Tax-2, Thane v. Sunil Great (Hyk) Processor Pvt. Ltd

Digitallysigned bySHRADDHASHRADDHAKAMLESHKAMLESHTALEKARTALEKARDate:2022.03.0413:31:34+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 910 OF 2020 PR. COMMISSIONER OF INCOME TAX-2, Thane ...Appellant vs. SUNIL GREAT (HYK) PROCESSOR PVT. LTD.. ...Respondent WITH INCOME TAX APPEAL NO. 271 OF 2021 PR. COMMISSIONER OF INCOME TAX-2, THANE Versus ...Appellant KONARK PETRO PRODUCTS INDIA P. LTD.… Respondent WITH INCOME TAX APPEAL NO. 361 OF 2020 PR. COMMISSIONER OF INCOME TAX - 1, THANE … Appellant Versus BHAVIN V VORA .. Respondent WITH INCOME TAX APPEAL NO. 315 OF 2021 PR. COMMISSIONER OF INCOME.. AppellantTAX-1 THANE Versus ANANDVALLI NAMBIRAJ MUDALIAR … Respondent WITH INCOME TAX APPEAL NO. 556 OF 2021 PR. COMMISSIONER OF INCOME THANE Versus ...Appellant ANANDVALLI NAMBIRAJ MUDALIAR ...Respondent WITH INCOME TAX APPEAL NO. 554 OF 2021 PR. COMMISSIONER OF INCOME THANE Versus ANANDVALLI NAMBIRAJ MUDALIAR ..Appellant ..Respondent WITH INCOME TAX APPEAL NO. 132 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE ...Appellant Versus BALAJI POLYESTER P. LTD. ..Respondent WITH INCOME TAX APPEAL NO. 217 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE ..Appellant Versus NARESH C MISTRY ...Respondent WITH INCOME TAX APPEAL NO. 218 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE ..Appellant Versus BALAJI POLYESTER PVT LTD ..Respondent WITH INCOME TAX APPEAL NO. 906 OF 2020 THE PR. COMMISSIONER OF INCOME TAX-3, THANE Versus HASMUKHRAI AND CO. ...Appellant ...Respondent WITH INCOME TAX APPEAL NO. 889 OF 2020 PR. COMMISSIONER OF INCOME TAX-3, THANE Versus HASMUKHRAI AND CO. ...Appellant ..Respondent WITH INCOME TAX APPEAL NO. 1180 OF 2020 THE PR. COMMISSIONER OF INCOME TAX-3, THANE Versus HASMUKHRAI AND CO. ...Appellant ..Respondent WITH INCOME TAX APPEAL NO. 1347 OF 2020 PR. COMMISSIONER OFINCOME TAX-1, THANE ..Appellant Versus ARIHANT CORPORATION ..Respondent WITH INCOME TAX APPEAL NO. 1034 OF 2020 PR. COMMISSIONER OF INCOME TAX-1, THANE ..Appellant Versus DINESH P. PAREKH ...Respondent WITH INCOME TAX APPEAL NO. 241 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE ..Appellant Versus DINESH P PAREKH ...Respondent WITH INCOME TAX APPEAL NO. 1039 OF 2020 PR. COMMISSIONER OF INCOME TAX 3,THANE ..Appellant Versus MANISH S RAJANI ..Respondent WITH INCOME TAX APPEAL NO. 426 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE ..AppellantVersus ANIL DADARAO GARAD PROP. OF SHIVJEET CHEMICALS ...Respondent WITH INCOME TAX APPEAL NO. 427 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE Versus ANIL DADARAO GARAD ..Appellant ...Respondent WITH INCOME TAX APPEAL NO. 543 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE ...Appellant Versus KOLSHET ISPAT UDYOG ..Respondent WITH INCOME TAX APPEAL NO. 439 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE ...Appellant Versus ANANT SHIVRAM PAWAR ..Respondent ..Respondent WITH INCOME TAX APPEAL NO. 374 OF 2021 PR. COMMISSIONER OF INCOME TAX-1,THANE ..Appellant Versus ARVIND RAMGOPAL SARAF ..Respondent WITH INCOME TAX APPEAL NO. 436 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE ..Appellant Versus APRATIM EQUIPMENTS ...Respondent WITH INCOME TAX APPEAL NO. 448 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE ..Appellant Versus TARUN PUNSHI GOSAR HUF ..Respondent WITH INCOME TAX APPEAL NO. 592 OF 2022 PR. COMMISSIONER OF INCOME TAX-1,THANE ..Appellant ..Respondent WITH INCOME TAX APPEAL NO. 439 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE ...Appellant Versus ANANT SHIVRAM PAWAR ..Respondent ..Respondent WITH INCOME TAX APPEAL NO. 374 OF 2021 PR. COMMISSIONER OF INCOME TAX-1,THANE ..Appellant Versus ARVIND RAMGOPAL SARAF ..Respondent WITH INCOME TAX APPEAL NO. 436 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE ..Appellant Versus APRATIM EQUIPMENTS ...Respondent WITH INCOME TAX APPEAL NO. 448 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE ..Appellant Versus TARUN PUNSHI GOSAR HUF ..Respondent WITH INCOME TAX APPEAL NO. 592 OF 2022 PR. COMMISSIONER OF INCOME TAX-1,THANE ..Appellant Versus MAHENDRA B GANDHI ..Respondent WITH INCOME TAX APPEAL NO. 444 OF 2022 PR. COMMISSIONER OF INCOME TAX-1, THANE ...Appellant Versus MAHENDRA B. GANDHI ..Respondent WITH INCOME TAX APPEAL NO. 478 OF 2022 PR. COMMISSIONER OF INCOME TAX-1, THANE ..Appellant Versus MAHENDRA B GANDHI ..Respondent WITH INCOME TAX APPEAL NO. 810 OF 2022 PR. COMMISSIONER OF INCOME TAX-1, THANE ..Appellant Versus LABCO FINE CHEMICALS ...Respondent WITH INCOME TAX APPEAL NO. 603 OF 2022 PR. COMMISSIONER OF INCOME TAX-1, THANE ..Appellant Versus MURLIDHAR N. IYENGAR ..Respondent ..Respondent WITH INCOME TAX APPEAL NO. 389 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE ..Appellant Versus RAMESH SHAMJI PATEL ..Respondent WITH INCOME TAX APPEAL NO. 388 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE ..Appellant Versus APRATIM EQUIPMENTS ..Respondent WITH INCOME TAX APPEAL NO. 663 OF 2022 PR. COMMISSIONER OF INCOME TAX-1, THANE ..Appellant Versus SAROJ SHAILENDRA BHAGAT PROPRIETOR OF KAMLARYA ENGINEERS AND FABRICATORS ..Respondent WITH INCOME TAX APPEAL (L) NO. 8230 OF 2021 PR.COMMISSIONER OF INCOME TAX -1 THANE ..Appellant Versus SAROJ SHAILENDRA BHAGAT ..Respondent WITH INCOME TAX APPEAL NO. 561 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE ..Appellant Versus ANANT SHIVRAM PAWAR ..Respondent WITH INCOME TAX APPEAL NO. 2374 OF 2018 PR. COMMISSIONER OF INCOME TAX-2, THANE ..AppellantVersus MAFATSINGH MANSINGH PARMAR..Respondent ..Respondent WITH INCOME TAX APPEAL NO. 840 OF 2019 PR. COMMISSIONER OF INCOME TAX-2, THANE ..Appellant Versus MAFATSINGH MANSINGH PARMAR..Respondent ..Respondent WITH INCOME TAX APPEAL NO. 1562 OF 2019 PR. COMMISSIONER OF INCOME TAX - 2 THANE ..Appellant Versus JET CHEMICALS PVT LTD ..Respondent ..Respondent WITH INCOME TAX APPEAL NO. 56 OF 2020 PR. COMMISSIONER OF INCOME TAX-2, THANE ..Appellant Versus DODHIA SYNTHETICS LIMITED ..Respondent WITH INCOME TAX APPEAL NO. 3270 OF 2019 PR. COMMISSIONER OF INCOME TAX-3, THANE ..Appellant Versus AMARLAL DHARMDAS KEWALRAMANI PROP. AMAR PRODUCTS..Respondent WITH INCOME TAX APPEAL NO. 585 OF 2020 PR. COMMISSIONER OF INCOME TAX - 3, THANE ..Appellant Versus AMARLAL DHARMDAS KEWALRAMANI ..Respondent WITH INCOME TAX APPEAL NO. 3276 OF 2019 PR. COMMISSIONER OF INCOME TAX - 3, THANE Versus AMARLAL DHARMDAS KEWALRAMANI ..Appellant ..Respondent WITH INCOME TAX APPEAL NO. 767 OF 2020 PR. CIT - 2 THANE Versus THANE UNITOP AQUACARE ...Appellant ..Respondent WITH INCOME TAX APPEAL NO. 3206 OF 2019 PR. COMMISSIONER OF INCOME TAX - 2, THANE ...Appellant Versus OM SAI TRADERS ..Respondent ..Respondent WITH INCOME TAX APPEAL NO. 96 OF 2020 Versus AMARLAL DHARMDAS KEWALRAMANI PROP. AMAR PRODUCTS..Respondent WITH INCOME TAX APPEAL NO. 585 OF 2020 PR. COMMISSIONER OF INCOME TAX - 3, THANE ..Appellant Versus AMARLAL DHARMDAS KEWALRAMANI ..Respondent WITH INCOME TAX APPEAL NO. 3276 OF 2019 PR. COMMISSIONER OF INCOME TAX - 3, THANE Versus AMARLAL DHARMDAS KEWALRAMANI ..Appellant ..Respondent WITH INCOME TAX APPEAL NO. 767 OF 2020 PR. CIT - 2 THANE Versus THANE UNITOP AQUACARE ...Appellant ..Respondent WITH INCOME TAX APPEAL NO. 3206 OF 2019 PR. COMMISSIONER OF INCOME TAX - 2, THANE ...Appellant Versus OM SAI TRADERS ..Respondent ..Respondent WITH INCOME TAX APPEAL NO. 96 OF 2020 PR. COMMISSIONER OF INCOME TAX-3, THANE Versus KAMLESH AMARLAL KEWALRAMANI PROP. SHARP CHEM (INDIA) ..Appellant ..Respondent WITH INCOME TAX APPEAL NO. 74 OF 2020 PR. COMMISSIONER OF INCOME TAX-3, THANE Versus KAMLESH AMARLAL KEWALRAMANI ...Appellant ..Respondent WITH INCOME TAX APPEAL NO. 654 OF 2020 PR. COMMISSIONER OF INCOME TAX-2, THANE ..Appellant Versus PREMARAM R CHOUDHARY ..Respondent WITH INCOME TAX APPEAL NO. 336 OF 2020 PR. COMMISSIONER OF INCOME TAX-1, THANE ..Appellant..Respondent Versus DEVILAL B. JAIN WITH INCOME TAX APPEAL NO. 286 OF 2019 PR. COMMISSIONER OF INCOME TAX - 2 THANE ..Appellant Versus PLAEXE CON SERVICES PVT. LTD. ..Respondent WITH INCOME TAX APPEAL NO. 917 OF 2019 PR. COMMISSIONER OF INCOME TAX-2,THANE Versus DHANLAXMI FABRICS LTD ..Appellant ..Respondent **** Mr.Sham V. Walve for appellant. Ms. Ruchi Rathod i/b Mr. Ratan Samal for respondent in ITXA-315-2021, ITXA-556-2021 & ITXA-554-2021.Ms.Radha Halbe i/b Mr. Deven H. Jain for respondent in ITXA- 767-2020. CORAM :K.R. SHRIRAM & N. J. JAMADAR, JJ. DATE : 1[st] MARCH, 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 Vs. M/s. Mohommad Haji Adam & Co.[1]and Principal Commissioner of Income Tax, Central-4 Vs. M/s. Paramshakti 1Income Tax Appeal No. 1004 of 2016 & Connected appeals, dated 11[th] February 2019dated 11[th] February 2019 Distributors Pvt. Ltd.[2], and therefore the appeals could be disposed. 2.Accordingly, all appeals disposed. (N. J. JAMADAR, J.) (K.R. SHRIRAM, J.)