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

bogus purchases had been set aside in entirety by the Hon’ble ITAT for fresh adjudication and therefore the earlier relief granted by the CIT(A) stood merged with the order of the Tribunal. It was observed that the Assessing Officer had rightly re-examined the entire issue in accordance with the directions of the ITAT and hence the contention

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

bogus purchases had been set aside in entirety by the Hon’ble ITAT for fresh adjudication and therefore the earlier relief granted by the CIT(A) stood merged with the order of the Tribunal. It was observed that the Assessing Officer had rightly re-examined the entire issue in accordance with the directions of the ITAT and hence the contention

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

bogus purchases had been set aside in entirety by the Hon’ble ITAT for fresh adjudication and therefore the earlier relief granted by the CIT(A) stood merged with the order of the Tribunal. It was observed that the Assessing Officer had rightly re-examined the entire issue in accordance with the directions of the ITAT and hence the contention

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

bogus purchases had been set aside in entirety by the Hon’ble ITAT for fresh adjudication and therefore the earlier relief granted by the CIT(A) stood merged with the order of the Tribunal. It was observed that the Assessing Officer had rightly re-examined the entire issue in accordance with the directions of the ITAT and hence the contention

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

Section 131. The findings for A.Y. 2008-09 were grouped as follows: • Non-verifiable Vendors: Of 102 vendors, only 46 were presented with partial documentation, leaving 56 subcontractors (listed in Annexure C-1) as non-verifiable. These vendors accounted for substantial subcontracting costs amounting to Rs.20.69 crores. • Non-filers and PAN Issues: Of 411 vendors, 92 failed to file income

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

Section 131. The findings for A.Y. 2008-09 were grouped as follows: • Non-verifiable Vendors: Of 102 vendors, only 46 were presented with partial documentation, leaving 56 subcontractors (listed in Annexure C-1) as non-verifiable. These vendors accounted for substantial subcontracting costs amounting to Rs.20.69 crores. • Non-filers and PAN Issues: Of 411 vendors, 92 failed to file income

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)-I,RANGE-4,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

Section 131. The findings for A.Y. 2008-09 were grouped as follows: • Non-verifiable Vendors: Of 102 vendors, only 46 were presented with partial documentation, leaving 56 subcontractors (listed in Annexure C-1) as non-verifiable. These vendors accounted for substantial subcontracting costs amounting to Rs.20.69 crores. • Non-filers and PAN Issues: Of 411 vendors, 92 failed to file income

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

Section 131. The findings for A.Y. 2008-09 were grouped as follows: • Non-verifiable Vendors: Of 102 vendors, only 46 were presented with partial documentation, leaving 56 subcontractors (listed in Annexure C-1) as non-verifiable. These vendors accounted for substantial subcontracting costs amounting to Rs.20.69 crores. • Non-filers and PAN Issues: Of 411 vendors, 92 failed to file income

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

Section 131. The findings for A.Y. 2008-09 were grouped as follows: • Non-verifiable Vendors: Of 102 vendors, only 46 were presented with partial documentation, leaving 56 subcontractors (listed in Annexure C-1) as non-verifiable. These vendors accounted for substantial subcontracting costs amounting to Rs.20.69 crores. • Non-filers and PAN Issues: Of 411 vendors, 92 failed to file income

THE DY. CIT, CIRCLE-1(1)(2),, AHMEDABAD vs. JMC PROJECTS (INDIA) LIMITED,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

Section 131. The findings for A.Y. 2008-09 were grouped as follows: • Non-verifiable Vendors: Of 102 vendors, only 46 were presented with partial documentation, leaving 56 subcontractors (listed in Annexure C-1) as non-verifiable. These vendors accounted for substantial subcontracting costs amounting to Rs.20.69 crores. • Non-filers and PAN Issues: Of 411 vendors, 92 failed to file income

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

Section 131. The findings for A.Y. 2008-09 were grouped as follows: • Non-verifiable Vendors: Of 102 vendors, only 46 were presented with partial documentation, leaving 56 subcontractors (listed in Annexure C-1) as non-verifiable. These vendors accounted for substantial subcontracting costs amounting to Rs.20.69 crores. • Non-filers and PAN Issues: Of 411 vendors, 92 failed to file income

THE ACIT, CIRCLE-2(1)(2),, AHMEDABAD vs. JMC PROJECTS (INDIA) LIMITED,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

Section 131. The findings for A.Y. 2008-09 were grouped as follows: • Non-verifiable Vendors: Of 102 vendors, only 46 were presented with partial documentation, leaving 56 subcontractors (listed in Annexure C-1) as non-verifiable. These vendors accounted for substantial subcontracting costs amounting to Rs.20.69 crores. • Non-filers and PAN Issues: Of 411 vendors, 92 failed to file income

THE ACIT,(OSD)-I,RANGE-4,, AHMEDABAD vs. JMC PROJECTS (INDIA) LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

Section 131. The findings for A.Y. 2008-09 were grouped as follows: • Non-verifiable Vendors: Of 102 vendors, only 46 were presented with partial documentation, leaving 56 subcontractors (listed in Annexure C-1) as non-verifiable. These vendors accounted for substantial subcontracting costs amounting to Rs.20.69 crores. • Non-filers and PAN Issues: Of 411 vendors, 92 failed to file income

JMC PROJECTS (INDIA) LIMITED,,AHMEDABAD vs. THE DY. CIT, CENTRAL CIRCLE-1(1),, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

Section 131. The findings for A.Y. 2008-09 were grouped as follows: • Non-verifiable Vendors: Of 102 vendors, only 46 were presented with partial documentation, leaving 56 subcontractors (listed in Annexure C-1) as non-verifiable. These vendors accounted for substantial subcontracting costs amounting to Rs.20.69 crores. • Non-filers and PAN Issues: Of 411 vendors, 92 failed to file income

THE DY. CIT, CIRCLE-1(1)(2),, AHMEDABAD vs. JMC PROJECTS (INDIA) LIMITED,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

Section 131. The findings for A.Y. 2008-09 were grouped as follows: • Non-verifiable Vendors: Of 102 vendors, only 46 were presented with partial documentation, leaving 56 subcontractors (listed in Annexure C-1) as non-verifiable. These vendors accounted for substantial subcontracting costs amounting to Rs.20.69 crores. • Non-filers and PAN Issues: Of 411 vendors, 92 failed to file income

JMC PROJECTS (INDIA) LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)-I,RANGE-4,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

Section 131. The findings for A.Y. 2008-09 were grouped as follows: • Non-verifiable Vendors: Of 102 vendors, only 46 were presented with partial documentation, leaving 56 subcontractors (listed in Annexure C-1) as non-verifiable. These vendors accounted for substantial subcontracting costs amounting to Rs.20.69 crores. • Non-filers and PAN Issues: Of 411 vendors, 92 failed to file income

THE ACIT,(OSD)-I,RANGE-4,, AHMEDABAD vs. JMC PROJECTS (INDIA) LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

Section 131. The findings for A.Y. 2008-09 were grouped as follows: • Non-verifiable Vendors: Of 102 vendors, only 46 were presented with partial documentation, leaving 56 subcontractors (listed in Annexure C-1) as non-verifiable. These vendors accounted for substantial subcontracting costs amounting to Rs.20.69 crores. • Non-filers and PAN Issues: Of 411 vendors, 92 failed to file income

PATEL KENWOOD PRIVATE LIMITED,ANKLESHWAR vs. INCOME TAX OFFICER, VADODARA

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

Bench: Shri Ramit Kochar (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

131 of the Act. Since M/s. Laxmi Enterprises is listed as a defaulter in the website of Gujarat Sales Tax and Commercial Tax Department, the purchases of Rs.43,95,474/- made from M/s. Laxmi Enterprises was treated as bogus and added as the income of the assessee. Similarly, the assessee has taken 3 Flats Near VIP Road, Vesu, Surat

PATEL KENWOOD PRIVATE LIMITED,ANKLESHWAR vs. INCOME TAX OFFICER, VADODARA

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

Bench: Shri Ramit Kochar (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

131 of the Act. Since M/s. Laxmi Enterprises is listed as a defaulter in the website of Gujarat Sales Tax and Commercial Tax Department, the purchases of Rs.43,95,474/- made from M/s. Laxmi Enterprises was treated as bogus and added as the income of the assessee. Similarly, the assessee has taken 3 Flats Near VIP Road, Vesu, Surat