ACIT CC 2(3) AHMEDABAD, AHMEDABAD vs. AISHA DHIRAJ GOGIA, AHMEDABAD

In the result: 50. To summarize the final outcome:

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha["ी संजय गग", "ाियक सद" एवं "ी नरे" साद िस!ा, लेखा सद" के सम#।]

section 132(4) during the course of search action and observed that Mr. Shiv Kumar Gogia had admitted that he had obtained accommodation entries in respect of Long-Term capital Gains on sale of shares. He accordingly made the impugned addition. 39. Findings of the Ld. CIT(A): The Ld. CITA deleted the addition so made

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

section 132 at the business premises of the assessee. The search revealed blank signed cheque books, vouchers, blank bill books, letterheads, and endorsed cheques belonging to several supplier concerns. These suppliers were shown as parties from whom the assessee allegedly procured purchases. On the strength of the seized materials, the Assessing Officer held that these concerns were merely name-lenders

INDIAN ION EXCHANGE & CHEMICALS LIMITED,AHMEDABAD vs. THE ITO, WARD-2(1)(1) PREVIOUSLY WARD-2(1)(3), AHMEDABAD

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

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2014-15

Section 132(4) of the Act, Shri Mahendra Shantilal Paltel had admitted that he did not supply the materials, that he was issuing only bogus bills and that he had no supporting documents in respect of transportation to parties, labour charges paid etc. The Ld. Sr. DR submitted that there was no dispute to the fact that M/s. Siddh Syndicate

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. Rather, the assessee has\nconsistently maintained that the purchases were genuine and has\nproduced extensive documentation in support of its claim.\nc. A key distinguishing feature in Shree Ganesh Developers was that bank\ntrail verification played a decisive role. In the present case, such\nfactual verification of cash trail has not been undertaken by the\nAssessing Officer. There

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

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

132 of the Act was conducted on the assessee on 17-11-2011 at the registered premises and proceedings u/s.153A of the Act were initiated. The summary of return of income filed and assessment completed are tabulated below: A.Y. Date of Filing Date of Filing Section under Date of Order of Date of Order of Original Revised Return which

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

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

132 of the Act was conducted on the assessee on 17-11-2011 at the registered premises and proceedings u/s.153A of the Act were initiated. The summary of return of income filed and assessment completed are tabulated below: A.Y. Date of Filing Date of Filing Section under Date of Order of Date of Order of Original Revised Return which

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

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

132 of the Act was conducted on the assessee on 17-11-2011 at the registered premises and proceedings u/s.153A of the Act were initiated. The summary of return of income filed and assessment completed are tabulated below: A.Y. Date of Filing Date of Filing Section under Date of Order of Date of Order of Original Revised Return which

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

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

132 of the Act was conducted on the assessee on 17-11-2011 at the registered premises and proceedings u/s.153A of the Act were initiated. The summary of return of income filed and assessment completed are tabulated below: A.Y. Date of Filing Date of Filing Section under Date of Order of Date of Order of Original Revised Return which

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

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

132 of the Act was conducted on the assessee on 17-11-2011 at the registered premises and proceedings u/s.153A of the Act were initiated. The summary of return of income filed and assessment completed are tabulated below: A.Y. Date of Filing Date of Filing Section under Date of Order of Date of Order of Original Revised Return which

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

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

132 of the Act was conducted on the assessee on 17-11-2011 at the registered premises and proceedings u/s.153A of the Act were initiated. The summary of return of income filed and assessment completed are tabulated below: A.Y. Date of Filing Date of Filing Section under Date of Order of Date of Order of Original Revised Return which

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

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

132 of the Act was conducted on the assessee on 17-11-2011 at the registered premises and proceedings u/s.153A of the Act were initiated. The summary of return of income filed and assessment completed are tabulated below: A.Y. Date of Filing Date of Filing Section under Date of Order of Date of Order of Original Revised Return which

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

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

132 of the Act was conducted on the assessee on 17-11-2011 at the registered premises and proceedings u/s.153A of the Act were initiated. The summary of return of income filed and assessment completed are tabulated below: A.Y. Date of Filing Date of Filing Section under Date of Order of Date of Order of Original Revised Return which

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

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

132 of the Act was conducted on the assessee on 17-11-2011 at the registered premises and proceedings u/s.153A of the Act were initiated. The summary of return of income filed and assessment completed are tabulated below: A.Y. Date of Filing Date of Filing Section under Date of Order of Date of Order of Original Revised Return which

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

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

132 of the Act was conducted on the assessee on 17-11-2011 at the registered premises and proceedings u/s.153A of the Act were initiated. The summary of return of income filed and assessment completed are tabulated below: A.Y. Date of Filing Date of Filing Section under Date of Order of Date of Order of Original Revised Return which

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

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

132 of the Act was conducted on the assessee on 17-11-2011 at the registered premises and proceedings u/s.153A of the Act were initiated. The summary of return of income filed and assessment completed are tabulated below: A.Y. Date of Filing Date of Filing Section under Date of Order of Date of Order of Original Revised Return which

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

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

132 of the Act was conducted on the assessee on 17-11-2011 at the registered premises and proceedings u/s.153A of the Act were initiated. The summary of return of income filed and assessment completed are tabulated below: A.Y. Date of Filing Date of Filing Section under Date of Order of Date of Order of Original Revised Return which

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

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

132 of the Act was conducted on the assessee on 17-11-2011 at the registered premises and proceedings u/s.153A of the Act were initiated. The summary of return of income filed and assessment completed are tabulated below: A.Y. Date of Filing Date of Filing Section under Date of Order of Date of Order of Original Revised Return which

DHARMESSH SHAH,AHMEDABAD vs. THE ITO, WARD-1, PATAN

In the result the appeal of the assessee is partly allowed

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2019-20 Dharmessh Shah The Ito, Ward-1 A-301, Vasantkunj Vs Patan. Garden Residency Sanjivan Road Paldi, Ahmedabad. Pan : Aelps 5203 A (Applicant) (Responent) : Shri Kunal T. Sanghavi, Ar Assessee By : Shri Prathvij Raj Meena, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 30/04/2025 घोषणा क" तारीख /Date Of Pronouncement: 05/05/2025 आदेश आदेश/O R D E R आदेश आदेश

bogus Input Tax Credit. The AO issued notice under section 148A(b), duly considered the assessee's response, and passed an order under section 148A(d), followed by issue of notice under section 148. The Ld. CIT(A) has upheld the validity of such reopening by relying on Explanation 1(i) to Section 148 of the Act, which was inserted

ARCOY INDUSTRIES (INDIA) PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, all the captioned four appeals of the assessee are hereby allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

purchases made from other concerns in other years, there are corresponding concerns in table 2 in the annexure to his statement. 10. He categorically admitted that all the loans and advances are merely bogus in nature. He also submitted date-wise and party-wise details of such bogus transactions. Further, Shri Bharat Padiya, Executive Director of Dishman Group has also