THE DY. CIT, (OSD)-I, CIRCLE-4,, AHMEDABAD vs. M/S. KINTECH SYNERGY PVT. LTD., AHMEDABAD

In the result, the appeals are dismissed

purchases made for which the bills have been found to be bogus. The view finds supports from the following judgements: - i. CIT v Sathyanarayan P. Rathi (2013) 351 ITR 150 (Guj.) :- Section

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, BHAVNAGAR, BHAVNAGAR vs. RUDRA GLOBAL INFRA PRODUCTS LIMITED, BHAVNAGAR

In the result, the appeal of the Revenue as well as the Cross-Objection filed by the assessee, both are dismissed

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

section 133(6) of the Act. 5. Aggrieved by the order of the Assessing Officer, the Assessee filed appeal before the Ld. CIT(A) who upheld the order of the Assessing Officer. The Ld. CIT(A), after an elaborate examination of facts and documentary evidence, deleted the addition by recording detailed factual findings as under:- “6.1 The only substantial ground

MARUTI METAL INDUSTRIES,,BHAVNAGAR vs. THE JT. CIT, RANGE-1,, BHAVNAGAR

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

section 145(1) of the act. 5. Aggrieved assessee filed appeal before the ld. CIT(A). The ld. CIT(A) has dismissed the appeal of the assessee on this issue. Relevant part of the decision of ld. CIT(A) is reproduced as under:- “3.3 1 have considered the facts of the case and submission made by the appellant

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

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

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

bogus by the Maharashtra VAT department. To our understanding, based upon the information received from the 3rd party, until and unless it is confronted to the assessee, no adverse inference can be drawn. There can be various reasons for the cancellation of the registration such as ITA No. 1462, 1463, 1519 & 1520/Ahd/2018 [Sun Pharma Laboratories

DCIT, CIRCLE-2(1)(1),, BARODA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LTD. , BARODA

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

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

bogus by the Maharashtra VAT department. To our understanding, based upon the information received from the 3rd party, until and unless it is confronted to the assessee, no adverse inference can be drawn. There can be various reasons for the cancellation of the registration such as ITA No. 1462, 1463, 1519 & 1520/Ahd/2018 [Sun Pharma Laboratories

DCIT, CIRCLE-2(1)(1),, BARODA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LTD. , BARODA

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

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

bogus by the Maharashtra VAT department. To our understanding, based upon the information received from the 3rd party, until and unless it is confronted to the assessee, no adverse inference can be drawn. There can be various reasons for the cancellation of the registration such as ITA No. 1462, 1463, 1519 & 1520/Ahd/2018 [Sun Pharma Laboratories

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

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

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

bogus by the Maharashtra VAT department. To our understanding, based upon the information received from the 3rd party, until and unless it is confronted to the assessee, no adverse inference can be drawn. There can be various reasons for the cancellation of the registration such as ITA No. 1462, 1463, 1519 & 1520/Ahd/2018 [Sun Pharma Laboratories

ACIT-3(1)(1), AMBAWADI vs. OMSHIV FABRICSHUB PVT. LTD., NAVRANGPURA

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarआयकर अपील सं./Ita No. 1098/Ahd/2023 िनधा"रण वष" / Asstt. Year: 2013-2014

Section 143(2) of the Act wherein the accommodation entry trail was also mentioned and therefore, as regards to 0.30% restricting the original trading transaction on part of the CIT(A) is not justifiable. The Ld. DR further Asst. Year 2013-14 submitted that the assessee has incurred expenses of circular purchases being intermediately charges not for the purpose

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD) RANGE-1,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 271(1)(c) in respect of disallowance on account of income reflected in TDS certificate but not recorded in books of accounts and on account of bogus purchases, the Ld. A.R. submitted that difference in receipt to that of Form 26AS cannot be the reason for making the addition, the penalty was on the non- furnishing of particulars

THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 271(1)(c) in respect of disallowance on account of income reflected in TDS certificate but not recorded in books of accounts and on account of bogus purchases, the Ld. A.R. submitted that difference in receipt to that of Form 26AS cannot be the reason for making the addition, the penalty was on the non- furnishing of particulars

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX,(OSD),, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 271(1)(c) in respect of disallowance on account of income reflected in TDS certificate but not recorded in books of accounts and on account of bogus purchases, the Ld. A.R. submitted that difference in receipt to that of Form 26AS cannot be the reason for making the addition, the penalty was on the non- furnishing of particulars

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 271(1)(c) in respect of disallowance on account of income reflected in TDS certificate but not recorded in books of accounts and on account of bogus purchases, the Ld. A.R. submitted that difference in receipt to that of Form 26AS cannot be the reason for making the addition, the penalty was on the non- furnishing of particulars

CORRTECH INTERNATIONAL PVT. LTD.,AHMEDABAD vs. THE ADDL. CIT, TDS RANGE,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 271(1)(c) in respect of disallowance on account of income reflected in TDS certificate but not recorded in books of accounts and on account of bogus purchases, the Ld. A.R. submitted that difference in receipt to that of Form 26AS cannot be the reason for making the addition, the penalty was on the non- furnishing of particulars

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT. LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 271(1)(c) in respect of disallowance on account of income reflected in TDS certificate but not recorded in books of accounts and on account of bogus purchases, the Ld. A.R. submitted that difference in receipt to that of Form 26AS cannot be the reason for making the addition, the penalty was on the non- furnishing of particulars

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)RANGE-1,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 271(1)(c) in respect of disallowance on account of income reflected in TDS certificate but not recorded in books of accounts and on account of bogus purchases, the Ld. A.R. submitted that difference in receipt to that of Form 26AS cannot be the reason for making the addition, the penalty was on the non- furnishing of particulars

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 271(1)(c) in respect of disallowance on account of income reflected in TDS certificate but not recorded in books of accounts and on account of bogus purchases, the Ld. A.R. submitted that difference in receipt to that of Form 26AS cannot be the reason for making the addition, the penalty was on the non- furnishing of particulars

CORRTECH INTERNATIONAL PVT. LTD.,AHMEDABAD vs. THE ADDL. CIT, TDS RANGE,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 271(1)(c) in respect of disallowance on account of income reflected in TDS certificate but not recorded in books of accounts and on account of bogus purchases, the Ld. A.R. submitted that difference in receipt to that of Form 26AS cannot be the reason for making the addition, the penalty was on the non- furnishing of particulars

SHAH RAKESH BHIKHABHAI (HUF),AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the assessee stands dismissed

Bench: Shri T.R Senthil Kumar & Shri Narendra Prasad Sinha

150 enquiry. 2.6 Lastly, without prejudice to the above, and in the alternative, the assessee would like to submit that your honour has explained that Only three parties' information has been received from DDIT (Inv) A'bad ie. (i) Sardar Vallabhbhai Patle Party, (ii) Manvadhikar National Party and (iii) Kisan Party of India. The donation