ANIL K SHAH (HUF), Mumbai VS ITO WARD 23 (2)(1), Mumbai

Last updated: 16 December 2020

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This judgement concerns appeals filed by Anil K Shah (HUF) and Anil K Shah against the Income Tax Officer for the assessment year 2009-10. The appeals follow an assessment order that significantly increased the declared income, based on allegations of obtaining accommodation bills from bogus dealers to inflate purchases. The Commissioner of Income Tax (Appeals) had partly allowed the assessee's appeal, and the matter was brought before the Income Tax Appellate Tribunal.

Court :
ITAT Mumbai

Brief :
These appeals have been filed against the two orders dated 31.08.2018 passed by the Commissioner of Income Tax (Appeals)-39 (for short ‘the CIT(A), Mumbai, for the assessment years 2009-10, whereby the Ld. CIT(A) has partly allowed the appeals filed by the assessee against the assessment orders passed u/s 143 (3) r.w.s. 147 and u/s 144 r.w.s. 147 of the Income Tax Act, 1961 (for short the ‘Act’). Since, these appeals pertain to the same person in the individual capacity and in the capacity of HUF and the issues involved are identical, these were clubbed, heard together and are being disposed of for the sake of convenience.

Citation :
ITA No. 214/MUM/2019

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