Itxa/1148/2019 Of Pr. Commissioiner Of Income Tax-19 v. Alpesh Devlchand Mehta

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2211 OF 2019 PR.COMMISSIONER OF INCOME TAX19 MUMBAI ) )...APPELLANT V/s. JAYVEER STEEL )...RESPONDENT WITH INCOME TAX APPEAL NO.892 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s. ) )...APPELLANT 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 WITH INCOME TAX APPEAL NO.636 OF 2022 PR.COMMISSIONER OF INCOME TAX19 MUMBAI ) )...APPELLANT V/s. RIGHT IMPEX )...RESPONDENT WITH INCOME TAX APPEAL NO.747 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAI ) )...APPELLANT V/s. AJIT METAL SYNDICATE )...RESPONDENT WITH INCOME TAX APPEAL NO.736 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAI ) )...APPELLANT V/s. ALLWYN METALS )...RESPONDENT WITH AVK 2/20 INCOME TAX APPEAL NO.734 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAI ) )...APPELLANT V/s.AJIT METAL SYNDICATE )...RESPONDENT WITH INCOME TAX APPEAL NO.731 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.ALLWYN METALS ) )...APPELLANT )...RESPONDENT WITH INCOME TAX APPEAL NO.724 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.ALLWYN METALSWITH ) )...APPELLANT)...RESPONDENT AVK 3/20 INCOME TAX APPEAL NO.3199 OF 2018 PR.COMMISSIONER OF INCOME TAX19 MUMBAI V/s. ALPESH DEVICHAND MEHTA ) )...APPELLANT)...RESPONDENT WITH INCOME TAX APPEAL NO.86 OF 2019PR.COMMISSIONER OF INCOME TAX) 19 MUMBAIV/s.ALPESH DEVALCHAND MEHTA ) )...APPELLANT )...RESPONDENT WITH INCOME TAX APPEAL NO.1148 OF 2019 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.ALPESH DEVALCHAND MEHTA ) )...APPELLANT)...RESPONDENT WITH AVK 4/20 INCOME TAX APPEAL NO.2629 OF 2019 PR.COMMISSIONER OF INCOME TAX19 MUMBAI ) )...APPELLANT V/s. RAJENDRA MADHANI )...RESPONDENT WITH INCOME TAX APPEAL NO.3293 OF 2019 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s. ) )...APPELLANT VINIT RAMNIKLAL DEHIA )...RESPONDENT WITH INCOME TAX APPEAL NO.746 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.JAYVEER STEEL ) )...APPELLANT)...RESPONDENT WITH AVK 5/20 INCOME TAX APPEAL NO.917 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAI ) )...APPELLANT V/s.JAYVEER STEEL )...RESPONDENTWITH INCOME TAX APPEAL NO.1514 OF 2019PR.COMMISSIONER OF INCOME TAX) 19 MUMBAIV/s. ) )...APPELLANT RISHAB STEEL HOUSE )...RESPONDENT WITH INCOME TAX APPEAL NO.2798 OF 2019 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.MANGILAL K. DOSHIWITH ) )...APPELLANT)...RESPONDENT AVK 6/20 INCOME TAX APPEAL NO.1166 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.SHANTILAL BACHRAJ CHANDAN ) )...APPELLANT )...RESPONDENT WITH INCOME TAX APPEAL NO.2740 OF 2019 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.MOTILAL P. JAIN ) )...APPELLANT)...RESPONDENT WITH INCOME TAX APPEAL NO.2741 OF 2019 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.ALLOYAAGE PRODUCTWITH ) )...APPELLANT)...RESPONDENT AVK 7/20 INCOME TAX APPEAL NO.186 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s. ) )...APPELLANT NAGINBHAI KHIMJI CHOUDHARY )...RESPONDENT WITH INCOME TAX APPEAL NO.2799 OF 2019 INCOME TAX APPEAL NO.1166 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.SHANTILAL BACHRAJ CHANDAN ) )...APPELLANT )...RESPONDENT WITH INCOME TAX APPEAL NO.2740 OF 2019 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.MOTILAL P. JAIN ) )...APPELLANT)...RESPONDENT WITH INCOME TAX APPEAL NO.2741 OF 2019 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.ALLOYAAGE PRODUCTWITH ) )...APPELLANT)...RESPONDENT AVK 7/20 INCOME TAX APPEAL NO.186 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s. ) )...APPELLANT NAGINBHAI KHIMJI CHOUDHARY )...RESPONDENT WITH INCOME TAX APPEAL NO.2799 OF 2019 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.SUPER TECH INDUSTRIES ) )...APPELLANT )...RESPONDENT WITH INCOME TAX APPEAL NO.700 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.NAGINBHAI KHIMJI CHOUDHARYWITH ) )...APPELLANT)...RESPONDENT AVK 8/20 INCOME TAX APPEAL NO.992 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAI ) )...APPELLANT V/s.CHANDAN DHINGADMAL JAIN )...RESPONDENT WITH INCOME TAX APPEAL NO.229 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s. ) )...APPELLANT SOHANLAL BOHRA )...RESPONDENT WITH INCOME TAX APPEAL NO.2795 OF 2019 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.MANOJKUMAR PARASMAL CHANDAN ) )...APPELLANT)...RESPONDENT WITH AVK 9/20 INCOME TAX APPEAL NO.2900 OF 2019 PR.COMMISSIONER OF INCOME TAX19 MUMBAI ) )...APPELLANT V/s. NAVDEEP METALS )...RESPONDENTWITH INCOME TAX APPEAL NO.2792 OF 2019 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.VIJAY METAL CORPORATION ) )...APPELLANT )...RESPONDENT WITH INCOME TAX APPEAL NO.2789 OF 2019 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.KIRTI MURLIDHAR MUNIWITH ) )...APPELLANT)...RESPONDENT AVK 10/20 INCOME TAX APPEAL NO.2943 OF 2019 PR.COMMISSIONER OF INCOME TAX19 MUMBAI ) )...APPELLANT V/s.SOLHANLAL BOHRA )...RESPONDENT WITH INCOME TAX APPEAL NO.99 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.KIRTI MURLIDHAR MUNI ) )...APPELLANT )...RESPONDENT WITH INCOME TAX APPEAL NO.3103 OF 2019 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.BHAIRAV TUBE (INDIA)WITH ) )...APPELLANT)...RESPONDENT AVK 11/20 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 TAX23 MUMBAIV/s.RAJU KISHINCHAND MAHTANI ) )...APPELLANT )...RESPONDENT WITH INCOME TAX APPEAL NO.1036 OF 2021 PR.COMMISSIONER OF INCOME TAX23 MUMBAIV/s.RAJU KISHINCHAND MAHTANIWITH ) )...APPELLANT)...RESPONDENT AVK 12/20 INCOME TAX APPEAL NO.637 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.SAMARTHMAL H HSHA JAIN ) )...APPELLANT )...RESPONDENT WITH INCOME TAX APPEAL NO.108 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.HARESH JAYANTILAL PAREKH ) )...APPELLANT )...RESPONDENT WITH INCOME TAX APPEAL NO.105 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.CHUNILAL R SHAHWITH ) )...APPELLANT)...RESPONDENT AVK 13/20 INCOME TAX APPEAL NO.1354 OF 2020 PR.COMMISSIONER OF INCOME TAX) 19 MUMBAI)...APPELLANTV/s.SUPREME STEEL IMPEX)...RESPONDENT WITHINCOME TAX APPEAL NO.3283 OF 2019PR.COMMISSIONER OF INCOME TAX) 19 MUMBAIV/s.NILESH S DOSHI INCOME TAX APPEAL NO.637 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.SAMARTHMAL H HSHA JAIN ) )...APPELLANT )...RESPONDENT WITH INCOME TAX APPEAL NO.108 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.HARESH JAYANTILAL PAREKH ) )...APPELLANT )...RESPONDENT WITH INCOME TAX APPEAL NO.105 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.CHUNILAL R SHAHWITH ) )...APPELLANT)...RESPONDENT AVK 13/20 INCOME TAX APPEAL NO.1354 OF 2020 PR.COMMISSIONER OF INCOME TAX) 19 MUMBAI)...APPELLANTV/s.SUPREME STEEL IMPEX)...RESPONDENT WITHINCOME TAX APPEAL NO.3283 OF 2019PR.COMMISSIONER OF INCOME TAX) 19 MUMBAIV/s.NILESH S DOSHI ) )...APPELLANT)...RESPONDENT WITHINCOME TAX APPEAL NO.748 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.JITENDRA JUGRAJ BOKADIA ) )...APPELLANT)...RESPONDENT WITH AVK 14/20 INCOME TAX APPEAL NO.1189 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAI ) )...APPELLANT V/s. BHURARAM VIRDAJI CHOUDHARY )...RESPONDENT WITH INCOME TAX APPEAL NO.3296 OF 2019 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/s.ARVIND MANRUPCHAND SHAH ) )...APPELLANT )...RESPONDENT WITH INCOME TAX APPEAL NO.3310 OF 2019 PR.COMMISSIONER OF INCOME TAX19 MUMBAI V/s.BHURARAM VIRDAJI CHOUDHARYWITH ) )...APPELLANT)...RESPONDENT AVK 15/20 INCOME TAX APPEAL NO.3134 OF 2019 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/S. ) )...APPELLANT JITENDRA JUGRAJ BOKADIA )...RESPONDENTWITH INCOME TAX APPEAL NO.909 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/S.JITENDRA JUGRAJ BOKADIA ) )...APPELLANT)...RESPONDENT WITH INCOME TAX APPEAL NO.134 OF 2021 PR.COMMISSIONER OF INCOME TAX23 MUMBAIV/S.CHETAN P. CHITALIAWITH ) )...APPELLANT)...RESPONDENT AVK 16/20 INCOME TAX APPEAL NO.3301 OF 2019 PR.COMMISSIONER OF INCOME TAX) 23 MUMBAI)...APPELLANTV/S.CHETAN P. CHITALIA)...RESPONDENTWITHINCOME TAX APPEAL NO.924 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/S.VIRMABHAI A PATEL ) )...APPELLANT)...RESPONDENTWITHINCOME TAX APPEAL NO.749 OF 2020 PR.COMMISSIONER OF INCOME TAX) 19 MUMBAI)...APPELLANTV/S.MUKESH C SANGHVI)...RESPONDENTWITH AVK 17/20 INCOME TAX APPEAL NO.854 OF 2022 PR.COMMISSIONER OF INCOME TAX19 MUMBAI ) )...APPELLANT V/S. RACHNA CARD COLLECTION )...RESPONDENT WITH INCOME TAX APPEAL NO.184 OF 2020 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/S.ISHRARAM G CHOUDHARY ) )...APPELLANT )...RESPONDENT WITH INCOME TAX APPEAL NO.874 OF 2019 PR.COMMISSIONER OF INCOME TAX19 MUMBAIV/S.BABULAL U MUNOTWITH ) )...APPELLANT)...RESPONDENT AVK 18/20 INCOME TAX APPEAL NO.1160 OF 2019 PR.COMMISSIONER OF INCOME TAX19 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 theRespondent in ITXA-2741-2019. Ms.Hetal Laghave a/w. Ms.Rutuja N. Pawar, Advocate forRespondent 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 : 29[th] MARCH 2022 P.C.: INCOME TAX APPEAL NO.1160 OF 2019 PR.COMMISSIONER OF INCOME TAX19 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 theRespondent in ITXA-2741-2019. Ms.Hetal Laghave a/w. Ms.Rutuja N. Pawar, Advocate forRespondent 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 : 29[th] MARCH 2022 P.C.: 1Mr.Walve states that substantial questions of law proposedin these appeals are squarely covered by the orders passed by this AVK 19/20 ARTIVILASKHATATEDigitally signedby ARTI VILASKHATATEDate: 2022.03.3019:15:03 +0530 Court in the cases of The Principal Commissioner of Income Tax- 17 vs. M/s. Mohommad Haji Adam & Co.1 and PrincipalCommissioner of Income Tax, Central-4 vs. M/s. ParamshaktiDistributors Pvt. Ltd.2, and therefore the appeals could bedisposed. 2Accordingly, all appeals disposed. (N. R. BORKAR, J.) (K. R. SHRIRAM, J.) 1Income Tax Appeal No. 1004 of 2016 & Connected Appeals dated 11[th] February 20192Income Tax Appeal No.413 of 2017, dated 15[th] July 20172Income Tax Appeal No.413 of 2017, dated 15[th] July 2017 AVK 20/20