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

bogus purchases made by Ld. AO without providing information/ document/ material used against the appellant and opportunity of cross-examination resulting in gross violation of principles of natural justice

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

bogus purchases made by Ld. AO without providing information/ document/ material used against the appellant and opportunity of cross-examination resulting in gross violation of principles of natural justice

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

bogus purchases made by Ld. AO without providing information/ document/ material used against the appellant and opportunity of cross-examination resulting in gross violation of principles of natural justice

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 made by Ld. AO without providing\ninformation/document/material used against the appellant and\nopportunity of cross-examination resulting in gross violation of\nprinciples of natural justice

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 made by Ld. AO without providing\ninformation/document/material used against the appellant and\nopportunity of cross-examination resulting in gross violation of\nprinciples of natural justice

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

purchases from three parties as bogus (le 2 parties of sundry creditors & 1 Party of unsecured loan), solely on the basis of statements recorded u/s 131 of the Act, without providing the Appellant an opportunity to cross-examine them The action, being in violation of the principles of natural justice

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

purchases from three parties as bogus (le 2 parties of sundry creditors & 1 Party of unsecured loan), solely on the basis of statements recorded u/s 131 of the Act, without providing the Appellant an opportunity to cross-examine them The action, being in violation of the principles of natural justice

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

purchases from three parties as bogus (le 2 parties of sundry creditors & 1 Party of unsecured loan), solely on the basis of statements recorded u/s 131 of the Act, without providing the Appellant an opportunity to cross-examine them The action, being in violation of the principles of natural justice

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

purchases from three parties as bogus (le 2 parties of sundry creditors & 1 Party of unsecured loan), solely on the basis of statements recorded u/s 131 of the Act, without providing the Appellant an opportunity to cross-examine them The action, being in violation of the principles of natural justice

BHAGAT MARKETING PVT LTD,AHMEDABAD vs. PCIT-1, AHMEDABAD

In the result, in light of the above observations and the judicial precedents on the subject, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

bogus purchases in accordance with law and thus revision under section. 263 is nothing but a change of opinion and hence order u/s. 263 is bad in law. 2. The directions given to AO in para 7, 7.1 and 8 of order under section 263 by the ld. Pr.CIT are already carried

SADBHAV ENGINEERING LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD, DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD

In the result, all the appeals of the assessee are partly allowed\nand that of the Revenue are dismissed

justice will be met in\nthis case if GP ratio of 12.5% on alleged bogus purchases is added to\nincome of the assessee against which credit for the declared GP ratio\non the alleged bogus purchases will be granted by the AO after\nverification by the AO because of failure of the assessee to come\nforward to discharge primary onus

ACIT, CIRCLE-1, BHAVNAGAR, BHAVNAGAR vs. LEELA GREENSHIP RECYCLING PRIVATE LIMITED, BHAVNAGAR

In the result, both the appeals are treated as partly allowed for statistical purposes in terms of above directions

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 2111/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-19 Leela Greenship Recycling Pvt. Ltd., The Deputy Office No.303, 3Rd Floor, बनाम/ Commissioner V/S. B Wing, Leela Efcee, Of Income Tax, Near Aksharwadi Temple, Circle-1, Waghawadi Road, Bhavnagar. Bhavnagar-364002. "थायी लेखा सं./Pan: Aagcg8956L

bogus purchases made by Ld. AO without providing material relied upon and opportunity of cross-examination resulting in gross violation of principles of natural justice

LEELA GREENSHIP RECYCLING PVT. LTD.,BHAVNAGAR vs. THE DY. CIT, CIRCLE-1, BHAVNAGAR

In the result, both the appeals are treated as partly allowed for\nstatistical purposes in terms of above directions

bogus purchases made by Ld. AO without providing material relied\nupon and opportunity of cross-examination resulting in gross violation of\nprinciples of natural justice

GUJARAT VAIBHAV PUBLICATIONS PVT. LTD.,AHMEDABAD vs. THE ITO, WARD-2(1)(1), AHMEDABAD

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

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

bogus and 15% of the purchases was considered as income of the assessee and accordingly an addition of Rs.43,70,583/- was made. No transaction was found made with the other party M/s. A.M. Enterprise during the year. The assessment was completed under Section 143(3) read with Section 147 of the Act on 27.12.2019 at total income of Rs.42

GUJARAT VAIBHAV PUBLICATIONS PVT. LTD.,AHMEDABAD vs. THE ITO, WARD-2(1)(1), AHMEDABAD

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

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

bogus and 15% of the purchases was considered as income of the assessee and accordingly an addition of Rs.43,70,583/- was made. No transaction was found made with the other party M/s. A.M. Enterprise during the year. The assessment was completed under Section 143(3) read with Section 147 of the Act on 27.12.2019 at total income of Rs.42

DILIPKUMAR PASHABHAI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, both the appeals of the assessee in ITA Nos

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1095 & 1096/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Dilipkumar Pashabhai Prajapati The Income Tax Officer बनाम/ C/Sf 211 Pushp Business Campus Ward-3(3)(5) V/S. Nr. Vastral Cross Road Ahmedabad Sp Ring Road Vastral Ahmedabad – 382 418 "थायी लेखा सं./Pan:Atrpp 9632 R (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Jinesh Shah, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/09/2024 घोषणा की तारीख /Date Of Pronouncement: 25/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

natural justice. 2. The NFAC erred in disallowing the appellant's claim for alleged bogus purchases without considering that the Ld. AO had accepted

DILIPKUMAR PASHABHAI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, both the appeals of the assessee in ITA Nos

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1095 & 1096/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Dilipkumar Pashabhai Prajapati The Income Tax Officer बनाम/ C/Sf 211 Pushp Business Campus Ward-3(3)(5) V/S. Nr. Vastral Cross Road Ahmedabad Sp Ring Road Vastral Ahmedabad – 382 418 "थायी लेखा सं./Pan:Atrpp 9632 R (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Jinesh Shah, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/09/2024 घोषणा की तारीख /Date Of Pronouncement: 25/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

natural justice. 2. The NFAC erred in disallowing the appellant's claim for alleged bogus purchases without considering that the Ld. AO had accepted

RAJENDRAKUMAR CHHANALAL SHAH,MEHSANA vs. THE ITO, WARD-1, PATAN

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

Bogus Purchases to inflate the purchases but they are real purchases accounted in my books of account. 5.4 Thus assessee has produced all the documents available with them as above but third party verification had not been possible in this case. Keeping in view of the natural justice

CONCORD BIOTECH LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal filed by the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

bogus purchases or the material relied upon by the Assessing Officer. The ld. counsel contended that copies of bank statements of Umiya Trading Company were never provided to the assessee, nor was any opportunity of cross- examination of the proprietor of Umiya Trading Company or the Investigation Officer granted, despite specific requests, thereby violating principles of natural justice