decision of the Gujarat High Court in the case of Mitesh
Rolling Mills (P) Ltd. Vs. CIT (258 ITR 278) (Guj.) and decision of
Rajasthan ... Gujarat High Court in
the case of Mitesh Rolling Mills (P) Ltd. Vs. CIT (supra), which is asunder:-
''In the instant case
upon the judgment of
Gujarat High Court in the case of Mitesh Rolling Mills Pvt.Ltd. vs. CIT
258 ITR 278 (Guj.) and decisions ... Noorjahan 237 ITR 570 (SC)
3. Mitesh Rolling Mills (P) Ltd. vs. CIT 258 ITR 278 (Guj.)
4. India Rice Mills
DCIT Vs. Rohini Builders , 256 ITR 360
and Mitesh Rolling Vs. CIT , 258 ITR 278, it is submitted that additions
ought not to have been
decision of Hon.
Jurisdictional High Court in the case of Mitesh Rolling Mills (P) Ltd.
(supra) to support his claim that addition
decision of Hon. Jurisdictional High Court in the case of
Mitesh Rolling Mills (P) Ltd. (supra) to support his claim that addition
arbitrarily.
7.1. The AR placed reliance on the following judicial precedents:
- Mitesh Rolling Mills
Gujarat high court decision in the case of Mitesh Rolling Mills P. Ltd. to
emphasize the fact that it is only the real income
Noorjahan 237 ITR 570 (SC)
3. Mitesh Rolling Mills Pvt.Ltd. vs. CIT 258 ITR 278 (Guj.)
4. India Rice Mills
Gujarat High
Court in the case of Mitesh Rolling Mills P. Ltd. Vs. CIT, 258 ITR
-2
ITA No.137/Ahd/2013
Shah Bhagwandas K.Choksi, Surat vs Department Of Income Tax on 19 September, 2014
IN