Itxa/2862/2019 Of Pr.commissioner Of Income Tax-8 v. Rollon Hardware India Pvt Ltd
High Court
27 Sep 2023 In favour of: Assessee
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Itxa/2862/2019 Of Pr.commissioner Of Income Tax-8 v. Rollon Hardware India Pvt Ltd
Date of order
27 Sep 2023
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itxa/2862/2019 Of Pr.commissioner Of Income Tax-8 v. Rollon Hardware India Pvt Ltd, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 2862 OF 2019
Pr. Commissioner of Income Tax-8
v/s.
Rollon Hardware India Pvt. Ltd.
.. Appellant
.. Respondent
…
Mr. Suresh Kumar, for the Appellant. Ms. Aasifa Khan, for the Respondent.
…
P.C. :
CORAM : K. R. SHRIRAM & KAMAL KHATA, JJ.DATED : 27TH SEPTEMBER 2023
1. The questions proposed relate to bogus purchases. The same are
covered by the judgment of this Court in the case of NikunjEximp Enterprises v/s. Commissioner of Income Tax1, thejudgment of the Hon’ble Gujarat High Court in the case ofCommissioner of Income Tax v/s. Smith P. Sheth2 and also thejudgment of this Court in the case of Principal Commissioner of3Income Tax-17 v/s. Mohommad Haji Adam& Co.
2. Appeal dismissed.
(KAMAL KHATA, J.)
1216 taxman.com 171(Bom.)
2356 ITR 451(Guj.)3[2019] 103 taxmann.com 459 (Bom.)3[2019] 103 taxmann.com 459 (Bom.)
1/1
(K.R. SHRIRAM, J.)
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