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

37(1). 4.2. Without prejudice to the above, the Ld. CIT(A) ought to have allowed additional depreciation under section 32(1)(iia) on such capital expenditure disallowed. 5. Re: Disallowance on account of alleged Bogus Purchases

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

37(1). 4.2. Without prejudice to the above, the Ld. CIT(A) ought to have allowed additional depreciation under section 32(1)(iia) on such capital expenditure disallowed. 5. Re: Disallowance on account of alleged Bogus Purchases

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

37(1). 4.2. Without prejudice to the above, the Ld. CIT(A) ought to have allowed additional depreciation under section 32(1)(iia) on such capital expenditure disallowed. 5. Re: Disallowance on account of alleged Bogus Purchases

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

bogus purchases in accordance with law and thus revision under section. 263 is nothing but a change of opinion and hence order u/s. 263 is bad in law. 2. The directions given to AO in para 7, 7.1 and 8 of order under section 263 by the ld. Pr.CIT are already carried

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

In the result, the appeals are dismissed

37,68,078/- ITA Nos.2377 & 2378/Ahd/2015 C.O. Nos.186 & 187/Ahd/2015 Assessment Years: 2009-10 & 2010-11 Page 3 of 5 It is noted that the information received in respect of the above parties from the Sales Tax Dept were specific. The entire method of issuing bogus bills was accepted by various owners of the above mentioned parties and the assessing officer

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

In the result, the appeals are dismissed

37,68,078/- ITA Nos.2377 & 2378/Ahd/2015 C.O. Nos.186 & 187/Ahd/2015 Assessment Years: 2009-10 & 2010-11 Page 3 of 5 It is noted that the information received in respect of the above parties from the Sales Tax Dept were specific. The entire method of issuing bogus bills was accepted by various owners of the above mentioned parties and the assessing officer

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

ALANG STEEL RECYCLING PRIVATE LIMITED,BHAVNAGAR vs. THE DY.CIT, CIRCLE-1, BHAVNAGAR

The appeal of the assessee is allowed for statistical purposes

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalalang Steel Recycling The Dy. Cit-1, Private Limited Vs. Circle-1, Ground Floor, Bhavnagar – 364 001 Shop No.G-1 Sukun-1, Bhilwara Circle Bhavnagar – 364 001 [ Pan: Aamca 4837 A ] (Appellant) .. (Respondent) Assessee Represented By : Shri Parimalsinh B. Parmar, Ar Revenue Represented By : Shri Abhijit, Sr.Dr 08.12.2025 Date Of Hearing Date Of Pronouncement 16.01.2026

section 37 of the Act in respect of alleged bogus purchases. 4. Both, AO & CIT(A), have erred in passing

THE INCOME TAX OFFICER, WARD-5(3)(1),, AHMEDABAD vs. SHRI MANJIL DINESHKUMAR SHAH,, AHMEDABAD

In the result, both captioned appeals filed by the Revenue are dismissed

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

bogus purchases amounting to Rs.8,37,044/- from R. K. Enterprises also during F.Y. 2009-10 relevant to A.Y. 2010-11. Thus, the learned AO held that income chargeable to tax to the extent of Rs.8,37,044/- escaped assessment within the meaning of Section

THE INCOME TAX OFFICER, WARD-5(3)(1),, AHMEDABAD vs. SHRI MANJIL DINESHKUMAR SHAH,, AHMEDABAD

In the result, both captioned appeals filed by the Revenue are dismissed

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

bogus purchases amounting to Rs.8,37,044/- from R. K. Enterprises also during F.Y. 2009-10 relevant to A.Y. 2010-11. Thus, the learned AO held that income chargeable to tax to the extent of Rs.8,37,044/- escaped assessment within the meaning of Section

CONCORD BIOTECH LTD.,AHMEDABAD vs. THE DY.CIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, the appeal filed by the assessee is allowed

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

purchases shown by the assessee from Umiya Trading Company were bogus. Concord Biotech Ltd. vs. DCIT Asst.Year –2016-17 - 3– Accordingly, the Assessing Officer completed the reassessment under section 147 by making an addition of Rs. 37

GENESIS ORGANICS PRIVATE LIMITED,,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(1)(3),, VADODARA

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 2440-2441/Ahd/2018 िनधा"रण वष"/Asstt. Years: 2005-06 & 2006-07 M/S Genesis Organics Pvt. Ltd., I.T.O, 284/1,2,3, G.I.D.C. Estate, Vs. Ward-1(1)(3), Makarpura, Vadodara. Vadodara-390010. Pan: Aabcg5635R

bogus in nature in the garb of research and development activities 4.5 Keeping in view of the above facts, the AO disallowed the claim of the assessee for Rs. 28,48,709.00 and added to the total income of the assessee. 5. Aggrieved assessee preferred an appeal to the learned CIT (A). 5.1 The assessee before the learned

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

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

bogus purchases), the assessee’s books did not meet the statutory standards for completeness and accuracy. The AO invoked section 145(3) of the Act on the grounds that the expenses listed could not be verified as genuine and concluded that the books were unreliable, and it would be inappropriate to compute income based on these accounts. Given the rejection

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

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

bogus purchases), the assessee’s books did not meet the statutory standards for completeness and accuracy. The AO invoked section 145(3) of the Act on the grounds that the expenses listed could not be verified as genuine and concluded that the books were unreliable, and it would be inappropriate to compute income based on these accounts. Given the rejection

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

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

bogus purchases), the assessee’s books did not meet the statutory standards for completeness and accuracy. The AO invoked section 145(3) of the Act on the grounds that the expenses listed could not be verified as genuine and concluded that the books were unreliable, and it would be inappropriate to compute income based on these accounts. Given the rejection

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

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

bogus purchases), the assessee’s books did not meet the statutory standards for completeness and accuracy. The AO invoked section 145(3) of the Act on the grounds that the expenses listed could not be verified as genuine and concluded that the books were unreliable, and it would be inappropriate to compute income based on these accounts. Given the rejection

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

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

bogus purchases), the assessee’s books did not meet the statutory standards for completeness and accuracy. The AO invoked section 145(3) of the Act on the grounds that the expenses listed could not be verified as genuine and concluded that the books were unreliable, and it would be inappropriate to compute income based on these accounts. Given the rejection