Acit-26(2), Mumbai vs Smt. Pushpa Madan Sharma, Mumbai on 21 September, 2021
7.2.9 The Hon‟ble Jurisdictional High Court in the case of Pr.CIT vs. M /s
Mohommad Haji Adam & Co. in ITA No. 1004 of 2016 vide its order dated
11.02.2019 has held as under: "8. In the present case, as noted above,
the assessee was a trader of fabrics. The A.O. found three entities who
were indulging in bogus billing activities.