Itxa/1367/2021 Of The Pr.commissioner Of Income Tax-17, Mumbia v. Tejinderpalsingh Pritamsingh Bath

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO.1490 OF 2020 Principal Commissioner of Income Tax – 25 ….Appellant V/s. Sonika P. Shetty ….Respondent WITH INCOME TAX APPEAL NO.1368 OF 2021 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Suresh Maneklal Sheth ….Respondent WITH INCOME TAX APPEAL NO.8 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Suresh Maneklal Sheth ….Respondent WITHINCOME TAX APPEAL NO.22 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Suresh Maneklal Sheth ….Respondent WITH INCOME TAX APPEAL NO.493 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. G.K. Constructions ….Respondent WITHINCOME TAX APPEAL NO.21 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Mayur Lalji Chheda ….Respondent WITH INCOME TAX APPEAL NO.19 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Mayur Kalji Chheda ….Respondent WITHINCOME TAX APPEAL NO.1172 OF 2020 Principal Commissioner of Income Tax – 25 ….Appellant V/s. Actube Enterprises ….Respondent WITHINCOME TAX APPEAL NO.1173 OF 2020 Principal Commissioner of Income Tax – 25 ….Appellant V/s. SVPNH Steel Services ….Respondent WITH INCOME TAX APPEAL NO.336 OF 2022 Principal Commissioner of Income Tax – 26 ….Appellant V/s. Arif Khan ….Respondent WITH INCOME TAX APPEAL NO.656 OF 2020 Principal Commissioner of Income Tax – 26 ….Appellant V/s. Farhana Nisar Siddiqui ….Respondent WITH INCOME TAX APPEAL NO.6 OF 2021 Principal Commissioner of Income Tax – 25 ….Appellant V/s. Sonika P. Shetty ….Respondent WITH INCOME TAX APPEAL NO.14 OF 2021 Principal Commissioner of Income Tax – 25 ….Appellant V/s. Sureshchandra R. Mittal ….Respondent WITHINCOME TAX APPEAL NO.7 OF 2021 Principal Commissioner of Income Tax – 25 ….Appellant V/s. Sureshchandra R. Mittal ….Respondent WITHINCOME TAX APPEAL NO.335 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Bipin Umakant Joshi ….Respondent WITHINCOME TAX APPEAL NO.700 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Rakesh Inder Bachani ….Respondent WITHINCOME TAX APPEAL NO.80 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Shah and Shah Writing Enterprises ….Respondent WITH INCOME TAX APPEAL NO.411 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Prakash J. Bharadia ….Respondent WITHINCOME TAX APPEAL NO.425 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Rakesh Inder Bachani ….Respondent WITH INCOME TAX APPEAL NO.1367 OF 2021 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Tejinderpalsingh Pritamsingh Bath ….Respondent WITH INCOME TAX APPEAL NO.529 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Bipin Umakant Joshi ….Respondent WITHINCOME TAX APPEAL NO.560 OF 2022 The Chief Commissioner of Income Tax (OSD)I/c. Principal Commissioner of Income Tax – 17 ….Appellant V/s. Kuldeep Glass and Alluminium ….Respondent WITH INCOME TAX APPEAL NO.764 OF 2022 The Chief Commissioner of Income Tax (OSD)I/c. Principal Commissioner of Income Tax – 17 ….Appellant V/s. Navin Jaichand Doshi ….Respondent WITH INCOME TAX APPEAL NO.436 OF 2022 The Chief Commissioner of Income Tax (OSD)I/c. Principal Commissioner of Income Tax – 17 ….Appellant V/s. Navin Jaichand Doshi ….Respondent WITHINCOME TAX APPEAL NO.469 OF 2022 The Chief Commissioner of Income Tax (OSD)I/c. Principal Commissioner of Income Tax – 17 ….Appellant V/s. Kuldeep Glass and Alluminium ….Respondent WITHINCOME TAX APPEAL NO.414 OF 2022 The Chief Commissioner of Income Tax (OSD)I/c. Principal Commissioner of Income Tax – 17 ….Appellant V/s. Navin Jaichand Doshi ….Respondent ….Respondent WITH INCOME TAX APPEAL NO.764 OF 2022 The Chief Commissioner of Income Tax (OSD)I/c. Principal Commissioner of Income Tax – 17 ….Appellant V/s. Navin Jaichand Doshi ….Respondent WITH INCOME TAX APPEAL NO.436 OF 2022 The Chief Commissioner of Income Tax (OSD)I/c. Principal Commissioner of Income Tax – 17 ….Appellant V/s. Navin Jaichand Doshi ….Respondent WITHINCOME TAX APPEAL NO.469 OF 2022 The Chief Commissioner of Income Tax (OSD)I/c. Principal Commissioner of Income Tax – 17 ….Appellant V/s. Kuldeep Glass and Alluminium ….Respondent WITHINCOME TAX APPEAL NO.414 OF 2022 The Chief Commissioner of Income Tax (OSD)I/c. Principal Commissioner of Income Tax – 17 ….Appellant V/s. Navin Jaichand Doshi ….Respondent INCOME TAX APPEAL NO.535 OF 2022 The Chief Commissioner of Income Tax (OSD)I/c. Principal Commissioner of Income Tax – 17 ….Appellant V/s. Ramesh C. Gala ….Respondent WITHINCOME TAX APPEAL NO.552 OF 2022 Chief Commissioner of Income Tax (OSD) ….Appellant V/s. Mohammed Ayub Khan ….Respondent WITHINCOME TAX APPEAL NO.547 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Samir Shantilal Gosar ….Respondent WITHINCOME TAX APPEAL NO.1296 OF 2022 Chief Commissioner of Income Tax (OSD) ….Appellant V/s. Mubarak Hussain Shaikh ….Respondent WITHINCOME TAX APPEAL NO.527 OF 2022 Chief Commissioner of Income Tax (OSD) ….Appellant V/s. Supack Corporation ….Respondent WITHINCOME TAX APPEAL NO.461 OF 2022 The Chief Commissioner of Income Tax (OSD)I/c. Principal Commissioner of Income Tax – 17 ….Appellant V/s. Navin Jaichand Doshi ….Respondent WITHINCOME TAX APPEAL NO.488 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Gajanan Builders ….Respondent WITHINCOME TAX APPEAL NO.725 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Gajanan Builders ….Respondent WITHINCOME TAX APPEAL NO.337 OF 2022 The Chief Commissioner of Income Tax (OSD)I/c. Principal Commissioner of Income Tax – 17 ….Appellant V/s. Prime Steel ….Respondent WITHINCOME TAX APPEAL NO.412 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Samir H. Padia ….Respondent WITH INCOME TAX APPEAL NO.690 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Chirag R. Shah ….Respondent WITH INCOME TAX APPEAL NO.227 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Anupam Stationary Plaza ….Respondent WITH INCOME TAX APPEAL NO.730 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Western India Marine Mills and Engineers ….Respondent WITHINCOME TAX APPEAL NO.745 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Sunilkumar H. Khetawat ….Respondent WITHINCOME TAX APPEAL NO.724 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Western India Marine Mills and Engineers ….Respondent WITHINCOME TAX APPEAL NO.1239 OF 2021 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Rakeshkumar S. Khandelwal ….Respondent WITHINCOME TAX APPEAL NO.727 OF 2022Principal Commissioner of Income Tax – 17 ….Appellant V/s. Ramniklal S. Shah @ Malavia ….Respondent WITH INCOME TAX APPEAL NO.731 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Uday Trading Corporation ….Respondent WITHINCOME TAX APPEAL NO.888 OF 2022Principal Commissioner of Income Tax – 17 ….Appellant V/s. Ramniklal S. Shah @ Malavia ….Respondent WITH INCOME TAX APPEAL NO.2930 OF 2019Principal Commissioner of Income Tax – 31 ….Appellant V/s. Rajendra Kumar Biyani ….Respondent WITH INCOME TAX APPEAL NO.3143 OF 2019 Principal Commissioner of Income Tax – 31 ….Appellant V/s. Rajendra Kumar Biyani ….Respondent WITHINCOME TAX APPEAL NO.554 OF 2019 Principal Commissioner of Income Tax – 31 ….Appellant V/s. ….Appellant V/s. Ramniklal S. Shah @ Malavia ….Respondent WITH INCOME TAX APPEAL NO.731 OF 2022 Principal Commissioner of Income Tax – 17 ….Appellant V/s. Uday Trading Corporation ….Respondent WITHINCOME TAX APPEAL NO.888 OF 2022Principal Commissioner of Income Tax – 17 ….Appellant V/s. Ramniklal S. Shah @ Malavia ….Respondent WITH INCOME TAX APPEAL NO.2930 OF 2019Principal Commissioner of Income Tax – 31 ….Appellant V/s. Rajendra Kumar Biyani ….Respondent WITH INCOME TAX APPEAL NO.3143 OF 2019 Principal Commissioner of Income Tax – 31 ….Appellant V/s. Rajendra Kumar Biyani ….Respondent WITHINCOME TAX APPEAL NO.554 OF 2019 Principal Commissioner of Income Tax – 31 ….Appellant V/s. Rajendra Kumar Biyani ….Respondent WITH INCOME TAX APPEAL NO.555 OF 2019 Principal Commissioner of Income Tax – 31 ….Appellant V/s. Rajendra Kumar Biyani ….Respondent ---- Mr. Sham V. Walve for appellant in all appeals.Ms. Niyati Mankad i/b. Mr. Rahul Hakani for respondent inITXA/1172/2020. Ms. Aasifa Khan for respondent in ITXA/764/2022, ITXA/436/2022,ITXA/414/2022 and ITXA/461/2022. Ms. Ruchi Rathod i/b. Ratan Samal and Co. for respondent inITXA/1239/2021. Mr. Jas Sanghavi i/b. PDS Legal for respondent in ITXA/227/2022. ---- CORAM : K.R. SHRIRAM & N.R. BORKAR, JJ. DATED : 12[th] 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, 1. Income Tax Appeal No.1004 of 2016 & Connected appeals dated 11[th] February 2019 Gauri Gaekwad Central-4 V/s. M/s. Paramshakti Distributors Pvt. Ltd.[2] and, therefore, theappeals could be disposed. 2Accordingly, all appeals disposed. (N.R. BORKAR, J.) (K.R. SHRIRAM, J.) 2 . Income Tax Appeal No.413 of 2017 dated 15[th] July 2017