Mr. Sham v. N. J. Jamadar, Jj

Principal Commissioner of IncomeTax-1, Thane….Appellant V/s.Satyanarayanan S. Kombil…Respondent …Respondent ALONGWITHINCOME TAX APPEAL NO. 653 OF 2022 ALONGWITHINCOME TAX APPEAL NO. 838 OF 2020ALONGWITHINCOME TAX APPEAL NO. 916 OF 2020ALONGWITHINCOME TAX APPEAL NO. 636 OF 2021ALONGWITHINCOME TAX APPEAL NO. 550 OF 2021ALONGWITHINCOME TAX APPEAL NO. 422 OF 2021ALONGWITHINCOME TAX APPEAL NO. 419 OF 2021ALONGWITHINCOME TAX APPEAL NO. 453 OF 2022ALONGWITHINCOME TAX APPEAL NO. 568 OF 2021ALONGWITHINCOME TAX APPEAL NO. 612 OF 2022ALONGWITHINCOME TAX APPEAL NO. 434 OF 2021ALONGWITHINCOME TAX APPEAL NO. 569 OF 2021ALONGWITHINCOME TAX APPEAL NO. 623 OF 2021ALONGWITHINCOME TAX APPEAL NO. 573 OF 2021ALONGWITHINCOME TAX APPEAL NO. 552 OF 2021ALONGWITHINCOME TAX APPEAL NO. 442 OF 2021ALONGWITHINCOME TAX APPEAL NO. 447 OF 2021ALONGWITH INCOME TAX APPEAL (L) NO. 9588 OF 2021ALONGWITHINCOME TAX APPEAL NO. 248 OF 2022ALONGWITHINCOME TAX APPEAL NO. 1592 OF 2018ALONGWITHINCOME TAX APPEAL NO.1327 OF 2018ALONGWITHINCOME TAX APPEAL NO. 557 OF 2021ALONGWITHINCOME TAX APPEAL NO. 539 OF 2021ALONGWITHINCOME TAX APPEAL NO. 579 OF 2021ALONGWITHINCOME TAX APPEAL NO. 520 OF 2021ALONGWITHINCOME TAX APPEAL NO. 599 OF 2021ALONGWITHINCOME TAX APPEAL NO. 2307 OF 2018ALONGWITHINCOME TAX APPEAL NO. 507 OF 2021ALONGWITHINCOME TAX APPEAL NO. 505 OF 2021ALONGWITHINCOME TAX APPEAL NO. 785 OF 2021ALONGWITHINCOME TAX APPEAL NO. 632 OF 2021ALONGWITHINCOME TAX APPEAL NO. 555 OF 2021ALONGWITHINCOME TAX APPEAL NO. 752 OF 2022ALONGWITHINCOME TAX APPEAL NO. 570 OF 2021ALONGWITHINCOME TAX APPEAL NO. 589 OF 2021ALONGWITHINCOME TAX APPEAL NO. 596 OF 2021ALONGWITHINCOME TAX APPEAL NO. 497 OF 2021ALONGWITHINCOME TAX APPEAL NO. 506 OF 2021ALONGWITHINCOME TAX APPEAL NO. 815 OF 2022ALONGWITHINCOME TAX APPEAL NO. 695 OF 2022 ALONGWITHINCOME TAX APPEAL NO. 735 OF 2021ALONGWITHINCOME TAX APPEAL NO. 1169 OF 2021ALONGWITHINCOME TAX APPEAL NO. 733 OF 2021ALONGWITHINCOME TAX APPEAL NO. 739 OF 2021ALONGWITHINCOME TAX APPEAL NO. 742 OF 2021ALONGWITHINCOME TAX APPEAL NO. 804 OF 2021ALONGWITHINCOME TAX APPEAL NO. 808 OF 2021ALONGWITHINCOME TAX APPEAL NO. 1259 OF 2021ALONGWITHINCOME TAX APPEAL NO. 209 OF 2022ALONGWITHINCOME TAX APPEAL NO. 1064 OF 2021ALONGWITHINCOME TAX APPEAL NO. 2089 OF 2018ALONGWITHINCOME TAX APPEAL NO. 1068 OF 2021ALONGWITHINCOME TAX APPEAL NO. 861 OF 2021ALONGWITHINCOME TAX APPEAL NO. 1066 OF 2021ALONGWITHINCOME TAX APPEAL NO. 866 OF 2021ALONGWITHINCOME TAX APPEAL NO. 944 OF 2021ALONGWITHINCOME TAX APPEAL NO. 783 OF 2021ALONGWITHINCOME TAX APPEAL NO. 781 OF 2021ALONGWITHINCOME TAX APPEAL NO. 848 OF 2021ALONGWITHINCOME TAX APPEAL NO. 1062 OF 2021ALONGWITHINCOME TAX APPEAL NO. 1201 OF 2021ALONGWITHINCOME TAX APPEAL NO. 556 OF 2022ALONGWITH INCOME TAX APPEAL NO. 895 OF 2021ALONGWITHINCOME TAX APPEAL NO. 854 OF 2021ALONGWITHINCOME TAX APPEAL NO. 845 OF 2021ALONGWITHINCOME TAX APPEAL NO. 864 OF 2021ALONGWITHINCOME TAX APPEAL NO. 851 OF 2021ALONGWITHINCOME TAX APPEAL NO. 1070 OF 2021ALONGWITHINCOME TAX APPEAL NO. 1061 OF 2021ALONGWITHINCOME TAX APPEAL NO. 1091 OF 2021ALONGWITHINCOME TAX APPEAL NO. 1251 OF 2021ALONGWITHINCOME TAX APPEAL NO. 1071 OF 2021ALONGWITHINCOME TAX APPEAL NO. 1069 OF 2021ALONGWITHINCOME TAX APPEAL NO. 1060 OF 2021ALONGWITHINCOME TAX APPEAL NO. 852 OF 2021ALONGWITHINCOME TAX APPEAL NO. 1065 OF 2021ALONGWITHINCOME TAX APPEAL NO. 52 OF 2022ALONGWITHINCOME TAX APPEAL NO. 23 OF 2022 ALONGWITHINCOME TAX APPEAL NO. 2413 OF 2018ALONGWITHINCOME TAX APPEAL NO. 788 OF 2019ALONGWITHINCOME TAX APPEAL NO. 1129 OF 2019ALONGWITHINCOME TAX APPEAL NO. 291 OF 2022ALONGWITHINCOME TAX APPEAL NO. 355 OF 2022ALONGWITHINCOME TAX APPEAL NO. 321 OF 2022ALONGWITHINCOME TAX APPEAL NO. 347 OF 2022 ---- Mr. Sham V. Walve for Appellant in all Appeals. Ms. Rutuja N. Pawar a/w Ms. Hetal Laghave for Respondent in ITXA No.365 of 2021. Mr. Ajay R. Singh for Respondent in ITXA No.1327 of 2018. Mr. Tanmay Phadke for Respondent in ITXA No.505 of 2021, ITXA No. 785 of 2021, ITXA No. 804 of 2021, ITXA No. 1259 of 2021 and ITXA No. 209 of2022. ---- ALONGWITHINCOME TAX APPEAL NO. 2413 OF 2018ALONGWITHINCOME TAX APPEAL NO. 788 OF 2019ALONGWITHINCOME TAX APPEAL NO. 1129 OF 2019ALONGWITHINCOME TAX APPEAL NO. 291 OF 2022ALONGWITHINCOME TAX APPEAL NO. 355 OF 2022ALONGWITHINCOME TAX APPEAL NO. 321 OF 2022ALONGWITHINCOME TAX APPEAL NO. 347 OF 2022 ---- Mr. Sham V. Walve for Appellant in all Appeals. Ms. Rutuja N. Pawar a/w Ms. Hetal Laghave for Respondent in ITXA No.365 of 2021. Mr. Ajay R. Singh for Respondent in ITXA No.1327 of 2018. Mr. Tanmay Phadke for Respondent in ITXA No.505 of 2021, ITXA No. 785 of 2021, ITXA No. 804 of 2021, ITXA No. 1259 of 2021 and ITXA No. 209 of2022. ---- CORAM : K.R. SHRIRAM & N. J. JAMADAR, JJ. DATED : 3[rd] MARCH, 2022 P.C. : 1.Mr. Walve states that the proposed substantial question of lawin these appeals are squarely covered in the order of The Principal Commissioner of Income Tax – 17 vs. M/s. Moammad Haji Adam & Co.1 and Principal Commissioner of Income Tax, Central – 4 vs. M/s. Paramshakti Distributors Pvt. Ltd.2 and therefore the appeals can be disposed. 2.Appeals accordingly disposed. (N. J. JAMADAR, J.) (K.R. SHRIRAM, J.) 1 Income Tax Appeal No.1004 of 2016 dated 11[th] February, 2019 2 Income Tax Appeal No.413 of 2017 dated 15[th] July, 2019