Bombay High Court
Pr. Commissioner Of Income Tax 19 Mumbai vs Rajesh B. Jain on 4 April, 2022
Author: N.R. Borkar
Bench: K.R. Shriram, N.R. Borkar
Digitally signed
by GAURI
GAURI AMIT
AMIT GAEKWAD
1/8 904.ITXA-707-2022.doc
Date:
GAEKWAD 2022.04.05
17:58:29 +0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.707 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Regal Sales Corporation ....Respondent
WITH
INCOME TAX APPEAL NO.607 OF 2021
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Omkar Metal & Alloys Corporation ....Respondent
WITH
INCOME TAX APPEAL NO.542 OF 2021
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Omkar Metal & Alloys Corporation ....Respondent
WITH
INCOME TAX APPEAL NO.409 OF 2021
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Omkar Metal & Alloys Corporation ....Respondent
WITH
INCOME TAX APPEAL NO.635 OF 2021
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Omkar Metal & Alloys Corporation ....Respondent
WITH
INCOME TAX APPEAL NO.611 OF 2021
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Omkar Metal & Alloys Corporation ....Respondent
WITH
INCOME TAX APPEAL NO.658 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
Gauri Gaekwad
2/8 904.ITXA-707-2022.doc
V/s.
Vilayti Tube India ....Respondent
WITH
INCOME TAX APPEAL NO.652 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Sterling Steel Industries ....Respondent
WITH
INCOME TAX APPEAL NO.410 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Jaydeep Metals and Tubes ....Respondent
WITH
INCOME TAX APPEAL NO.846 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Vilayti Tube India ....Respondent
WITH
INCOME TAX APPEAL NO.649 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Vilayti Tube India ....Respondent
WITH
INCOME TAX APPEAL NO.154 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Harakchand Tikamchand Sanghvi ....Respondent
WITH
INCOME TAX APPEAL NO.145 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Harakchand Tikamchand Sanghvi ....Respondent
WITH
INCOME TAX APPEAL NO.684 OF 2022
Gauri Gaekwad
3/8 904.ITXA-707-2022.doc
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Jay Jyoti Steel ....Respondent
WITH
INCOME TAX APPEAL NO.763 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Sawalchand B. Sanghvi ....Respondent
WITH
INCOME TAX APPEAL NO.737 OF 2021
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Kailash Ghewarchand Jain ....Respondent
WITH
INCOME TAX APPEAL NO.1224 OF 2021
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Mukesh Samrathmal Jain ....Respondent
WITH
INCOME TAX APPEAL NO.243 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Manjiram D. Patel ....Respondent
WITH
INCOME TAX APPEAL NO.1174 OF 2021
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Manjiram D. Patel ....Respondent
WITH
INCOME TAX APPEAL NO.1246 OF 2021
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Kundanmal Narayan Saini ....Respondent
WITH
Gauri Gaekwad
4/8 904.ITXA-707-2022.doc
INCOME TAX APPEAL NO.821 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Kundanmal Narayan Saini ....Respondent
WITH
INCOME TAX APPEAL NO.1247 OF 2021
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Mehta Steel House ....Respondent
WITH
INCOME TAX APPEAL NO.417 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Kundanmal Narayan Saini ....Respondent
WITH
INCOME TAX APPEAL NO.152 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Rajnish Madan Mehra ....Respondent
WITH
INCOME TAX APPEAL NO.1194 OF 2021
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Mafatlal H. Bothra HUF ....Respondent
WITH
INCOME TAX APPEAL NO.1113 OF 2021
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Juneja Global ....Respondent
WITH
INCOME TAX APPEAL NO.1120 OF 2021
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Rajnish Madan Mehra ....Respondent
Gauri Gaekwad
5/8 904.ITXA-707-2022.doc
WITH
INCOME TAX APPEAL NO.562 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Shrenik C. Jain ....Respondent
WITH
INCOME TAX APPEAL NO.1170 OF 2021
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Rajesh M. Chauhan ....Respondent
WITH
INCOME TAX APPEAL NO.482 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Royal Metals ....Respondent
WITH
INCOME TAX APPEAL NO.666 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Shyamsundar P. Chauhan Prop. Pratap Steel ....Respondent
WITH
INCOME TAX APPEAL NO.1226 OF 2021
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Ramesh HUF ....Respondent
WITH
INCOME TAX APPEAL NO.838 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Sunita Ankush Kurale ....Respondent
WITH
INCOME TAX APPEAL NO.699 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Gauri Gaekwad
6/8 904.ITXA-707-2022.doc
Shrenik C. Jain ....Respondent
WITH
INCOME TAX APPEAL NO.765 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Rajendra Narsinghmal Sanghvi HUF ....Respondent
WITH
INCOME TAX APPEAL NO.744 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Rajeev Bheekhiprasad Gupta ....Respondent
WITH
INCOME TAX APPEAL NO.830 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Rishabh Steel Centre ....Respondent
WITH
INCOME TAX APPEAL NO.811 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Rajesh B. Jain ....Respondent
WITH
INCOME TAX APPEAL NO.1264 OF 2021
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Pawan Kumar Nagaraj Mehta ....Respondent
WITH
INCOME TAX APPEAL NO.1227 OF 2021
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Pawan Kumar Nagaraj Mehta ....Respondent
WITH
INCOME TAX APPEAL NO.403 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Gauri Gaekwad
7/8 904.ITXA-707-2022.doc
Rohinton Cyrus Malesra ....Respondent
WITH
INCOME TAX APPEAL NO.1250 OF 2021
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Pawan Kumar Nagaraj Mehta ....Respondent
WITH
INCOME TAX APPEAL NO.660 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Rishabh Steel Centre ....Respondent
WITH
INCOME TAX APPEAL NO.1242 OF 2021
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
New Look Brassiere Co. ....Respondent
WITH
INCOME TAX APPEAL NO.721 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
A.J.M. and Co. ....Respondent
WITH
INCOME TAX APPEAL NO.484 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Amit Mafatlal Shah ....Respondent
WITH
INCOME TAX APPEAL NO.480 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Amit Mafatlal Shah ....Respondent
WITH
INCOME TAX APPEAL NO.406 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
Gauri Gaekwad
8/8 904.ITXA-707-2022.doc
V/s.
Amit Mafatlal Shah ....Respondent
WITH
INCOME TAX APPEAL NO.824 OF 2022
Principal Commissioner of Income Tax - 19 ....Appellant
V/s.
Amit Mafatlal Shah ....Respondent
----
Mr. Sham Walve for appellant in all appeals.
Mr. Rahul Hakani for respondent in ITXA/1264/2021, 1227/2021 and
1250/2021.
Mr. Ruturaj Gurjar for respondent in ITXA/154/2022 AND 145/2022.
Ms. Aasifa Khan for respondent in ITXA/744/2022.
Ms. Namrata Kasale for respondent in ITXA/1242/2021.
----
CORAM : K.R. SHRIRAM &
N.R. BORKAR, JJ.
DATED : 4th 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, 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.)
1. Income Tax Appeal No.1004 of 2016 & Connected appeals dated 11 th February 2019
2. Income Tax Appeal No.413 of 2017 dated 15th July 2017 Gauri Gaekwad