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

148 taxmann.com 154 (Gujarat) / [2023] 291 Taxman 591 (Gujarat) / [2023] 451 ITR 395 (Gujarat), the Gujarat High Court held that where AO received report from Investigation Wing that assessee-firm received accommodation entries in form of bogus purchases from one J group and made 100 per cent addition with respect to said purchases, however while dealing with case

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 suppliers. The Assessing Officer\n(AO) issued notice under section 148 and framed the\nreassessment under section 143(3) r.w.s.147. On finding that\nthe assessee had not satisfactorily discharged the onus of\nestablishing the genuineness of purchases

CHIRAG ISHWARBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-7(2)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

148 of the Act dated 31-08-2017 for reopening of the assessment and the assessee in response to such notice, filed return of income dated 12-10-2017. Thereafter, the AO framed the assessment under section 143(3) r.w.s. 147 of the Act vide order dated 01-11- 2017 by making an addition

CHIRAG ISHWARBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-3(3)(6), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

148 of the Act dated 31-08-2017 for reopening of the assessment and the assessee in response to such notice, filed return of income dated 12-10-2017. Thereafter, the AO framed the assessment under section 143(3) r.w.s. 147 of the Act vide order dated 01-11- 2017 by making an addition

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 suppliers. The Assessing Officer (AO) issued notice under section 148 and framed the ITA No.254 to 256 and 274 to 276 /Ahd/2024 3 reassessment under section 143(3) r.w.s. 147. On finding that the assessee had not satisfactorily discharged the onus of establishing the genuineness of purchases

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 suppliers. The Assessing Officer (AO) issued notice under section 148 and framed the ITA No.254 to 256 and 274 to 276 /Ahd/2024 3 reassessment under section 143(3) r.w.s. 147. On finding that the assessee had not satisfactorily discharged the onus of establishing the genuineness of purchases

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 suppliers. The Assessing Officer (AO) issued notice under section 148 and framed the ITA No.254 to 256 and 274 to 276 /Ahd/2024 3 reassessment under section 143(3) r.w.s. 147. On finding that the assessee had not satisfactorily discharged the onus of establishing the genuineness of purchases

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 suppliers. The Assessing Officer\n(AO) issued notice under section 148 and framed the\nreassessment under section 143(3) r.w.s. 147. On finding that\nthe assessee had not satisfactorily discharged the onus of\nestablishing the genuineness of purchases

SHRI BHUPENDRA S. CHOKSHI,VADODARA vs. THE DCIT, CIRCLE 1 (2), , VADODARA

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

Bench: Smt.Annapurna Guptaasstt.Year : 2007-08 Shri Bhupendra S. Chokshi Dcit, Cir.1(2) Prop: S. Kanjibhai Jewellers Vs Vadodara. Sb-35-36, Siddarth Complex Rc Dutt Road Vadodara 390 005 Pan : Abfpc 5333C

148, which is claimed to have been based on receipt of information from the third party regarding bogus purchase transactions made by the appellant. The Ld. CIT(A) ought to have quashed and set aside the impugned assessment being bad in law. 2. The Ld. CIT(A)-2, Vadodara has erred in law and in facts in - (a) confirming

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:

148. additional explanations. Show 27/03/20 To explain Furnish Filed a Cause 22 the specific response on Notice substantial documenta 29-12-2021 under credit ry evidence but did not Section transactions and provide 147 (SCN) with M/s clarificatio sufficient Orange ns evidence or Tradex Pvt. regarding clarification Ltd., flagged the source to satisfy the as and nature queries accommodati

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:

148. additional explanations. Show 27/03/20 To explain Furnish Filed a Cause 22 the specific response on Notice substantial documenta 29-12-2021 under credit ry evidence but did not Section transactions and provide 147 (SCN) with M/s clarificatio sufficient Orange ns evidence or Tradex Pvt. regarding clarification Ltd., flagged the source to satisfy the as and nature queries accommodati

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

148, section 149, section 151 and section 153, where the\nAssessing Officer is satisfied that,—\n(a) any money, bullion, jewellery or other valuable article or thing,\nseized or requisitioned, belongs to; or\n(b) any books of account or documents, seized or requisitioned,\npertains or pertain to, or any information contained therein,\nrelates to,\na person other than

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

section 147 r.w.s. 143(3) of the Income Tax Act, 1961; in short “the Act”. 2. The assessee has raised following grounds of appeal:- “1.1 That on the facts and in the circumstances of the case and as per law, learned CIT (Appeals) erred in sustaining additions of Rs. 5,09,032 out of I.T.A No. 3042/Ahd/2014

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 nature of the above transaction to the tune of Rs. 1,18,58,604 - and income of Rs. 1,18,58,604/- has escaped assessment within the meaning of section 147 of the Act, for which the assessment needs to be re-opened by issuing notice us. 148 of the Act." 2. The assessee, has not filed any return

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 148 of the Act was issued on 22.03.2019. In the course of assessment, the Assessing Officer made addition of Rs.92,20,100/- on account of purchases made from M/s. Siddh Syndicate which were held as bogus

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

In the result, appeal filed by the Revenue is hereby dismissed

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2010-11. I.T.A No. 267/Ahd/2020 A.Y. 2010-11 Page No 2 Jt. CIT Vs. Shri Nilesh Rameshchandra Shah 2. The Registry has noted that there is a delay of 8 days in filing the above appeal by the Revenue

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

148 dated 26.03.2022, the assessee filed return in response on 25.04.2022, declaring the same income as in the original return. Notices under sections 143(2) and 142(1) were issued and complied with, albeit partially, culminating in the assessment order passed on 09.03.2023 under section 147 r.w.s. 144B. n the course of reassessment, the assessee produced purchase register entries, ledger

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

section 148 of the Act on 13.02.2019. In the course of assessment, the Assessing Officer had treated the purchase of Rs.2,91,37,222/- made by the assessee from M/s. Vandana Raj Corporation as bogus

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

section 148 of the Act on 13.02.2019. In the course of assessment, the Assessing Officer had treated the purchase of Rs.2,91,37,222/- made by the assessee from M/s. Vandana Raj Corporation as bogus