Bombay High Court
The Pr. Commissioner Of Income Tax-17, ... vs Mayur Kalji Chheda on 12 April, 2022
Author: N.R. Borkar
Bench: K.R. Shriram, N.R. Borkar
Digitally
signed by
GAURI GAURI AMIT 1/9 905.ITXA-1490-2020.doc
GAEKWAD
AMIT Date:
GAEKWAD 2022.04.13
17:25:09
+0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.1490 OF 2020
Principal Commissioner of Income Tax - 25 ....Appellant
V/s.
Sonika P. Shetty ....Respondent
WITH
INCOME TAX APPEAL NO.1368 OF 2021
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Suresh Maneklal Sheth ....Respondent
WITH
INCOME TAX APPEAL NO.8 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Suresh Maneklal Sheth ....Respondent
WITH
INCOME TAX APPEAL NO.22 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Suresh Maneklal Sheth ....Respondent
WITH
INCOME TAX APPEAL NO.493 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
G.K. Constructions ....Respondent
WITH
INCOME TAX APPEAL NO.21 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Mayur Lalji Chheda ....Respondent
WITH
INCOME TAX APPEAL NO.19 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
Gauri Gaekwad
2/9 905.ITXA-1490-2020.doc
V/s.
Mayur Kalji Chheda ....Respondent
WITH
INCOME TAX APPEAL NO.1172 OF 2020
Principal Commissioner of Income Tax - 25 ....Appellant
V/s.
Actube Enterprises ....Respondent
WITH
INCOME TAX APPEAL NO.1173 OF 2020
Principal Commissioner of Income Tax - 25 ....Appellant
V/s.
SVPNH Steel Services ....Respondent
WITH
INCOME TAX APPEAL NO.336 OF 2022
Principal Commissioner of Income Tax - 26 ....Appellant
V/s.
Arif Khan ....Respondent
WITH
INCOME TAX APPEAL NO.656 OF 2020
Principal Commissioner of Income Tax - 26 ....Appellant
V/s.
Farhana Nisar Siddiqui ....Respondent
WITH
INCOME TAX APPEAL NO.6 OF 2021
Principal Commissioner of Income Tax - 25 ....Appellant
V/s.
Sonika P. Shetty ....Respondent
WITH
INCOME TAX APPEAL NO.14 OF 2021
Principal Commissioner of Income Tax - 25 ....Appellant
V/s.
Sureshchandra R. Mittal ....Respondent
WITH
INCOME TAX APPEAL NO.7 OF 2021
Gauri Gaekwad
3/9 905.ITXA-1490-2020.doc
Principal Commissioner of Income Tax - 25 ....Appellant
V/s.
Sureshchandra R. Mittal ....Respondent
WITH
INCOME TAX APPEAL NO.335 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Bipin Umakant Joshi ....Respondent
WITH
INCOME TAX APPEAL NO.700 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Rakesh Inder Bachani ....Respondent
WITH
INCOME TAX APPEAL NO.80 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Shah and Shah Writing Enterprises ....Respondent
WITH
INCOME TAX APPEAL NO.411 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Prakash J. Bharadia ....Respondent
WITH
INCOME TAX APPEAL NO.425 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Rakesh Inder Bachani ....Respondent
WITH
INCOME TAX APPEAL NO.1367 OF 2021
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Tejinderpalsingh Pritamsingh Bath ....Respondent
WITH
Gauri Gaekwad
4/9 905.ITXA-1490-2020.doc
INCOME TAX APPEAL NO.529 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Bipin Umakant Joshi ....Respondent
WITH
INCOME TAX APPEAL NO.560 OF 2022
The Chief Commissioner of Income Tax (OSD)
I/c. Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Kuldeep Glass and Alluminium ....Respondent
WITH
INCOME TAX APPEAL NO.764 OF 2022
The Chief Commissioner of Income Tax (OSD)
I/c. Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Navin Jaichand Doshi ....Respondent
WITH
INCOME TAX APPEAL NO.436 OF 2022
The Chief Commissioner of Income Tax (OSD)
I/c. Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Navin Jaichand Doshi ....Respondent
WITH
INCOME TAX APPEAL NO.469 OF 2022
The Chief Commissioner of Income Tax (OSD)
I/c. Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Kuldeep Glass and Alluminium ....Respondent
WITH
INCOME TAX APPEAL NO.414 OF 2022
The Chief Commissioner of Income Tax (OSD)
I/c. Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Navin Jaichand Doshi ....Respondent
WITH
Gauri Gaekwad
5/9 905.ITXA-1490-2020.doc
INCOME TAX APPEAL NO.535 OF 2022
The Chief Commissioner of Income Tax (OSD)
I/c. Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Ramesh C. Gala ....Respondent
WITH
INCOME TAX APPEAL NO.552 OF 2022
Chief Commissioner of Income Tax (OSD) ....Appellant
V/s.
Mohammed Ayub Khan ....Respondent
WITH
INCOME TAX APPEAL NO.547 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Samir Shantilal Gosar ....Respondent
WITH
INCOME TAX APPEAL NO.1296 OF 2022
Chief Commissioner of Income Tax (OSD) ....Appellant
V/s.
Mubarak Hussain Shaikh ....Respondent
WITH
INCOME TAX APPEAL NO.527 OF 2022
Chief Commissioner of Income Tax (OSD) ....Appellant
V/s.
Supack Corporation ....Respondent
WITH
INCOME TAX APPEAL NO.461 OF 2022
The Chief Commissioner of Income Tax (OSD)
I/c. Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Navin Jaichand Doshi ....Respondent
WITH
INCOME TAX APPEAL NO.488 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
Gauri Gaekwad
6/9 905.ITXA-1490-2020.doc
V/s.
Gajanan Builders ....Respondent
WITH
INCOME TAX APPEAL NO.725 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Gajanan Builders ....Respondent
WITH
INCOME TAX APPEAL NO.337 OF 2022
The Chief Commissioner of Income Tax (OSD)
I/c. Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Prime Steel ....Respondent
WITH
INCOME TAX APPEAL NO.412 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Samir H. Padia ....Respondent
WITH
INCOME TAX APPEAL NO.690 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Chirag R. Shah ....Respondent
WITH
INCOME TAX APPEAL NO.227 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Anupam Stationary Plaza ....Respondent
WITH
INCOME TAX APPEAL NO.730 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Western India Marine Mills and Engineers ....Respondent
WITH
INCOME TAX APPEAL NO.745 OF 2022
Gauri Gaekwad
7/9 905.ITXA-1490-2020.doc
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Sunilkumar H. Khetawat ....Respondent
WITH
INCOME TAX APPEAL NO.724 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Western India Marine Mills and Engineers ....Respondent
WITH
INCOME TAX APPEAL NO.1239 OF 2021
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Rakeshkumar S. Khandelwal ....Respondent
WITH
INCOME TAX APPEAL NO.727 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Ramniklal S. Shah @ Malavia ....Respondent
WITH
INCOME TAX APPEAL NO.731 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Uday Trading Corporation ....Respondent
WITH
INCOME TAX APPEAL NO.888 OF 2022
Principal Commissioner of Income Tax - 17 ....Appellant
V/s.
Ramniklal S. Shah @ Malavia ....Respondent
WITH
INCOME TAX APPEAL NO.2930 OF 2019
Principal Commissioner of Income Tax - 31 ....Appellant
V/s.
Rajendra Kumar Biyani ....Respondent
WITH
Gauri Gaekwad
8/9 905.ITXA-1490-2020.doc
INCOME TAX APPEAL NO.3143 OF 2019
Principal Commissioner of Income Tax - 31 ....Appellant
V/s.
Rajendra Kumar Biyani ....Respondent
WITH
INCOME TAX APPEAL NO.554 OF 2019
Principal Commissioner of Income Tax - 31 ....Appellant
V/s.
Rajendra Kumar Biyani ....Respondent
WITH
INCOME TAX APPEAL NO.555 OF 2019
Principal Commissioner of Income Tax - 31 ....Appellant
V/s.
Rajendra Kumar Biyani ....Respondent
----
Mr. Sham V. Walve for appellant in all appeals.
Ms. Niyati Mankad i/b. Mr. Rahul Hakani for respondent in
ITXA/1172/2020.
Ms. Aasifa Khan for respondent in ITXA/764/2022, ITXA/436/2022,
ITXA/414/2022 and ITXA/461/2022.
Ms. Ruchi Rathod i/b. Ratan Samal and Co. for respondent in
ITXA/1239/2021.
Mr. Jas Sanghavi i/b. PDS Legal for respondent in ITXA/227/2022.
----
CORAM : K.R. SHRIRAM &
N.R. BORKAR, JJ.
DATED : 12th 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 V/s. M/s.
Mohommad Haji Adam & Co.1 and Principal Commissioner of Income Tax,
1. Income Tax Appeal No.1004 of 2016 & Connected appeals dated 11th February 2019 Gauri Gaekwad 9/9 905.ITXA-1490-2020.doc Central-4 V/s. 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.) 2 . Income Tax Appeal No.413 of 2017 dated 15th July 2017 Gauri Gaekwad