RUDRA GLOBAL INFRA PRODUCTS LTD.,BHAVNAGAR vs. THE ACIT, CIRCLE-1, BHAVNAGAR

In the result, the appeal of the assessee is partly allowed

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

bogus purchases. In further appeal, the Gujarat High Court held that since purchases were not entirely bogus but were made

INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR vs. MADHAV COPPER LIMITED, BHAVNAGAR

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

purchases to income of assessee on ground that same were bogus purchases, since it was not disputed that purchases were

MADHAV COPPER LTD.,BHAVNAGAR vs. THE INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

purchases to income of assessee on ground that same were bogus purchases, since it was not disputed that purchases were

INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR, BHAVNAGAR vs. MADHAV COPPER LIMITED, BHAVNAGAR

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

purchases to income of assessee on ground that same were bogus purchases, since it was not disputed that purchases were

MADHAV COPPER LTD.,BHAVNAGAR vs. THE INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR

In the result, all six appeals, three by the Revenue and three\nby the assessee, stand dismissed

bogus purchases. The purchases claimed during the year\nunder consideration from the impugned suppliers are\nRs. 70,66,67,613/- and not Rs.92

MADHAV COPPER LTD.,BHAVNAGAR vs. THE INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR

In the result, all six appeals, three by the Revenue and three\nby the assessee, stand dismissed

bogus purchases. The purchases claimed during the year\nunder consideration from the impugned suppliers are\nRs.70,66,67,613/- and not Rs.92

THE ACIT, CIRCLE-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT TERCE LABORATORIES LTD.,, AHMEDABAD

The appeal of the Revenue are allowed

purchases found bogus and therefore the reliance placed by the Ld.CIT(A) while restricting the disallowance of bogus sales promotion

THE ITO, WARD-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT TERCE LABORATORIES LTD.,, AHMEDABAD

The appeal of the Revenue are allowed

purchases found bogus and therefore the reliance placed by the Ld.CIT(A) while restricting the disallowance of bogus sales promotion

THE ITO, WARD-2(1)(1),, AHMEDABAD vs. M/S. GUJARAT TERCE LABORATORIES LTD.,, AHMEDABAD

The appeal of the Revenue are allowed

purchases found bogus and therefore the reliance placed by the Ld.CIT(A) while restricting the disallowance of bogus sales promotion

THE ACIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. M/S. DEEP COTTON INDUSTRIES, PATAN

In the result, respective appeals of both Revenue and Assessee are dismissed

Bench: Shri S.S. Godara & Shri Pradip Kumar Kedia1. आयकर अपील सं./I.T.A. No.948/Ahd/2012 2. आयकर अपील सं./I.T.A. No.1460/Ahd/2012 ("नधा"रण वष" / Ay : 2008-09) 1.Acit 1. Deep Cotton बनाम/ Central Cirle-1(1) Industries Vs. Ahmedabad Prop.Of Nitesh Gunvantilal Thakkar Jaska Road, Harji, Dist.Patan -384 240 2. The Acit 2. M/S.Deep Cotton Industries Central Circle-1(1) Prop.Of Nitesh Gunvantlal Ahmedabad Thakkar Dist.Patan-384 240 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adwpt 3924 H .. (अपीलाथ" /Appellants) (""यथ" / Respondents) Revenue By : Shri K.Madhusudan, Sr.Dr Assessee By : Shri M.J. Shah, Ar

bogus purchases for confirming the bogus purchases without any specific evidence or law. 4. The Assessing Officer has erred in law as well

SHRI NITESH G.THAKKAR,PATAN vs. THE ACIT.,CENT.CIRCLE-1(1),, AHMEDABAD

In the result, respective appeals of both Revenue and Assessee are dismissed

Bench: Shri S.S. Godara & Shri Pradip Kumar Kedia1. आयकर अपील सं./I.T.A. No.948/Ahd/2012 2. आयकर अपील सं./I.T.A. No.1460/Ahd/2012 ("नधा"रण वष" / Ay : 2008-09) 1.Acit 1. Deep Cotton बनाम/ Central Cirle-1(1) Industries Vs. Ahmedabad Prop.Of Nitesh Gunvantilal Thakkar Jaska Road, Harji, Dist.Patan -384 240 2. The Acit 2. M/S.Deep Cotton Industries Central Circle-1(1) Prop.Of Nitesh Gunvantlal Ahmedabad Thakkar Dist.Patan-384 240 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adwpt 3924 H .. (अपीलाथ" /Appellants) (""यथ" / Respondents) Revenue By : Shri K.Madhusudan, Sr.Dr Assessee By : Shri M.J. Shah, Ar

bogus purchases for confirming the bogus purchases without any specific evidence or law. 4. The Assessing Officer has erred in law as well

SHRI NILESH RAMESHCHANDRA SHAH,,AHMEDABAD vs. THE DCIT, CIRCLE-6(1),, AHMEDABAD

The appeals of the assessee are partly allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita Nos. 2248 & 2249/Ahd/2017 ("नधा"रण वष"/Assessment Years : 2010-11 & 2011-12)

bogus purchases of Rs.63,44,326/- by treating the purchases made by the appellant as bogus. 2. The Ld. CIT(A) has erred

SHRI NILESH RAMESHCHANDRA SHAH,,AHMEDABAD vs. THE DCIT, CIRCLE-6(1),, AHMEDABAD

The appeals of the assessee are partly allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita Nos. 2248 & 2249/Ahd/2017 ("नधा"रण वष"/Assessment Years : 2010-11 & 2011-12)

bogus purchases of Rs.63,44,326/- by treating the purchases made by the appellant as bogus. 2. The Ld. CIT(A) has erred

THE ITO, WARD-4(2)(5),, AHMEDABAD vs. M/S. SHUBH CONSTRUCTION,, AHMEDABAD

In the result, the appeal of the revenue is dismissed

Bogus Purchases—Purchase price or profit element—Assessee engaged in business of trading in steel—In reassessment proceedings bogus purchases

SHRI PRAVIN SHIVLAL SHAH,,VADODARA vs. THE ITO, WARD-5(3),, BARODA

In the result, both the appeals filed by the Assessee is partly allowed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed)

bogus purchase according to Maharashtra Sales Tax Deptt, Mumbai. The evidence with respect to bogus nature of transaction reveals that

DCIT, CIRCLE -2(1)(1), AHMEDABAD, PRAHLAD NAGAR vs. PANCHAM DEVELOPERS, CHANDKHEDA

In the result, the appeal of the Revenue is partly allowed

Bench: Shri Tr Senthil Kumar & Shri Narendra Prasad Sinhaassessment Years: 2017-18

bogus purchases to the extent of gross profit element embedded in these bogus purchases. The contention of the Revenue is that

SHRI KIRTIKUMAR VASANTBHAI THAKKAR,,PATAN vs. THE INCOME TAX OFFICER, WARD-1,, PATAN

In the result, both the grounds of the appeal of the assessee are dismissed

purchase of rice bogus? Kirtibhai Answer : - Yes , This purchase is also bogus. Only bills are received for such purchase There

M/S. GSP CROP SCIENCE PVT. LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1),, AHMEDABAD

In the result, both the appeals of the assessee are partly allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

bogus purchases.” 25. The above issue of confirmation of impugned addition on account of bogus purchases is identical to that