Pr. Commissioner Of Income Tax-2, Thane v. Sunil Great (Hyk) Processor Pvt. Ltd.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION Digitally signed by SHRADDHA KAMLESH TALEKAR Date:

2022.03.04 13:31:34 +0530 SHRADDHA KAMLESH TALEKAR INCOME TAX APPEAL NO. 910 OF 2020 PR. COMMISSIONER OF INCOME TAX-2, Thane ...Appellant vs.

SUNIL GREAT (HYK) PROCESSOR PVT. LTD..

INCOME TAX APPEAL NO. 271 OF 2021 TAX-2, THANE ...Appellant KONARK PETRO PRODUCTS INDIA P. LTD.

... Respondent INCOME TAX APPEAL NO. 361 OF 2020 TAX - 1, THANE ... Appellant BHAVIN V VORA .. Respondent INCOME TAX APPEAL NO. 315 OF 2021 .. Appellant TAX-1 THANE ANANDVALLI NAMBIRAJ MUDALIAR ... Respondent INCOME TAX APPEAL NO. 556 OF 2021 THANE ...Appellant ANANDVALLI NAMBIRAJ MUDALIAR INCOME TAX APPEAL NO. 554 OF 2021 THANE ANANDVALLI NAMBIRAJ MUDALIAR 1/9

INCOME TAX APPEAL NO. 132 OF 2021 TAX-1, THANE ...Appellant BALAJI POLYESTER P. LTD.

INCOME TAX APPEAL NO. 217 OF 2021 TAX-1, THANE NARESH C MISTRY INCOME TAX APPEAL NO. 218 OF 2021 TAX-1, THANE BALAJI POLYESTER PVT LTD INCOME TAX APPEAL NO. 906 OF 2020 THE PR. COMMISSIONER OF INCOME TAX-3, THANE ...Appellant HASMUKHRAI AND CO.

INCOME TAX APPEAL NO. 889 OF 2020 PR. COMMISSIONER OF INCOME TAX-3, THANE ...Appellant HASMUKHRAI AND CO.

INCOME TAX APPEAL NO. 1180 OF 2020 THE PR. COMMISSIONER OF INCOME TAX-3, THANE ...Appellant HASMUKHRAI AND CO.

2/9

INCOME TAX APPEAL NO. 1347 OF 2020 PR. COMMISSIONER OF INCOME TAX-1, THANE ARIHANT CORPORATION INCOME TAX APPEAL NO. 1034 OF 2020 PR. COMMISSIONER OF INCOME TAX-1, THANE DINESH P. PAREKH INCOME TAX APPEAL NO. 241 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE DINESH P PAREKH INCOME TAX APPEAL NO. 1039 OF 2020 TAX 3,THANE MANISH S RAJANI INCOME TAX APPEAL NO. 426 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE ANIL DADARAO GARAD PROP.

OF SHIVJEET CHEMICALS INCOME TAX APPEAL NO. 427 OF 2021 TAX-1, THANE ANIL DADARAO GARAD 3/9

INCOME TAX APPEAL NO. 543 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE ...Appellant KOLSHET ISPAT UDYOG INCOME TAX APPEAL NO. 439 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE ...Appellant ANANT SHIVRAM PAWAR INCOME TAX APPEAL NO. 374 OF 2021 TAX-1,THANE ARVIND RAMGOPAL SARAF INCOME TAX APPEAL NO. 436 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE ..Appellant APRATIM EQUIPMENTS INCOME TAX APPEAL NO. 448 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE TARUN PUNSHI GOSAR HUF INCOME TAX APPEAL NO. 592 OF 2022 TAX-1,THANE MAHENDRA B GANDHI INCOME TAX APPEAL NO. 444 OF 2022 PR. COMMISSIONER OF INCOME TAX-1, THANE ...Appellant MAHENDRA B. GANDHI 4/9

INCOME TAX APPEAL NO. 478 OF 2022 PR. COMMISSIONER OF INCOME TAX-1, THANE ..Appellant MAHENDRA B GANDHI INCOME TAX APPEAL NO. 810 OF 2022 PR. COMMISSIONER OF INCOME TAX-1, THANE ..Appellant LABCO FINE CHEMICALS INCOME TAX APPEAL NO. 603 OF 2022 PR. COMMISSIONER OF INCOME TAX-1, THANE ..Appellant MURLIDHAR N. IYENGAR INCOME TAX APPEAL NO. 389 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE RAMESH SHAMJI PATEL INCOME TAX APPEAL NO. 388 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE APRATIM EQUIPMENTS INCOME TAX APPEAL NO. 663 OF 2022 PR. COMMISSIONER OF INCOME TAX-1, THANE SAROJ SHAILENDRA BHAGAT PROPRIETOR OF KAMLARYA ENGINEERS AND FABRICATORS INCOME TAX APPEAL (L) NO. 8230 OF 2021 PR.COMMISSIONER OF INCOME TAX -1 THANE SAROJ SHAILENDRA BHAGAT 5/9

INCOME TAX APPEAL NO. 561 OF 2021 PR. COMMISSIONER OF INCOME TAX-1, THANE ANANT SHIVRAM PAWAR INCOME TAX APPEAL NO. 2374 OF 2018 PR. COMMISSIONER OF INCOME TAX-2, THANE MAFATSINGH MANSINGH PARMAR INCOME TAX APPEAL NO. 840 OF 2019 TAX-2, THANE MAFATSINGH MANSINGH PARMAR INCOME TAX APPEAL NO. 1562 OF 2019 TAX - 2 THANE JET CHEMICALS PVT LTD INCOME TAX APPEAL NO. 56 OF 2020 TAX-2, THANE DODHIA SYNTHETICS LIMITED INCOME TAX APPEAL NO. 3270 OF 2019 TAX-3, THANE AMARLAL DHARMDAS KEWALRAMANI PROP. AMAR PRODUCTS INCOME TAX APPEAL NO. 585 OF 2020 TAX - 3, THANE 6/9

AMARLAL DHARMDAS KEWALRAMANI INCOME TAX APPEAL NO. 3276 OF 2019 TAX - 3, THANE AMARLAL DHARMDAS KEWALRAMANI INCOME TAX APPEAL NO. 767 OF 2020 PR. CIT - 2 THANE ...Appellant THANE UNITOP AQUACARE INCOME TAX APPEAL NO. 3206 OF 2019 TAX - 2, THANE ...Appellant OM SAI TRADERS INCOME TAX APPEAL NO. 96 OF 2020 TAX-3, THANE KAMLESH AMARLAL KEWALRAMANI PROP. SHARP CHEM (INDIA) INCOME TAX APPEAL NO. 74 OF 2020 TAX-3, THANE ...Appellant KAMLESH AMARLAL KEWALRAMANI INCOME TAX APPEAL NO. 654 OF 2020 TAX-2, THANE PREMARAM R CHOUDHARY INCOME TAX APPEAL NO. 336 OF 2020 7/9

TAX-1, THANE DEVILAL B. JAIN INCOME TAX APPEAL NO. 286 OF 2019 TAX - 2 THANE PLAEXE CON SERVICES PVT. LTD. ..Respondent INCOME TAX APPEAL NO. 917 OF 2019 TAX-2,THANE DHANLAXMI FABRICS LTD **** Mr.Sham V. Walve for appellant.

Ms. Ruchi Rathod i/b Mr. Ratan Samal for respondent in ITXA315-2021, ITXA-556-2021 & ITXA-554-2021. Ms.Radha Halbe i/b Mr. Deven H. Jain for respondent in ITXA767-2020. CORAM : K.R. SHRIRAM & N. J. JAMADAR, JJ.

DATE : 1st 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 Tax17 Vs. M/s. Mohommad Haji Adam & Co. 1 and Principal Commissioner of Income Tax, Central-4 Vs. M/s. Paramshakti Income Tax Appeal No. 1004 of 2016 & Connected appeals, dated 11th February 2019 8/9

Distributors Pvt. Ltd. 2, and therefore the appeals could be disposed.

2.

Accordingly, all appeals disposed.

(N. J. JAMADAR, J.) (K.R. SHRIRAM, J.) Income Tax Appeal No. 413 of 2017, dated 15th July 2017 9/9