Bombay High Court
Pr. Commissioner Of Income Tax 19 Mumbai vs Jayveer Steel on 29 March, 2022
Author: N. R. Borkar
Bench: K. R. Shriram, N. R. Borkar
901-ITXA-2211-2019@CONNECTED MATTERS.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.2211 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
JAYVEER STEEL )...RESPONDENT
WITH
INCOME TAX APPEAL NO.892 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
RAKESH RASIKLAL PATEL )...RESPONDENT
WITH
INCOME TAX APPEAL NO.353 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
VISHAL DHANDHIA HUF )...RESPONDENT
AVK 1/20
901-ITXA-2211-2019@CONNECTED MATTERS.doc
WITH
INCOME TAX APPEAL NO.636 OF 2022
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
RIGHT IMPEX )...RESPONDENT
WITH
INCOME TAX APPEAL NO.747 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
AJIT METAL SYNDICATE )...RESPONDENT
WITH
INCOME TAX APPEAL NO.736 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
ALLWYN METALS )...RESPONDENT
WITH
AVK 2/20
901-ITXA-2211-2019@CONNECTED MATTERS.doc
INCOME TAX APPEAL NO.734 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
AJIT METAL SYNDICATE )...RESPONDENT
WITH
INCOME TAX APPEAL NO.731 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
ALLWYN METALS )...RESPONDENT
WITH
INCOME TAX APPEAL NO.724 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
ALLWYN METALS )...RESPONDENT
WITH
AVK 3/20
901-ITXA-2211-2019@CONNECTED MATTERS.doc
INCOME TAX APPEAL NO.3199 OF 2018
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
ALPESH DEVICHAND MEHTA )...RESPONDENT
WITH
INCOME TAX APPEAL NO.86 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
ALPESH DEVALCHAND MEHTA )...RESPONDENT
WITH
INCOME TAX APPEAL NO.1148 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
ALPESH DEVALCHAND MEHTA )...RESPONDENT
WITH
AVK 4/20
901-ITXA-2211-2019@CONNECTED MATTERS.doc
INCOME TAX APPEAL NO.2629 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
RAJENDRA MADHANI )...RESPONDENT
WITH
INCOME TAX APPEAL NO.3293 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
VINIT RAMNIKLAL DEHIA )...RESPONDENT
WITH
INCOME TAX APPEAL NO.746 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
JAYVEER STEEL )...RESPONDENT
WITH
AVK 5/20
901-ITXA-2211-2019@CONNECTED MATTERS.doc
INCOME TAX APPEAL NO.917 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
JAYVEER STEEL )...RESPONDENT
WITH
INCOME TAX APPEAL NO.1514 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
RISHAB STEEL HOUSE )...RESPONDENT
WITH
INCOME TAX APPEAL NO.2798 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
MANGILAL K. DOSHI )...RESPONDENT
WITH
AVK 6/20
901-ITXA-2211-2019@CONNECTED MATTERS.doc
INCOME TAX APPEAL NO.1166 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
SHANTILAL BACHRAJ CHANDAN )...RESPONDENT
WITH
INCOME TAX APPEAL NO.2740 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
MOTILAL P. JAIN )...RESPONDENT
WITH
INCOME TAX APPEAL NO.2741 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
ALLOYAAGE PRODUCT )...RESPONDENT
WITH
AVK 7/20
901-ITXA-2211-2019@CONNECTED MATTERS.doc
INCOME TAX APPEAL NO.186 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
NAGINBHAI KHIMJI CHOUDHARY )...RESPONDENT
WITH
INCOME TAX APPEAL NO.2799 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
SUPER TECH INDUSTRIES )...RESPONDENT
WITH
INCOME TAX APPEAL NO.700 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
NAGINBHAI KHIMJI CHOUDHARY )...RESPONDENT
WITH
AVK 8/20
901-ITXA-2211-2019@CONNECTED MATTERS.doc
INCOME TAX APPEAL NO.992 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
CHANDAN DHINGADMAL JAIN )...RESPONDENT
WITH
INCOME TAX APPEAL NO.229 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
SOHANLAL BOHRA )...RESPONDENT
WITH
INCOME TAX APPEAL NO.2795 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
MANOJKUMAR PARASMAL CHANDAN )...RESPONDENT
WITH
AVK 9/20
901-ITXA-2211-2019@CONNECTED MATTERS.doc
INCOME TAX APPEAL NO.2900 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
NAVDEEP METALS )...RESPONDENT
WITH
INCOME TAX APPEAL NO.2792 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
VIJAY METAL CORPORATION )...RESPONDENT
WITH
INCOME TAX APPEAL NO.2789 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
KIRTI MURLIDHAR MUNI )...RESPONDENT
WITH
AVK 10/20
901-ITXA-2211-2019@CONNECTED MATTERS.doc
INCOME TAX APPEAL NO.2943 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
SOLHANLAL BOHRA )...RESPONDENT
WITH
INCOME TAX APPEAL NO.99 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
KIRTI MURLIDHAR MUNI )...RESPONDENT
WITH
INCOME TAX APPEAL NO.3103 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
BHAIRAV TUBE (INDIA) )...RESPONDENT
WITH
AVK 11/20
901-ITXA-2211-2019@CONNECTED MATTERS.doc
INCOME TAX APPEAL NO.634 OF 2020
PR.COMMISSIONER OF INCOME TAX )
23 MUMBAI )...APPELLANT
V/s.
RAJU KISHINCHAND MAHTANI )...RESPONDENT
WITH
INCOME TAX APPEAL NO.3102 OF 2019
PR.COMMISSIONER OF INCOME TAX )
23 MUMBAI )...APPELLANT
V/s.
RAJU KISHINCHAND MAHTANI )...RESPONDENT
WITH
INCOME TAX APPEAL NO.1036 OF 2021
PR.COMMISSIONER OF INCOME TAX )
23 MUMBAI )...APPELLANT
V/s.
RAJU KISHINCHAND MAHTANI )...RESPONDENT
WITH
AVK 12/20
901-ITXA-2211-2019@CONNECTED MATTERS.doc
INCOME TAX APPEAL NO.637 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
SAMARTHMAL H HSHA JAIN )...RESPONDENT
WITH
INCOME TAX APPEAL NO.108 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
HARESH JAYANTILAL PAREKH )...RESPONDENT
WITH
INCOME TAX APPEAL NO.105 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
CHUNILAL R SHAH )...RESPONDENT
WITH
AVK 13/20
901-ITXA-2211-2019@CONNECTED MATTERS.doc
INCOME TAX APPEAL NO.1354 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
SUPREME STEEL IMPEX )...RESPONDENT
WITH
INCOME TAX APPEAL NO.3283 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
NILESH S DOSHI )...RESPONDENT
WITH
INCOME TAX APPEAL NO.748 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
JITENDRA JUGRAJ BOKADIA )...RESPONDENT
WITH
AVK 14/20
901-ITXA-2211-2019@CONNECTED MATTERS.doc
INCOME TAX APPEAL NO.1189 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
BHURARAM VIRDAJI CHOUDHARY )...RESPONDENT
WITH
INCOME TAX APPEAL NO.3296 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
ARVIND MANRUPCHAND SHAH )...RESPONDENT
WITH
INCOME TAX APPEAL NO.3310 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/s.
BHURARAM VIRDAJI CHOUDHARY )...RESPONDENT
WITH
AVK 15/20
901-ITXA-2211-2019@CONNECTED MATTERS.doc
INCOME TAX APPEAL NO.3134 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/S.
JITENDRA JUGRAJ BOKADIA )...RESPONDENT
WITH
INCOME TAX APPEAL NO.909 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/S.
JITENDRA JUGRAJ BOKADIA )...RESPONDENT
WITH
INCOME TAX APPEAL NO.134 OF 2021
PR.COMMISSIONER OF INCOME TAX )
23 MUMBAI )...APPELLANT
V/S.
CHETAN P. CHITALIA )...RESPONDENT
WITH
AVK 16/20
901-ITXA-2211-2019@CONNECTED MATTERS.doc
INCOME TAX APPEAL NO.3301 OF 2019
PR.COMMISSIONER OF INCOME TAX )
23 MUMBAI )...APPELLANT
V/S.
CHETAN P. CHITALIA )...RESPONDENT
WITH
INCOME TAX APPEAL NO.924 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/S.
VIRMABHAI A PATEL )...RESPONDENT
WITH
INCOME TAX APPEAL NO.749 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/S.
MUKESH C SANGHVI )...RESPONDENT
WITH
AVK 17/20
901-ITXA-2211-2019@CONNECTED MATTERS.doc
INCOME TAX APPEAL NO.854 OF 2022
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/S.
RACHNA CARD COLLECTION )...RESPONDENT
WITH
INCOME TAX APPEAL NO.184 OF 2020
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/S.
ISHRARAM G CHOUDHARY )...RESPONDENT
WITH
INCOME TAX APPEAL NO.874 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/S.
BABULAL U MUNOT )...RESPONDENT
WITH
AVK 18/20
901-ITXA-2211-2019@CONNECTED MATTERS.doc
INCOME TAX APPEAL NO.1160 OF 2019
PR.COMMISSIONER OF INCOME TAX )
19 MUMBAI )...APPELLANT
V/S.
WAMAN HARI PETHE JEWELLERS )...RESPONDENT
Mr.Sham Walve, Advocate for the Appellant in all Appeals.
Ms.Radha Halbe a/w. Mr.Devendra Jain, Advocate for the
Respondent in ITXA-2741-2019.
Ms.Hetal Laghave a/w. Ms.Rutuja N. Pawar, Advocate for
Respondent in ITXA-2795-2019 and ITXA-1514-2019.
Mr.Ankit Rajput a/w. R. Bhatt, Advocate for Respondent in ITXA-
720-2020 AND ITXA-747-2020.
Mr.B.V.Jhaveri, Advocate for Respondent in ITXA-1160-2019.
Mr.Jitendra Singh a/w. Ms.Neha Paranjpe and Mr.Om Kandalkar,
Advocate for Respondent in ITXA-134-2021 and ITXA 3301-2019.
CORAM : K. R. SHRIRAM &
N. R. BORKAR, JJ.
DATE : 29th MARCH 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 AVK 19/20 901-ITXA-2211-2019@CONNECTED MATTERS.doc 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. 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.) ARTI VILAS KHATATE Digitally signed by ARTI VILAS KHATATE Date: 2022.03.30 19:15:03 +0530 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 AVK 20/20