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

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

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\nexpenses.\n67. ISSUE NO.4 REGARDING TREATMENT OF ALLEGED BOGUS\nSUB-CONTRACT EXPENSES UNDER SECTION 69A AND 69C OF\nTHE ACT AND CHARGING THE SAME AT THE RATE SPECIFIED\nIN TERMS OF SECTION 115BBE OF THE ACT.\n68. The next issue being taken for consideration is the\ntreatment of the alleged bogus sub-contract expenses as deemed\nincome

RAMJIBHAI KESARAJI PATEL,VADODARA vs. THE ITO, WARD-1(2)(2), VADODARA

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

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

section 69C towards alleged bogus purchases. The details of the same are as under:- Date Amount (Rs.) Amount credited to the account of 23.06.2017 2,68,611 Raghav Traders 23.06.2017 3,33,715 Helly Enterprises 23.06.2017 1,38,818 Laxmiraj Enterprises 11.08.2017 3,07,500 Laxmiraj Enterprises 16.10.2017 4,80,000 Laxmiraj Enterprises Total

SHITAL VIPULKUMAR DHOLAKIA,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(1)(3), AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical\npurposes

274/-\nTotal\n1,45,77,00,806/-\n2.3\nThe AO issued notices under section 133(6) to the above parties,\nseeking confirmation of transactions. No response was received from Shree\nLaxmi Gold and Dhanadeepa Gold. From Parvati Gold, the proprietor Shri\nRajkumar Dilipbhai Soni responded denying having undertaken any\ntransactions with the assessee. He alleged that his identity documents

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

274 of the Act were separately initiated on this\nissue.\n59. In appeal, the assessee contended before the CIT(A) that the amount\nof Rs. 15,16,966/- comprised three elements (i) land expense of Rs.\n2,14,92,990/-, (ii) revenue tax of Rs. 16,960/-, and (iii) Rs. 15,00,000/- paid to\nShri Mahesh Karsanbhai to avoid

PAWAN EDIFICE PVT. LTD.,VADODARA vs. THE DY.CIT, CIRCLE-2(1)(2), VADODARA

Appeals are partly allowed for\nstatistical reasons

274 of the Act were separately initiated on this\nissue.\n59.\nIn appeal, the assessee contended before the CIT(A) that the amount\nof Rs.15,16,966/- comprised three elements (i) land expense of Rs.\n2,14,92,990/-, (ii) revenue tax of Rs.16,960/-, and (iii) Rs.15,00,000/- paid to\nShri Mahesh Karsanbhai to avoid litigation in respect

THE DY.CIT, CENTRAL CIRCLE-1, VADODARA vs. PAWAN EDIFICE PVT. LTD., VADODARA

Appeals are partly allowed for\nstatistical reasons

274 of the Act were separately initiated on this\nissue.\n59.\nIn appeal, the assessee contended before the CIT(A) that the amount\nof Rs.15,16,966/- comprised three elements (i) land expense of Rs.\n2,14,92,990/-, (ii) revenue tax of Rs.16,960/-, and (iii) Rs.15,00,000/- paid to\nShri Mahesh Karsanbhai to avoid litigation in respect

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYAKAR BHAWAN, ASHRAM ROAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, , AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

274/- Rs. 6,93,09,682 + Rs. 8,01,76,700/-) by ignoring the submissions made to Ld. CIT(Appeal) during the hearing. The Ld. CIT(Appeal) confirmed addition of corpus donation of Rs. 8,01,76,700/- in the hands of appellant as it has been already disallowed and made additions in the assessment of Parul Arogya Seva Mandal

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

274/- Rs. 6,93,09,682 + Rs. 8,01,76,700/-) by ignoring the submissions made to Ld. CIT(Appeal) during the hearing. The Ld. CIT(Appeal) confirmed addition of corpus donation of Rs. 8,01,76,700/- in the hands of appellant as it has been already disallowed and made additions in the assessment of Parul Arogya Seva Mandal

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

274/- Rs. 6,93,09,682 + Rs. 8,01,76,700/-) by ignoring the submissions made to Ld. CIT(Appeal) during the hearing. The Ld. CIT(Appeal) confirmed addition of corpus donation of Rs. 8,01,76,700/- in the hands of appellant as it has been already disallowed and made additions in the assessment of Parul Arogya Seva Mandal

DCIT, CENTRAL CIRCLE1(2), AHMEDABAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

274/- Rs. 6,93,09,682 + Rs. 8,01,76,700/-) by ignoring the submissions made to Ld. CIT(Appeal) during the hearing. The Ld. CIT(Appeal) confirmed addition of corpus donation of Rs. 8,01,76,700/- in the hands of appellant as it has been already disallowed and made additions in the assessment of Parul Arogya Seva Mandal

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Appeals are allowed

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

274/- Rs. 6,93,09,682 + Rs. 8,01,76,700/-) by ignoring the submissions made to Ld. CIT(Appeal) during the hearing. The Ld. CIT(Appeal) confirmed addition of corpus donation of Rs. 8,01,76,700/- in the hands of appellant as it has been already disallowed and made additions in the assessment of Parul Arogya Seva Mandal

JET AIR AGENCIES PVT LTD,WEST BENGAL vs. CENTRAL CIRCLE 2(3)AHMEDABAD, AHMEDABAD

In the result, Ground Nos

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

274 of the Act to initiate penalty proceeding u/s 271(1)C of the Act in respect of addition & disallowance made. 10. That the appellant craves leave to add, alter, adduce, or amend any grounds of appeal on or before or in course of hearing.” Challenge to reopening of assessment under Section 147 of the Act. 3. While discussing

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

274 of the Act to initiate penalty proceeding u/s 271(1)C of the Act in respect of addition & disallowance made. 10. That the appellant craves leave to add, alter, adduce, or amend any grounds of appeal on or before or in course of hearing.” Challenge to reopening of assessment under Section 147 of the Act. 3. While discussing

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

274 of the Act to initiate penalty proceeding u/s 271(1)C of the Act in respect of addition & disallowance made. 10. That the appellant craves leave to add, alter, adduce, or amend any grounds of appeal on or before or in course of hearing.” Challenge to reopening of assessment under Section 147 of the Act. 3. While discussing

JET AIR AGENCIES PVT. LTD,WEST BENGAL vs. THE ACIT, CENTRA CIRCLE-2(3), AHMEDABAD

In the result, Ground Nos

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

274 of the Act to initiate penalty proceeding u/s 271(1)C of the Act in respect of addition & disallowance made. 10. That the appellant craves leave to add, alter, adduce, or amend any grounds of appeal on or before or in course of hearing.” Challenge to reopening of assessment under Section 147 of the Act. 3. While discussing