Withincome Tax Appeal v. Fancy Wear
High Court
11 Apr 2022 In favour of: Unclear
Forum / Bench
High Court · newos
Parties
Withincome Tax Appeal v. Fancy Wear
Date of order
11 Apr 2022
Assessment year(s)
—
Outcome
Other
Case summary
In Withincome Tax Appeal v. Fancy Wear, the High Court (2022) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
- Chitra Sonawane
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.1235 OF 2018
Digitally signedby CHITRACHITRASANJAYSANJAYSONAWANESONAWANEDate:2022.04.1219:08:58 +0530
WITH
INCOME TAX APPEAL NO.978/2019
Pr. Commissioner of Income Tax-31,Mumbai
..Appellant. ..Respondents.
Vs.Amrish Rubber Products
WITH
INCOME TAX APPEAL NO.2355/2019 Pr. Commissioner of Income Tax-25,Mumbai..Appellant. Vs.Jai Pravin Gandhi..Respondents.
WITHINCOME TAX APPEAL NO.1241/2018 Pr. Commissioner of Income Tax-31,Mumbai..Appellant. Vs.Ashok Kumar Rungta..Respondent.
WITHINCOME TAX APPEAL NO.347/2019
Pr. Commissioner of Income Tax-31,MumbaiVs.Fancy Wear
..Appellant. ..Respondent.
WITHINCOME TAX APPEAL NO.1656/2019 Pr. Commissioner of Income Tax-31,Mumbai..
..Appellant. ..Respondent.
Vs.
Fancy Wear
WITH
INCOME TAX APPEAL NO.346/2019
Pr. Commissioner of Income Tax-17,Mumbai
..Appellant.
Vs.
Amulakh H. Vora, Proprietor ManharTrading Corp...Respondent.
WITHINCOME TAX APPEAL NO.153/2020 Pr. Commissioner of Income Tax-26,Mumbai..Appellant. Vs.V. K. Trading Co...Respondent.
WITH
INCOME TAX APPEAL NO.177/2020
Pr. Commissioner of Income Tax-26,Mumbai
..Appellant. ..Respondent.
Vs.
V. K. Trading Co.
WITH
INCOME TAX APPEAL NO.758/2020
Pr. Commissioner of Income Tax-26, Mumbai
..Appellant. ..Respondent.
Vs.
Datta Digamber Automobiles
WITH
INCOME TAX APPEAL NO.584/2020
Pr. Commissioner of Income Tax-31,Mumbai
..Appellant. ..Respondent.
Vs.
Kumud Metal Foundry
WITH
INCOME TAX APPEAL NO.517/2020
Pr. Commissioner of Income Tax-31,Mumbai
..Appellant. ..Respondent.
Vs.
Sirajuddin M. Siddiqui
WITH
INCOME TAX APPEAL NO.522/2020 Pr. Commissioner of Income Tax-31,Mumbai..
..Appellant. ..Respondent.
Vs.
Kumud Metal Foundry
WITH
INCOME TAX APPEAL NO.2059/2019
Pr. Commissioner of Income Tax-31,Mumbai
Vs.
Kumud Metal Foundry
..Appellant. ..Respondent.
WITH
INCOME TAX APPEAL NO.1293/2020
Pr. Commissioner of Income Tax-31,Mumbai..Appellant. Vs.Rakesh Praful Chandra Bhatt..Respondent.
WITH
INCOME TAX APPEAL NO.3018/2018
Pr. Commissioner of Income Tax-31,MumbaiVs.Gajanan Builders
..Appellant.
..
Respondent.
WITH
INCOME TAX APPEAL NO.3158/2019
Pr. Commissioner of Income Tax-26,Mumbai
Vs.
Mohd.Arif H. Khan
..Appellant.
..
Respondent.
WITH
INCOME TAX APPEAL NO.3124/2019
Pr. Commissioner of Income Tax-31,Mumbai
Vs.
Adarsh Kaul
..
..
Appellant.
Respondent
WITHINCOME TAX APPEAL NO.2493/2019
Pr. Commissioner of Income Tax-25
..
Appellant.
Vs.
Trans Conduct (India)
..Respondent
WITHINCOME TAX APPEAL NO.3058/2019
Pr. Commissioner of Income Tax-25
..
Appellant.
Vs.
Trans Conduct (India)
..
Respondent
WITH
INCOME TAX APPEAL NO.1437/2020
Pr. Commissioner of Income Tax-31,Mumbai
....
Appellant.
Vs.
Goel Packaging
Respondent
WITH
INCOME TAX APPEAL NO.1174/2020 Pr. Commissioner of Income Tax-31,Mumbai..
Pr. Commissioner of Income Tax-31,Mumbai..Appellant. Vs.Goel Packaging..RespondentWITH
INCOME TAX APPEAL NO.1101/2020
Pr. Commissioner of Income Tax-31,MumbaiAppellant.
..
Vs.
Goel Packaging..RespondentWITHINCOME TAX APPEAL NO.2929/2019 Pr. Commissioner of Income Tax-31,Mumbai..Appellant. Vs.Goel Packaging..Respondent
INCOME TAX APPEAL NO.2929/2019 Pr. Commissioner of Income Tax-31,Mumbai..Appellant.
WITH
INCOME TAX APPEAL NO.2950/2019 Pr. Commissioner of Income Tax-31,Mumbai..Vs.
..Appellant. ..Respondent
Chandan Jangid
WITH
INCOME TAX APPEAL NO.2954/2019
Pr. Commissioner of Income Tax-31,Mumbai
..Appellant. ..Respondent
Vs.
Chandan Jangid
WITH
Pr. Commissioner of Income Tax-31,Mumbai..Appellant. Vs.Goel Packaging..RespondentWITH
INCOME TAX APPEAL NO.1101/2020
Pr. Commissioner of Income Tax-31,MumbaiAppellant.
..
Vs.
Goel Packaging..RespondentWITHINCOME TAX APPEAL NO.2929/2019 Pr. Commissioner of Income Tax-31,Mumbai..Appellant. Vs.Goel Packaging..Respondent
INCOME TAX APPEAL NO.2929/2019 Pr. Commissioner of Income Tax-31,Mumbai..Appellant.
WITH
INCOME TAX APPEAL NO.2950/2019 Pr. Commissioner of Income Tax-31,Mumbai..Vs.
..Appellant. ..Respondent
Chandan Jangid
WITH
INCOME TAX APPEAL NO.2954/2019
Pr. Commissioner of Income Tax-31,Mumbai
..Appellant. ..Respondent
Vs.
Chandan Jangid
WITH
INCOME TAX APPEAL NO.3003/2019
Pr. Commissioner of Income Tax-31,Mumbai
..Appellant. ..Respondent
Vs.
Shreeram Engineers
WITH
INCOME TAX APPEAL NO.140/2020
Pr. Commissioner of Income Tax-25..Appellant. Vs.Amit Bipin Mody..Respondent
WITH
INCOME TAX APPEAL NO.297/2021
Pr. Commissioner of Income Tax-31,MumbaiVs.Laxmi Sanitary Engineers & Contracts
..Appellant. ..Respondent
WITH
INCOME TAX APPEAL NO.125/2020
Pr. Commissioner of Income Tax-31,Mumbai
..
Appellant.
Vs.
Laxmi Sanitary Engineers & Contracts
..Respondent
WITH
INCOME TAX APPEAL NO.124/2020
Pr. Commissioner of Income Tax-25
..Appellant. ..Respondent
Vs.
Amit Bipin Mody
WITH
INCOME TAX APPEAL NO.3119/2019 Pr. Commissioner of Income Tax-33,Mumbai..
Appellant.
Vs.
Ketan G. Badiani
..Respondent
WITH
INCOME TAX APPEAL NO.3127/2019
Pr. Commissioner of Income Tax-25
..Appellant.
Vs.
Amit Bipin Mody
..Respondent
WITH
INCOME TAX APPEAL NO.3123/2019 Pr. Commissioner of Income Tax-25..Appellant.
Vs.
Amit Bipin Mody
..Respondent
WITH
INCOME TAX APPEAL NO.155/2020 Pr. Commissioner of Income Tax-25..Appellant.
Vs.
Amit B. Mody
..Respondent
WITH
INCOME TAX APPEAL NO.3153/2019
Pr. Commissioner of Income Tax-25
..Appellant. ..Respondent
Vs.
Amit B. Mody
INCOME TAX APPEAL NO.79/2020
Pr. Commissioner of Income Tax-26,Mumbai..
Appellant.
Vs.
Kavita Hule
..Respondent
WITH
INCOME TAX APPEAL NO.1299/2020
Pr. Commissioner of Income Tax-26..
Appellant.
Vs.
Sehrullah K. Khan..Respondent
WITH
INCOME TAX APPEAL NO.766/2020
Pr. Commissioner of Income Tax-31, Mumbai
..
Appellant.
Vs.
Shrenik Steel Co.
..Respondent
WITH
INCOME TAX APPEAL NO.756/2020
Pr. Commissioner of Income Tax-31, Mumbai
..
Appellant.
Vs.
Shrenik Steel Co.
..Respondent
WITH
INCOME TAX APPEAL NO.1279/2020
Pr. Commissioner of Income Tax-31
....
Appellant.
Vs.
Mukesh M. Parmar
Respondent
WITH
INCOME TAX APPEAL NO.2213/2019
Pr. Commissioner of Income Tax-31, Mumbai
..
Appellant.
Vs.
Laxmi Sanitary Engineers & Contracts
..
Respondent
WITH
INCOME TAX APPEAL NO.2185/2019
Pr. Commissioner of Income Tax-31,Mumbai..
Appellant.
Vs.
Powerflex Industries..
Respondent
.....
Mr.Sham V. Walve for appellant in all appeals.
Mr. Ashok J. Patil for respondt. In ITXA 1235/2018.
Mr.Atul K. Jasani for Respdt. In ITXA no.2987/2018.
Mr. Jitendra Singh for Respdt. In ITXA 346/2019 and ITXA 648/2020.Mr.Jas Sanghavi a/w Mr. Viraaj Y. Bhate i/b PDS Legal for Respdt in ITXA no.347/2019.
Mr. Rahul K. Hakani for Respdt in ITXA/2493/2019 and ITXA3058/2019.
Mr. Jas Sanghavi for Respdt. In ITXA-3127/2019, ITXA 3123/2019,ITXA/155/2020 and ITXA 3153/2019.
CORAM : K. R. SHRIRAM & N.R. BORKAR, J.J.
DATED : 11 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
Appellant.
Vs.
Powerflex Industries..
Respondent
.....
Mr.Sham V. Walve for appellant in all appeals.
Mr. Ashok J. Patil for respondt. In ITXA 1235/2018.
Mr.Atul K. Jasani for Respdt. In ITXA no.2987/2018.
Mr. Jitendra Singh for Respdt. In ITXA 346/2019 and ITXA 648/2020.Mr.Jas Sanghavi a/w Mr. Viraaj Y. Bhate i/b PDS Legal for Respdt in ITXA no.347/2019.
Mr. Rahul K. Hakani for Respdt in ITXA/2493/2019 and ITXA3058/2019.
Mr. Jas Sanghavi for Respdt. In ITXA-3127/2019, ITXA 3123/2019,ITXA/155/2020 and ITXA 3153/2019.
CORAM : K. R. SHRIRAM & N.R. BORKAR, J.J.
DATED : 11 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 Vs. M/s. Mohommad Haji Adam & Co.1 and Principal17 Vs. M/s. Mohommad Haji Adam & Co.1 and Principal
Commissioner of Income Tax, Central-4 Vs. M/s
2 and therefore, the appeals
ParamshaktiDistributors Pvt. Ltd.2could be disposed.could be disposed.
2.Accordingly, all appeals disposed.
(N.R. BORKAR, J.)
(K.R. SHRIRAM, J.)
1Income Tax Appeal no.1004/2016 &
connected appeals dated 11[th] February 2019
2Income Tax Appeal No.413/2017 dated 15[th] July 2017
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue