DCIT v. DBM Geotechnics and Construction (P.) Ltd.

136 Taxmann.com 345Reported decision2022#4791 most cited

What is DCIT v. DBM Geotechnics and Construction (P.) Ltd. authority for?

A 100% disallowance for bogus purchases is not justified if the assessee's sales figures are not doubted and the inability to produce suppliers is the sole basis for adverse inference, especially when purchases were made in the grey market.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

DCIT v. DBM Geotechnics and Construction (P.) Ltd. · Section 69C · bogus purchases · unexplained expenditure · grey market purchases · adverse inference · production of suppliers · sales figures

Sections most often in play

Section 147Section 143(3)Section 133(6)Section 148Section 153ASection 153CSection 44ADSection 194C

Issues it is cited on

section 245c(1)section 245hsection 245csection 245d(4)section 245dfull and true disclosuresection 245circular tradingsection 156summons under section 131section 44asection 194c

Judgments citing DCIT v. DBM Geotechnics and Construction (P.) Ltd.

DCIT, Circle-4, Jaipur vs. M/S Kandoi Metal Powders Manufacturing Company Pvt. Ltd., Jaipur

In the result, both the appeals are partly allowed

ITA 244/JPR/2022[2012-13]Status: DisposedITAT Jaipur15 Sept 2022AY 2012-13
For Appellant: Sh. S. L. Poddar (Adv.)For Respondent: Sh. Sanjay Dhariwal (CIT) a
Section 139Section 143(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 122/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Kandoi Metal Powders Manufacturing DCIT, Company, Vs. Central Circle-3, Jaipur. F-381, 382, Road No. 9F, VKI Area, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCK 0316 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 244/JP/2022 fu/kZkj.k o"kZ@Assessme…

DCIT Circle- 15(3)(1), Mumbai vs. M/S Sanjivaini Parenteral Ltd., M

In the result, all the three appeals of the learned assessing officer are partly allowed

ITA 4154/MUM/2019[2011-12]Status: DisposedITAT Mumbai27 Jul 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Mehul Shah, ARFor Respondent: Shri Hemant Kumar Chimanlal
Section 143(3)Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 4152 to 4154 /Mum/2019 (For A.Ys. 2010–11, 2009–10 & 2011–12 respectively) DCIT M/s Sanjivani Parenteral Ltd. Circle–15(3)(1) 205, P.N. Kothari Industrial Room no. 451, 4th Floor, Estate, Aayakar Bhavan, Vs. L.B.S Marg, Bhandup (W), M.K. Road, Mumbai-400 078 Mumbai-400 020 (Respondent) (Appellant) PAN No. AAACCS 2369 B CO No. 57/Mum/2020 (Arising out of ITA no. 4152/Mum/2019 for A.Y. 2010–11) CO No. 58/Mum/2020 (Arising out of ITA no. 4153/Mum/2019 for A.Y. 2009–10) CO No. 59/Mum/2020…

DCIT, Circle-15(3)(1), Mumbai vs. M/S- Sanjivani Parenteral Ltd., Mumbai

In the result, all the three appeals of the learned assessing officer are partly allowed

ITA 4153/MUM/2019[2009-10]Status: DisposedITAT Mumbai27 Jul 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Mehul Shah, ARFor Respondent: Shri Hemant Kumar Chimanlal
Section 143(3)Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 4152 to 4154 /Mum/2019 (For A.Ys. 2010–11, 2009–10 & 2011–12 respectively) DCIT M/s Sanjivani Parenteral Ltd. Circle–15(3)(1) 205, P.N. Kothari Industrial Room no. 451, 4th Floor, Estate, Aayakar Bhavan, Vs. L.B.S Marg, Bhandup (W), M.K. Road, Mumbai-400 078 Mumbai-400 020 (Respondent) (Appellant) PAN No. AAACCS 2369 B CO No. 57/Mum/2020 (Arising out of ITA no. 4152/Mum/2019 for A.Y. 2010–11) CO No. 58/Mum/2020 (Arising out of ITA no. 4153/Mum/2019 for A.Y. 2009–10) CO No. 59/Mum/2020…

DCIT, C-15(3)(1), Mumbai vs. Sanjivani Parenteral Ltd., Mumbai

In the result, all the three appeals of the learned assessing officer are partly allowed

ITA 4152/MUM/2019[2010-11]Status: DisposedITAT Mumbai27 Jul 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Mehul Shah, ARFor Respondent: Shri Hemant Kumar Chimanlal
Section 143(3)Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 4152 to 4154 /Mum/2019 (For A.Ys. 2010–11, 2009–10 & 2011–12 respectively) DCIT M/s Sanjivani Parenteral Ltd. Circle–15(3)(1) 205, P.N. Kothari Industrial Room no. 451, 4th Floor, Estate, Aayakar Bhavan, Vs. L.B.S Marg, Bhandup (W), M.K. Road, Mumbai-400 078 Mumbai-400 020 (Respondent) (Appellant) PAN No. AAACCS 2369 B CO No. 57/Mum/2020 (Arising out of ITA no. 4152/Mum/2019 for A.Y. 2010–11) CO No. 58/Mum/2020 (Arising out of ITA no. 4153/Mum/2019 for A.Y. 2009–10) CO No. 59/Mum/2020…