The Pr. Commissioner Of Income Tax-25 v. Svpnh Steel Services

Digitally signed by GAURI AMIT GAEKWAD Date:

2022.04.13 17:25:09 +0530 GAURI AMIT GAEKWAD 1/9

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1490 OF 2020 Principal Commissioner of Income Tax - 25 Sonika P. Shetty INCOME TAX APPEAL NO.1368 OF 2021 Suresh Maneklal Sheth INCOME TAX APPEAL NO.8 OF 2022 Suresh Maneklal Sheth INCOME TAX APPEAL NO.22 OF 2022 Suresh Maneklal Sheth INCOME TAX APPEAL NO.493 OF 2022 G.K. Constructions INCOME TAX APPEAL NO.21 OF 2022 Mayur Lalji Chheda INCOME TAX APPEAL NO.19 OF 2022

2/9 Mayur Kalji Chheda INCOME TAX APPEAL NO.1172 OF 2020 Principal Commissioner of Income Tax - 25 Actube Enterprises INCOME TAX APPEAL NO.1173 OF 2020 Principal Commissioner of Income Tax - 25 SVPNH Steel Services INCOME TAX APPEAL NO.336 OF 2022 Principal Commissioner of Income Tax - 26 Arif Khan INCOME TAX APPEAL NO.656 OF 2020 Principal Commissioner of Income Tax - 26 Farhana Nisar Siddiqui INCOME TAX APPEAL NO.6 OF 2021 Principal Commissioner of Income Tax - 25 Sonika P. Shetty INCOME TAX APPEAL NO.14 OF 2021 Principal Commissioner of Income Tax - 25 Sureshchandra R. Mittal INCOME TAX APPEAL NO.7 OF 2021

3/9 Principal Commissioner of Income Tax - 25 Sureshchandra R. Mittal INCOME TAX APPEAL NO.335 OF 2022 Bipin Umakant Joshi INCOME TAX APPEAL NO.700 OF 2022 Rakesh Inder Bachani INCOME TAX APPEAL NO.80 OF 2022 Shah and Shah Writing Enterprises INCOME TAX APPEAL NO.411 OF 2022 Prakash J. Bharadia INCOME TAX APPEAL NO.425 OF 2022 Rakesh Inder Bachani INCOME TAX APPEAL NO.1367 OF 2021 Tejinderpalsingh Pritamsingh Bath

4/9 INCOME TAX APPEAL NO.529 OF 2022 Bipin Umakant Joshi INCOME TAX APPEAL NO.560 OF 2022 The Chief Commissioner of Income Tax (OSD) I/c. Principal Commissioner of Income Tax - 17 Kuldeep Glass and Alluminium INCOME TAX APPEAL NO.764 OF 2022 The Chief Commissioner of Income Tax (OSD) I/c. Principal Commissioner of Income Tax - 17 Navin Jaichand Doshi INCOME TAX APPEAL NO.436 OF 2022 The Chief Commissioner of Income Tax (OSD) I/c. Principal Commissioner of Income Tax - 17 Navin Jaichand Doshi INCOME TAX APPEAL NO.469 OF 2022 The Chief Commissioner of Income Tax (OSD) I/c. Principal Commissioner of Income Tax - 17 Kuldeep Glass and Alluminium INCOME TAX APPEAL NO.414 OF 2022 The Chief Commissioner of Income Tax (OSD) I/c. Principal Commissioner of Income Tax - 17 Navin Jaichand Doshi

5/9 INCOME TAX APPEAL NO.535 OF 2022 The Chief Commissioner of Income Tax (OSD) I/c. Principal Commissioner of Income Tax - 17 Ramesh C. Gala INCOME TAX APPEAL NO.552 OF 2022 Chief Commissioner of Income Tax (OSD) Mohammed Ayub Khan INCOME TAX APPEAL NO.547 OF 2022 Samir Shantilal Gosar INCOME TAX APPEAL NO.1296 OF 2022 Chief Commissioner of Income Tax (OSD) Mubarak Hussain Shaikh INCOME TAX APPEAL NO.527 OF 2022 Chief Commissioner of Income Tax (OSD) Supack Corporation INCOME TAX APPEAL NO.461 OF 2022 The Chief Commissioner of Income Tax (OSD) I/c. Principal Commissioner of Income Tax - 17 Navin Jaichand Doshi INCOME TAX APPEAL NO.488 OF 2022

6/9 Gajanan Builders INCOME TAX APPEAL NO.725 OF 2022 Gajanan Builders INCOME TAX APPEAL NO.337 OF 2022 The Chief Commissioner of Income Tax (OSD) I/c. Principal Commissioner of Income Tax - 17 Prime Steel INCOME TAX APPEAL NO.412 OF 2022 Samir H. Padia INCOME TAX APPEAL NO.690 OF 2022 Chirag R. Shah INCOME TAX APPEAL NO.227 OF 2022 Anupam Stationary Plaza INCOME TAX APPEAL NO.730 OF 2022 Western India Marine Mills and Engineers INCOME TAX APPEAL NO.745 OF 2022

7/9 Sunilkumar H. Khetawat INCOME TAX APPEAL NO.724 OF 2022 Western India Marine Mills and Engineers INCOME TAX APPEAL NO.1239 OF 2021 Rakeshkumar S. Khandelwal INCOME TAX APPEAL NO.727 OF 2022 Ramniklal S. Shah @ Malavia INCOME TAX APPEAL NO.731 OF 2022 Uday Trading Corporation INCOME TAX APPEAL NO.888 OF 2022 Ramniklal S. Shah @ Malavia INCOME TAX APPEAL NO.2930 OF 2019 Principal Commissioner of Income Tax - 31 Rajendra Kumar Biyani

8/9 INCOME TAX APPEAL NO.3143 OF 2019 Principal Commissioner of Income Tax - 31 Rajendra Kumar Biyani INCOME TAX APPEAL NO.554 OF 2019 Principal Commissioner of Income Tax - 31 Rajendra Kumar Biyani INCOME TAX APPEAL NO.555 OF 2019 Principal Commissioner of Income Tax - 31 Rajendra Kumar Biyani ---- Mr. Sham V. Walve for appellant in all appeals. Ms. Niyati Mankad i/b. Mr. Rahul Hakani for respondent in ITXA/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 in ITXA/1239/2021.

Mr. Jas Sanghavi i/b. PDS Legal for respondent in ITXA/227/2022. ---- CORAM : K.R. SHRIRAM & N.R. BORKAR, JJ.

DATED : 12th APRIL 2022 P.C.:

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 11th February 2019

9/9 Central-4 V/s. M/s. Paramshakti Distributors Pvt. Ltd.2 and, therefore, the appeals could be disposed.

Accordingly, all appeals disposed.

(N.R. BORKAR, J.) (K.R. SHRIRAM, J.) 2 . Income Tax Appeal No.413 of 2017 dated 15th July 2017