Pr. Commissioner Of Income Tax -17 v. Bajranglal Bhikaram Mittal

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 3090 OF 2019 Pr. Commissioner of Income Tax-17 .. Appellant v/s.

Bajranglal Bhikaram Mittal .. Respondent ...

Mr. Suresh Kumar, for the Appellant.

...

CORAM : K. R. SHRIRAM & KAMAL KHATA, JJ.

DATED : 27TH SEPTEMBER 2023 P.C. :

1. The questions proposed relate to bogus purchases. The same are covered by the judgment of this Court in the case of Nikunj 1, the Eximp Enterprises v/s. Commissioner of Income Tax judgment of the Hon'ble Gujarat High Court in the case of 2 and also the Commissioner of Income Tax v/s. Smith P. Sheth judgment of this Court in the case of Principal Commissioner of Income Tax-17 v/s. Mohommad Haji Adam & Co.

2.

Appeal dismissed.

(KAMAL KHATA, J.) (K.R. SHRIRAM, J.) 216 taxmann.com 171(Bom.) 356 ITR 451(Guj.) [2019] 103 taxmann.com 459 (Bom.) 1/1 7-itxa-3090-2019.doc Digitally signed by SANDHYA BHAGU WADHWA Date:

2023.09.29 17:31:06 +0530 wadhwa SANDHYA BHAGU WADHWA