Pr. Commissioner Of Income Tax -17 vs Saif Marine
2023 Latest Caselaw 9994 Bom

2023:BHC-OS:10958-DB



                         IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                ORDINARY ORIGINAL CIVIL JURISDICTION

                                INCOME TAX APPEAL NO. 2959 OF 2019

         Pr. Commissioner of Income Tax-17                                 .. Appellant
                  v/s.
         Saif Marine                                                       .. 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.)

1 216 taxmann.com 171(Bom.) 2 356 ITR 451(Guj.) 3 [2019] 103 taxmann.com 459 (Bom.)

3-itxa-2959-2019.doc wadhwa