High
Court date 16.6.2016 in the case of CIT vs. Shri. Nirav Modi in ITA
No. 117 of 2014 since reported ... Bombay
High Court in the case of Nirav Modi has attained finality as the
23
ITA Nos.1009 to 1011/Chd/2014
Shri Ramesh Mittal
already been taken after inquiry
(Bombay High Court-CIT vs. Nirav Modi 138 DTR81).
10.1 The power of revision can be exercised only where
M/S Bedi Trading Pvt. Ltd., Ludhiana vs Pr.Cit-1, Ludhaiana on 6 November
Bench 209 TTJ (Mumbai) 409
4 CIT Vs. Nirav Modi 390 ITR (Bom) 292
5 Reliance Money
Mumbai High Court in the case of Nirav Modi
71 Taxmann.com 272 Bombay-High, which decision has
been approved
Bombay High Court in CIT v. Nirav Modi [(2016) 390 ITR
292 (Bom)] (copy of judgment appended from page 14-23 of this synopsis)
wherein
Deccan Jewellers P Ltd. 132 Taxmann.com 73(AP)
CIT vs. Nirav Modi 77 Taxmann.com 15(SC)
M/s Venus Texspin Ltd.. vs. PCIT
High Court of Bombay in the case of CIT vs.
Nirav Modi , [2016] 71 Taxmann.com 272 (Bombay).
14
17. The Hon'ble High
2012 dated 19.08.2015 (Chd Trib).
iii) CIT Vs. Nirav Modi, ITA No.119/2014 dated
ITA No. 554/Chd/2017-
M/s City Beautiful Hotels
Bombay High Court in the case of Nirav Modi vs. CIT
201971 taxmann.com272 (Bom), judgments of the Hon'ble Allahabad
High Court ... deserves to be set aside.
10. Further, in the case of Nirav Modi vs. CIT (supra), the Hon'ble
Bombay High Court has held
