By The Commissioner Of Income Tax (Appeals)- 18, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys.2009-10 To 2011-12

For Appellant: NoneFor Respondent: Shri T. S. Khalsa (Sr. AR)
Section 133(6)Section 143(1)Section 143(2)Section 148Section 80G

natural justice are but the means to achieve the end of Justice. They cannot be perverted to achieve from opposite end.” 5.2.25 In BholanathPolyfab Pvt. Ltd. 355 ITR 290 (Guj), the facts of the case were that the assessee was engaged in the business of trading in finished fabrics. For the A.Y. 2005-06, the Assessing Officer held that

MAYUR VASANT PATEL,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 27(2), MUMBAI

In the result, the appeal of the assessee i

ITA 3136/MUM/2024[2015-16]Status: DisposedITAT Mumbai19 Aug 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2015-16 Mayur Vasant Patel, The Acit Circle (27)(2), 11, Gangotri Chs Ltd., It-Office, Vashi Railway Station Near Maneklal Estate, Vs. Commercial Complex, Ghatkopar (W), Navi Mumbai-400703. Mumbai-400086. Pan No. Azcpp 4925 A Appellant Respondent

For Appellant: Mrs. Mahita Nair, Sr. DRFor Respondent: Ms. Madhavi Panchal

natural justice by disregarding the evidences submitted before CIT(A) merely on the arding the evidences submitted before CIT(A) merely on the arding the evidences submitted before CIT(A) merely on the ground of not filing application under rule 46A of the Act and passed ground of not filing application under rule 46A of the Act and passed ground

THE BYKE HOSPITALITY LTD,MUMBAI vs. DY. COMM OF INCOME TAX , CIRCLE -2(2) (1) , MUMBAI

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

ITA 1954/MUM/2022[2017-18]Status: DisposedITAT Mumbai29 Dec 2022AY 2017-18

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2017-18 The Byke Hospitality Ltd., National Faceless Appeal 156-158 Chakravarty Ashok Centre (Nfac), Delhi, Complex, Mumbai, Sahar P & T Vs. Dcit, Circle-2(2)(1), Colony S.O., Aayakar Bhavan, Mumbai-400099. Mumbai. Pan No. Aaack 2113 R Appellant Respondent : Assessee By Ms. Shivangi Chopara, Ar Revenue By : Mr. Ashish Heliwal, Dr : Date Of Hearing 15/11/2022 : Date Of Pronouncement 29/12/2022

For Respondent: Assessee by Ms. Shivangi Chopara, AR
Section 143(3)Section 148Section 274

natural justice is rejected. justice is rejected. 4.1.4 During the appell 4.1.4 During the appellate proceedings, the appellant has ate proceedings, the appellant has cited several case laws of jurisdictional as well as non cited several case laws of jurisdictional as well as non cited several case laws of jurisdictional as well as non- jurisdictional High Courts

MEAD JOHNSON NUTRITION (INDIA) PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(2)(1), MUMBAI

In the result, the appeal of the assessee is allowed partly for In the result, the appeal of the assessee is allowed partly for In the result, the appeal of the assessee is allowed partly for stati...

ITA 2751/MUM/2022[2012-13]Status: DisposedITAT Mumbai13 Feb 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Mead Johnson Nutrition (India) Acit, Circle-7(2)(1), Pvt. Ltd., Aayakar Bhavan, Room Unit No. 54, 5Th Floor, Kalpataru Vs. No. 573, 5Th Floor, M.K. Square, Andheri Kurla Road, Road, Andheri (East), Mumbai-400020. Mumbai-400059. Pan No. Aafcm 8167 J Appellant Respondent Assessee By : Shri Bhaumik Goda Revenue By : Smt. Mahita Nair, Cit-Dr : Date Of Hearing 11/01/2023 Date Of Pronouncement : 13/02/2023

For Appellant: Shri Bhaumik GodaFor Respondent: Smt. Mahita Nair, CIT-DR
Section 250

natural justice, contrary to well principles principles principles of of of law, law, law, based based based on on on unsubstantiated unsubstantiated unsubstantiated presumptions presumptions presumptions and and and erroneous erroneous erroneous interpretation interpretation interpretation of of of provisions of law. Thus, the Impugned Order is provisions of law. Thus, the Impugned Order is provisions of law. Thus, the Impugned

M/S. PORTFOLIO FASHIONS PVT LTD.,,MUMBAI vs. CIT (A), DELHI

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

ITA 1241/MUM/2023[2013-14]Status: DisposedITAT Mumbai25 Oct 2023AY 2013-14

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Portfolio Fashions Pvt. Ltd., V. Cit (A) 5A, Jindal Mansion Delhi Dr. G. Deshmukh Marg Mumbai - 400026 Pan: Aadcp7858D (Appellant) (Respondent) Assessee Represented By : Shri Hiro Rai Department Represented By : Shri H.M. Bhatt

Section 143(2)

natural justice was denied by non-issue of show cause notice before making the additional disallowance of Rs. 6,98,35,282/- Thus

ITO 19(1)(2), MUMBAI vs. BABULAL U MUNOT, MUMBAI

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 4506/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 May 2018AY 2010-11

Bench: Shri Rajendra, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4506/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2010-11) The Ito-19(1)(2), Mumbai, बिधम/ Shri Babulal U Munot 2Nd Floor, Matru Mandir, Prop. M/S. Steel Samrat Vs. (India) Flat No. 1901-A, 19Th Tardeo Road, Mumbai- 400007 Floor, Shreepati Tower, A Wing, Tatya Gharpure Path, Girgaon Mumbai-04 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aftpm5429H (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri T. A. Khan (Dr) Assessee By: None सुनवाई की तारीख / Date Of Hearing: 26.03.2018 घोषणा की तारीख /Date Of Pronouncement: 11.05.2018 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 15.05.2015 Passed By The Commissioner Of Income Tax (Appeals) -30, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2010- 11. 2. The Revenue Has Raised The Following Grounds: - “(1) Whether, On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Restricting The Addition To The Extent Of 7.5% Of Non-Genuine Purchase Claimed By The Assessee A.Y.2010-11

For Appellant: NoneFor Respondent: Shri T. A. Khan (DR)
Section 133(6)Section 143(1)Section 143(2)Section 69C

justice, if the disallowance is sustained at 12.5% of the purchase from these two parties. The Assessing Officer is directed to work out the disallowance accordingly." Since the facts of the assesses '5 case are identical, we respectfully following the above decision of the ITAT, direct the Assessing Officer to disallow 12.5% of the purchases made during the year under