Bombay High Court
Pr. Commissioner Of Income Tax 19 Mumbai vs Mafatlal H Bothra Huf on 5 April, 2022
Author: N.R. Borkar
Bench: K.R. Shriram, N.R. Borkar
902-ITXA-1117-2021.odt
KANCHAN
PRASHANT
DHURI
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
Digitally signed by
KANCHAN
PRASHANT DHURI
INCOME TAX APPEAL NO. 1117 OF 2021
Date: 2022.04.05
17:01:26 +0530
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Mafatlal H. Bothra HUF ... Respondent
WITH
INCOME TAX APPEAL NO. 627 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Suresh Mehta HUF ... Respondent
WITH
INCOME TAX APPEAL NO. 1189 OF 2021
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Kirtikumar Shantilal Chandan ... Respondent
WITH
INCOME TAX APPEAL NO. 736 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Bhagwanram Harchandji Prajapat ... Respondent
WITH
INCOME TAX APPEAL NO. 12 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Dineshkumar J. Jain ... Respondent
WITH
INCOME TAX APPEAL NO. 680 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Delux Steel Impex ... Respondent
Kanchan P Dhuri 1 / 9
902-ITXA-1117-2021.odt
WITH
INCOME TAX APPEAL NO. 773 OF 2021
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Omprakash Hukmaram Vishnoi ... Respondent
WITH
INCOME TAX APPEAL NO. 87 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Nemichand K. Shah ... Respondent
WITH
INCOME TAX APPEAL NO. 626 OF 2021
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Jyoti Metal Corporation ... Respondent
WITH
INCOME TAX APPEAL NO. 646 OF 2021
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Jyoti Metal Corporation ... Respondent
WITH
INCOME TAX APPEAL NO. 639 OF 2021
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Jyoti Metal Corporation ... Respondent
WITH
INCOME TAX APPEAL NO. 629 OF 2021
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Babulal Jetharamji Vishnoi ... Respondent
WITH
INCOME TAX APPEAL NO. 643 OF 2021
Kanchan P Dhuri 2 / 9
902-ITXA-1117-2021.odt
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Ganpat Metal Industries ... Respondent
WITH
INCOME TAX APPEAL NO. 88 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Pawanraj P. Doshi ... Respondent
WITH
INCOME TAX APPEAL NO. 91 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Parasmal F. Sanghavi (HUF) ... Respondent
WITH
INCOME TAX APPEAL NO. 1168 OF 2021
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Parasmal F. Sanghavi (HUF) ... Respondent
WITH
INCOME TAX APPEAL NO. 1231 OF 2021
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Pratap N. Rajgor ... Respondent
WITH
INCOME TAX APPEAL NO. 1172 OF 2021
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
P. Kantilal and Co. ... Respondent
WITH
INCOME TAX APPEAL NO. 836 OF 2022
Kanchan P Dhuri 3 / 9
902-ITXA-1117-2021.odt
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
P. Kantilal and Co. ... Respondent
WITH
INCOME TAX APPEAL NO. 634 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Pratap N. Rajgor ... Respondent
WITH
INCOME TAX APPEAL NO. 1238 OF 2021
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
P. Kantilal and Co. ... Respondent
WITH
INCOME TAX APPEAL NO. 606 OF 2021
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Pawanraj P. Doshi ... Respondent
WITH
INCOME TAX APPEAL NO. 41 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Puraram Modi ... Respondent
WITH
INCOME TAX APPEAL NO. 534 OF 2021
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Laxmi Steel (India) ... Respondent
WITH
INCOME TAX APPEAL NO. 654 OF 2022
Kanchan P Dhuri 4 / 9
902-ITXA-1117-2021.odt
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Jupiter Metal ... Respondent
WITH
INCOME TAX APPEAL NO. 784 OF 2021
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Laxman D. Daware, Prop. Yogeshwar Metals ... Respondent
WITH
INCOME TAX APPEAL NO. 624 OF 2021
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Hariram R. Parmar ... Respondent
WITH
INCOME TAX APPEAL NO. 628 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Laxmi Steel (India) ... Respondent
WITH
INCOME TAX APPEAL NO. 10 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Mafaram Chowdhary ... Respondent
WITH
INCOME TAX APPEAL NO. 609 OF 2021
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Mafaram Chowdhary ... Respondent
WITH
INCOME TAX APPEAL NO. 441 OF 2022
Kanchan P Dhuri 5 / 9
902-ITXA-1117-2021.odt
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Manav Steel and Engineering Co. ... Respondent
WITH
INCOME TAX APPEAL NO. 1234 OF 2021
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Manav Steel and Engineering Co. ... Respondent
WITH
INCOME TAX APPEAL NO. 1235 OF 2021
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Mukesh Samrathmal Jain ... Respondent
WITH
INCOME TAX APPEAL NO. 753 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Shobhagadevi Amritlal Jain ... Respondent
WITH
INCOME TAX APPEAL NO. 637 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Valson Metal ... Respondent
WITH
INCOME TAX APPEAL NO. 817 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Valson Metal ... Respondent
WITH
INCOME TAX APPEAL NO. 749 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
Kanchan P Dhuri 6 / 9
902-ITXA-1117-2021.odt
V/s.
Ramila Jethmal Bothra ... Respondent
WITH
INCOME TAX APPEAL NO. 419 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Sanghvi Metals ... Respondent
WITH
INCOME TAX APPEAL NO. 657 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Saroj S. Jain ... Respondent
WITH
INCOME TAX APPEAL NO. 432 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Ramila Jethmal Bothra ... Respondent
WITH
INCOME TAX APPEAL NO. 755 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Ramila Jethmal Bothra ... Respondent
WITH
INCOME TAX APPEAL NO. 795 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Ramesh Sawantmal Bhansali ... Respondent
WITH
INCOME TAX APPEAL NO. 433 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Kalindi Tubes ... Respondent
Kanchan P Dhuri 7 / 9
902-ITXA-1117-2021.odt
WITH
INCOME TAX APPEAL NO. 437 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Kirti Murlidhar Muni ... Respondent
WITH
INCOME TAX APPEAL NO. 1229 OF 2021
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Mahendra Chunilal Jain ... Respondent
WITH
INCOME TAX APPEAL NO. 1244 OF 2021
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Mukeshkumar Bhandari ... Respondent
WITH
INCOME TAX APPEAL NO. 422 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Rajshree Implex ... Respondent
WITH
INCOME TAX APPEAL NO. 448 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Rajendra Narsinghmal Sanghvi ... Respondent
WITH
INCOME TAX APPEAL NO. 440 OF 2022
Pr. Commissioner of Income Tax-19, Mumbai ... Appellant
V/s.
Rajendra Narsinghmal Sanghvi ... Respondent
.........
Mr. Sham Walve for the Appellant in all Income Tax Appeals.
Kanchan P Dhuri 8 / 9
902-ITXA-1117-2021.odt
Mr. P.C. Tripathi alongwith Mr. Prakash Pandit for the Respondent in ITXA-
1231-2021, ITXA-634-2022, ITXA-784-2021.
Ms. Neelam C. Jadhav for the Respondents in ITXA-1172-2021, ITXA-1238-
2021, ITXA-836-2022.
Mr. Jitendra Singh for the respondent in ITXA-41-2022.
Mr. Sameer Dalal alongwith Ms. Aasifa Khan in ITXA-637-2022, ITXA-817-
2022.
Mr. Aviraj Tarar instructed by Tarar Law Associates for the Respondent in ITXA-
1244-2021.
.........
CORAM : K.R. SHRIRAM AND
N.R. BORKAR, JJ.
DATED : APRIL 5, 2022
P.C. :-
1] Mr. Walve states that substantial questions of law proposed in
these appeals are squarely covered by the orders passed by this Court in the cases of The Principal Commissioner of Income Tax-17 Vs. M/s. Mohammad Haji Adam & Co.1 and Principal Commissioner of Income Tax, Central-4 Vs. M/ s. Paramshakti Distributors Pvt. Ltd.2, and therefore the appeals could be disposed.
2] Accordingly, all appeals disposed.
( N.R. BORKAR, J. ) ( K.R. SHRIRAM, J. )
1 Income Tax Appeal No.1004 of 2016 & connected appeals, dated 11th February, 2019.
2 Income Tax Appeal No.413 of 2017, dated 15th July, 2017.
Kanchan P Dhuri 9 / 9