Pr. Commissioner Of Income Tax - 17 vs Fine Metal (India)
2023 Latest Caselaw 10001 Bom

2023:BHC-OS:10965-DB



                         IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                             ORDINARY ORIGINAL CIVIL JURISDICTION
                                 INCOME TAX APPEAL NO. 3178 OF 2019

         Pr. Commissioner of Income Tax-17                                 .. Appellant
                  v/s.
         Fine Metal (India)                                                .. 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

Eximp Enterprises v/s. Commissioner of Income Tax 1, the

judgment of the Hon'ble Gujarat High Court in the case of

Commissioner of Income Tax v/s. Smith P. Sheth 2 and also the

judgment of this Court in the case of Principal Commissioner of

Income Tax-17 v/s. Mohommad Haji Adam & Co.3

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.)

10-itxa-3178-2019.doc wadhwa