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

2. The Ld. CIT(A) has erred in law and on facts in partly confirming the addition of 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. 3. The Ld. CIT(A) has erred in law and on facts

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

2. The Ld. CIT(A) has erred in law and on facts in partly confirming the addition of 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. 3. The Ld. CIT(A) has erred in law and on facts

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

2. The Ld. CIT(A) has erred in law and on facts in partly confirming the addition of 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. 3. The Ld. CIT(A) has erred in law and on facts

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

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

2 of the notice under Section 263 of the Act and submitted that the principal CIT has itself noted the assertion of the assessee is that the assessee company has never purchased material from M/s. Varia Aluminium Pvt. Ltd. Therefore, when the contention of the assessee has all throughout been that it has not made any purchases from M/s. Varia

M/S. GSP CROP SCIENCE PVT. LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1),, AHMEDABAD

In the result, both the appeals of the assessee are partly allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

2) The Learned Assessing Officer and Hon. CIT (A) have erred in law and on facts in making and confirming addition of Rs.62,08,914/- holding as bogus purchases disregarding the submissions of the Assessee. 9. As is evident from the perusal of the above ground the assessee is aggrieved by the confirmation of disallowance of bogus purchases

M/S. GSP CROP SCIENCE PVT. LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1),, AHMEDABAD

In the result, both the appeals of the assessee are partly allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

2) The Learned Assessing Officer and Hon. CIT (A) have erred in law and on facts in making and confirming addition of Rs.62,08,914/- holding as bogus purchases disregarding the submissions of the Assessee. 9. As is evident from the perusal of the above ground the assessee is aggrieved by the confirmation of disallowance of bogus purchases

M/S. BLUERAY TRADING PVT LTD.,MAHARASTRA vs. THE PR. CIT (CENTRAL), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

2(15) of the Act. The Tribunal was of view that on principle of merger, it was not open for the Principal Commissioner to revise the order of assessment in revisionary proceedings. In further appeal the Bombay High Court held that when the Assessing Officer disallowed the claim of the assessee for benefit of exemption under Section

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 69C of the Act treating the purchases from M/s. Mahadev Trading Co. as bogus, resulting in the assessed income being enhanced to Rs. 1,55,90,420/-. The CIT(A), while partly allowing the appeal of the assessee, restricted the disallowance to Rs. 7,00,184/- and deleted the balance addition of Rs. 1,33,03,486/-, giving rise

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

purchase order,\netc.\nPara H of the order records that commissions were sent to\nDepartmental authorities in Mumbai to verify genuineness of the\nentities who in turn reported all of them to be bogus.\n28. Finally at Para I, the inference from all of the above is detailed\nmentioning all material found and relied upon for finding entities of\nK.C

SHRI RAJENDRA J KESHWANI (HUF),AHMEDABAD vs. THE PR. CIT- CENTRAL, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.118/Ahd/2021 िनधा"रण वष" /Assessment Year : 2015-16 Shri Rajendra J. Keshwani The Pr.Cit बनाम/ (Huf) Central Circle V/S. 44, Asopalav Bungalows Ahmedabad Nr.Mukthidham Jain Temple Thaltej – 380 054 (Gujarat) "थायी लेखा सं./Pan: Aaehk 1973 J अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) ….. Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 12/02/2025 घोषणा की तारीख /Date Of Pronouncement: 18/02/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

bogus and made an addition under Section 68 but allowed the deduction for the purchase cost of Rs.11,68,371/-. The CIT(A)-11, Ahmedabad, vide order dated 22-01-2021, deleted the entire addition after considering the submissions and evidences furnished by the assessee. Despite this, the PCIT initiated proceedings, by issuing show cause notice on 15

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

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

15 797/Ahd/2018 2015- ITA 8,92,09,090 Revenue 1 16 1528/Ahd/2018 Gross Profit Addition 2008- ITA 24,43,00,129 Revenue 4 & 5 related to 09 245/Ahd/2016 Vendor/Subcontractor Transactions 2009- ITA 24,00,14,120 Revenue 1 & 2 10 246/Ahd/2016 2009- IT(SS) A Confirmation Assessee 1 & 2 10 1746/Ahd/2016 of addition on account of 7 parties

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

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

15 797/Ahd/2018 2015- ITA 8,92,09,090 Revenue 1 16 1528/Ahd/2018 Gross Profit Addition 2008- ITA 24,43,00,129 Revenue 4 & 5 related to 09 245/Ahd/2016 Vendor/Subcontractor Transactions 2009- ITA 24,00,14,120 Revenue 1 & 2 10 246/Ahd/2016 2009- IT(SS) A Confirmation Assessee 1 & 2 10 1746/Ahd/2016 of addition on account of 7 parties

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

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

15 797/Ahd/2018 2015- ITA 8,92,09,090 Revenue 1 16 1528/Ahd/2018 Gross Profit Addition 2008- ITA 24,43,00,129 Revenue 4 & 5 related to 09 245/Ahd/2016 Vendor/Subcontractor Transactions 2009- ITA 24,00,14,120 Revenue 1 & 2 10 246/Ahd/2016 2009- IT(SS) A Confirmation Assessee 1 & 2 10 1746/Ahd/2016 of addition on account of 7 parties

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

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

15 797/Ahd/2018 2015- ITA 8,92,09,090 Revenue 1 16 1528/Ahd/2018 Gross Profit Addition 2008- ITA 24,43,00,129 Revenue 4 & 5 related to 09 245/Ahd/2016 Vendor/Subcontractor Transactions 2009- ITA 24,00,14,120 Revenue 1 & 2 10 246/Ahd/2016 2009- IT(SS) A Confirmation Assessee 1 & 2 10 1746/Ahd/2016 of addition on account of 7 parties

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

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

15 797/Ahd/2018 2015- ITA 8,92,09,090 Revenue 1 16 1528/Ahd/2018 Gross Profit Addition 2008- ITA 24,43,00,129 Revenue 4 & 5 related to 09 245/Ahd/2016 Vendor/Subcontractor Transactions 2009- ITA 24,00,14,120 Revenue 1 & 2 10 246/Ahd/2016 2009- IT(SS) A Confirmation Assessee 1 & 2 10 1746/Ahd/2016 of addition on account of 7 parties

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

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

15 797/Ahd/2018 2015- ITA 8,92,09,090 Revenue 1 16 1528/Ahd/2018 Gross Profit Addition 2008- ITA 24,43,00,129 Revenue 4 & 5 related to 09 245/Ahd/2016 Vendor/Subcontractor Transactions 2009- ITA 24,00,14,120 Revenue 1 & 2 10 246/Ahd/2016 2009- IT(SS) A Confirmation Assessee 1 & 2 10 1746/Ahd/2016 of addition on account of 7 parties

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

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

15 797/Ahd/2018 2015- ITA 8,92,09,090 Revenue 1 16 1528/Ahd/2018 Gross Profit Addition 2008- ITA 24,43,00,129 Revenue 4 & 5 related to 09 245/Ahd/2016 Vendor/Subcontractor Transactions 2009- ITA 24,00,14,120 Revenue 1 & 2 10 246/Ahd/2016 2009- IT(SS) A Confirmation Assessee 1 & 2 10 1746/Ahd/2016 of addition on account of 7 parties