Bombay High Court
Pr. Commissioner Of Income Tax-31, ... vs Vnc Infraprojects on 11 April, 2022
Author: N.R. Borkar
Bench: K. R. Shriram, N.R. Borkar
901-ITXA-1235-2018.odt
- Chitra Sonawane
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.1235 OF 2018
PR.Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
Mahavir Construction .. Respondents.
WITH
INCOME TAX APPEAL NO.1078/2020
Pr. Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
Pravin V. Mehta .. Respondents.
WITH
INCOME TAX APPEAL NO.658/2019
Pr. Commissioner of Income Tax-30,Mumbai .. Appellant.
Vs.
Meditrin Instruments .. Respondents.
WITH
INCOME TAX APPEAL NO.660/2019
Pr. Commissioner of Income Tax-30,Mumbai .. Appellant.
Vs.
Meditrin Instruments .. Respondents.
WITH
INCOME TAX APPEAL NO.2987/2018
Pr. Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
VNC Infraprojects .. Respondents.
WITH
INCOME TAX APPEAL NO.851/2022
Pr. Commissioner of Inocme Tax-25,Mumbai .. Appellant.
Vs.
Manoj D. Chitalia .. Respondents.
Digitally signed
by CHITRA
CHITRA SANJAY
SANJAY SONAWANE
SONAWANE Date:
2022.04.12
1 of 8
19:08:58 +0530
901-ITXA-1235-2018.odt
WITH
INCOME TAX APPEAL NO.978/2019
Pr. Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
Amrish Rubber Products .. Respondents.
WITH
INCOME TAX APPEAL NO.2355/2019
Pr. Commissioner of Income Tax-25,Mumbai .. Appellant.
Vs.
Jai Pravin Gandhi .. Respondents.
WITH
INCOME TAX APPEAL NO.1241/2018
Pr. Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
Ashok Kumar Rungta .. Respondent.
WITH
INCOME TAX APPEAL NO.347/2019
Pr. Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
Fancy Wear .. Respondent.
WITH
INCOME TAX APPEAL NO.1656/2019
Pr. Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
Fancy Wear .. Respondent.
WITH
INCOME TAX APPEAL NO.346/2019
Pr. Commissioner of Income Tax-17,Mumbai .. Appellant.
Vs.
Amulakh H. Vora, Proprietor Manhar
Trading Corp. .. Respondent.
WITH
INCOME TAX APPEAL NO.153/2020
Pr. Commissioner of Income Tax-26,Mumbai .. Appellant.
Vs.
V. K. Trading Co. .. Respondent.
2 of 8
901-ITXA-1235-2018.odt
WITH
INCOME TAX APPEAL NO.177/2020
Pr. Commissioner of Income Tax-26,Mumbai .. Appellant.
Vs.
V. K. Trading Co. .. Respondent.
WITH
INCOME TAX APPEAL NO.758/2020
Pr. Commissioner of Income Tax-26, Mumbai .. Appellant.
Vs.
Datta Digamber Automobiles .. Respondent.
WITH
INCOME TAX APPEAL NO.584/2020
Pr. Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
Kumud Metal Foundry .. Respondent.
WITH
INCOME TAX APPEAL NO.517/2020
Pr. Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
Sirajuddin M. Siddiqui .. Respondent.
WITH
INCOME TAX APPEAL NO.522/2020
Pr. Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
Kumud Metal Foundry .. Respondent.
WITH
INCOME TAX APPEAL NO.2059/2019
Pr. Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
Kumud Metal Foundry .. Respondent.
WITH
INCOME TAX APPEAL NO.1293/2020
Pr. Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
Rakesh Praful Chandra Bhatt .. Respondent.
3 of 8
901-ITXA-1235-2018.odt
WITH
INCOME TAX APPEAL NO.3018/2018
Pr. Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
Gajanan Builders .. Respondent.
WITH
INCOME TAX APPEAL NO.3158/2019
Pr. Commissioner of Income Tax-26,Mumbai .. Appellant.
Vs.
Mohd.Arif H. Khan .. Respondent.
WITH
INCOME TAX APPEAL NO.3124/2019
Pr. Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
Adarsh Kaul .. Respondent
WITH
INCOME TAX APPEAL NO.2493/2019
Pr. Commissioner of Income Tax-25 .. Appellant.
Vs.
Trans Conduct (India) .. Respondent
WITH
INCOME TAX APPEAL NO.3058/2019
Pr. Commissioner of Income Tax-25 .. Appellant.
Vs.
Trans Conduct (India) .. Respondent
WITH
INCOME TAX APPEAL NO.1437/2020
Pr. Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
Goel Packaging .. Respondent
4 of 8
901-ITXA-1235-2018.odt
WITH
INCOME TAX APPEAL NO.1174/2020
Pr. Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
Goel Packaging .. Respondent
WITH
INCOME TAX APPEAL NO.1101/2020
Pr. Commissioner of Income Tax-31,Mumbai ..
Appellant.
Vs.
Goel Packaging .. Respondent
WITH
INCOME TAX APPEAL NO.2929/2019
Pr. Commissioner of Income Tax-31,Mumbai ..
Appellant.
Vs.
Goel Packaging .. Respondent
WITH
INCOME TAX APPEAL NO.2950/2019
Pr. Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
Chandan Jangid .. Respondent
WITH
INCOME TAX APPEAL NO.2954/2019
Pr. Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
Chandan Jangid .. Respondent
WITH
INCOME TAX APPEAL NO.3003/2019
Pr. Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
Shreeram Engineers .. Respondent
WITH
INCOME TAX APPEAL NO.140/2020
Pr. Commissioner of Income Tax-25 .. Appellant.
Vs.
Amit Bipin Mody .. Respondent
5 of 8
901-ITXA-1235-2018.odt
WITH
INCOME TAX APPEAL NO.297/2021
Pr. Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
Laxmi Sanitary Engineers & Contracts .. Respondent
WITH
INCOME TAX APPEAL NO.125/2020
Pr. Commissioner of Income Tax-31,Mumbai .. Appellant.
Vs.
Laxmi Sanitary Engineers & Contracts .. Respondent
WITH
INCOME TAX APPEAL NO.124/2020
Pr. Commissioner of Income Tax-25 .. Appellant.
Vs.
Amit Bipin Mody .. Respondent
WITH
INCOME TAX APPEAL NO.3119/2019
Pr. Commissioner of Income Tax-33,Mumbai .. Appellant.
Vs.
Ketan G. Badiani .. Respondent
WITH
INCOME TAX APPEAL NO.3127/2019
Pr. Commissioner of Income Tax-25 .. Appellant.
Vs.
Amit Bipin Mody .. Respondent
WITH
INCOME TAX APPEAL NO.3123/2019
Pr. Commissioner of Income Tax-25 .. Appellant.
Vs.
Amit Bipin Mody .. Respondent
WITH
INCOME TAX APPEAL NO.155/2020
Pr. Commissioner of Income Tax-25 .. Appellant.
Vs.
Amit B. Mody .. Respondent
6 of 8
901-ITXA-1235-2018.odt
WITH
INCOME TAX APPEAL NO.3153/2019
Pr. Commissioner of Income Tax-25 .. Appellant.
Vs.
Amit B. Mody .. Respondent
INCOME TAX APPEAL NO.79/2020
Pr. Commissioner of Income Tax-26,Mumbai .. Appellant.
Vs.
Kavita Hule .. Respondent
WITH
INCOME TAX APPEAL NO.1299/2020
Pr. Commissioner of Income Tax-26 .. Appellant.
Vs.
Sehrullah K. Khan .. Respondent
WITH
INCOME TAX APPEAL NO.766/2020
Pr. Commissioner of Income Tax-31, Mumbai .. Appellant.
Vs.
Shrenik Steel Co. .. Respondent
WITH
INCOME TAX APPEAL NO.756/2020
Pr. Commissioner of Income Tax-31, Mumbai .. Appellant.
Vs.
Shrenik Steel Co. .. Respondent
WITH
INCOME TAX APPEAL NO.1279/2020
Pr. Commissioner of Income Tax-31 .. Appellant.
Vs.
Mukesh M. Parmar .. Respondent
WITH
INCOME TAX APPEAL NO.2213/2019
Pr. Commissioner of Income Tax-31, Mumbai .. Appellant.
Vs.
Laxmi Sanitary Engineers & Contracts .. Respondent
7 of 8
901-ITXA-1235-2018.odt
WITH
INCOME TAX APPEAL NO.2185/2019
Pr. Commissioner of Income Tax-31,Mumbai.. Appellant.
Vs.
Powerflex Industries .. Respondent
.....
Mr.Sham V. Walve for appellant in all appeals. Mr. Ashok J. Patil for respondt. In ITXA 1235/2018. Mr.Atul K. Jasani for Respdt. In ITXA no.2987/2018. Mr. Jitendra Singh for Respdt. In ITXA 346/2019 and ITXA 648/2020. Mr.Jas Sanghavi a/w Mr. Viraaj Y. Bhate i/b PDS Legal for Respdt in ITXA no.347/2019.
Mr. Rahul K. Hakani for Respdt in ITXA/2493/2019 and ITXA 3058/2019.
Mr. Jas Sanghavi for Respdt. In ITXA-3127/2019, ITXA 3123/2019, ITXA/155/2020 and ITXA 3153/2019.
CORAM : K. R. SHRIRAM & N.R. BORKAR, J.J. DATED : 11TH APRIL, 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. Mohommad Haji Adam & Co. 1 and Principal Commissioner of Income Tax, Central-4 Vs. M/s ParamshaktiDistributors 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.1004/2016 & connected appeals dated 11th February 2019 2 Income Tax Appeal No.413/2017 dated 15th July 2017 8 of 8