M/S. ARMEE INFOTECH,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-3(3),, AHMEDABAD

In the result, ITA No.1778/Ahd/2016 (by Revenue) is dismissed, and ITA No

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No.1778/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2012-13 Acit,Cir.6(1), Vs. Armee Infotech Ahmedabad. 1002, Akik Building Opp: Rajpath Club, Sg Highway, Ahmedabad 380 0054. Pan : Aaifa 4964 D

bogus purchases. This exercise worked out to disallowance of Rs.59,16,000/- out of the total disallowance made by the AO. In this way, the ld.CIT(A) has partly deleted disallowance and partly confirmed. 10. Before us, the ld.DR relied upon the finding of AO. He contended that the liability was contingent in nature. The assessee failed to prove genuineness

RAJENDRAKUMAR CHHANALAL SHAH,MEHSANA vs. THE ITO, WARD-1, PATAN

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

56,08,545/- on purchase amount of Rs.12,61,68,630/ 6. Aggrieved by the order of the Assessing Officer, the assessee preferred appeal before the Ld. CIT(A) who, after considering all the documents produced by the assessee before him, held that third party verification had not been possible in assessee’s case; however, the GP ratio has been

DCIT CIRCLE-3(3), AHMEDABAD vs. SHRI ALPESHKUMAR C.PATEL, AHMEDABAD

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

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 1908/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2011-2012 Alpeshkumar C. Patel, A.C.I.T., 503, Milestone Building, Vs. Circle-3(3), Drive In Road, Ahmedabad. Thaltej, Ahmedabad-380052. Pan: Aeapp9489G

56,02,334 5.4 The AO without prejudice to the above also disallowed the deduction of Rs. 1,89,59,190/- claimed under section 54F of the Act. As such, the assessee claimed to have made investments in the construction of house property located at Nirat Park on the land which was purchased in the financial year

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

56,70,880/-. The case was selected for scrutiny and the assessment was completed under section 143(3) of the Act on 31.03.2015 wherein the Assessing Officer made various additions including addition on account of alleged bogus purchases

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

56,70,880/-. The case was selected for scrutiny and the assessment was completed under section 143(3) of the Act on 31.03.2015 wherein the Assessing Officer made various additions including addition on account of alleged bogus purchases

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

56,70,880/-. The case was selected for scrutiny and the assessment was completed under section 143(3) of the Act on 31.03.2015 wherein the Assessing Officer made various additions including addition on account of alleged bogus purchases

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

56,70,880/-. The case was selected for scrutiny and the assessment was completed under section 143(3) of the Act on 31.03.2015 wherein the Assessing Officer made various additions including addition on account of alleged bogus purchases

THE DY. CIT, CIRCLE-4(1)(1),, AHMEDABAD vs. SAGARDEEP ALLOYS LTD.,, AHMEDABAD

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

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2011-12. 2. The brief facts of the case the assessee was engaged in trading of ferros and non-ferrous metals and manufacturing of copper, pipe, I.T.A No. 1810/Ahd/2019 A.Y. 2011-12 Page No 2 DCIT

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

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

bogus transactions without supporting documentation. The CIT(A), however, allowed the purchases as genuine after reviewing evidence submitted by the assessee. Gift, Boni, and Chandla The AO disallowed these expenses as non- Expenses business in nature. The CIT(A) partially allowed the expenses as promotional in nature but confirmed a portion as non-business

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

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

bogus transactions without supporting documentation. The CIT(A), however, allowed the purchases as genuine after reviewing evidence submitted by the assessee. Gift, Boni, and Chandla The AO disallowed these expenses as non- Expenses business in nature. The CIT(A) partially allowed the expenses as promotional in nature but confirmed a portion as non-business

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

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

bogus transactions without supporting documentation. The CIT(A), however, allowed the purchases as genuine after reviewing evidence submitted by the assessee. Gift, Boni, and Chandla The AO disallowed these expenses as non- Expenses business in nature. The CIT(A) partially allowed the expenses as promotional in nature but confirmed a portion as non-business

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

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

bogus transactions without supporting documentation. The CIT(A), however, allowed the purchases as genuine after reviewing evidence submitted by the assessee. Gift, Boni, and Chandla The AO disallowed these expenses as non- Expenses business in nature. The CIT(A) partially allowed the expenses as promotional in nature but confirmed a portion as non-business

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

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

bogus transactions without supporting documentation. The CIT(A), however, allowed the purchases as genuine after reviewing evidence submitted by the assessee. Gift, Boni, and Chandla The AO disallowed these expenses as non- Expenses business in nature. The CIT(A) partially allowed the expenses as promotional in nature but confirmed a portion as non-business

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

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

bogus transactions without supporting documentation. The CIT(A), however, allowed the purchases as genuine after reviewing evidence submitted by the assessee. Gift, Boni, and Chandla The AO disallowed these expenses as non- Expenses business in nature. The CIT(A) partially allowed the expenses as promotional in nature but confirmed a portion as non-business

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

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

bogus transactions without supporting documentation. The CIT(A), however, allowed the purchases as genuine after reviewing evidence submitted by the assessee. Gift, Boni, and Chandla The AO disallowed these expenses as non- Expenses business in nature. The CIT(A) partially allowed the expenses as promotional in nature but confirmed a portion as non-business

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

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

bogus transactions without supporting documentation. The CIT(A), however, allowed the purchases as genuine after reviewing evidence submitted by the assessee. Gift, Boni, and Chandla The AO disallowed these expenses as non- Expenses business in nature. The CIT(A) partially allowed the expenses as promotional in nature but confirmed a portion as non-business

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

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

bogus transactions without supporting documentation. The CIT(A), however, allowed the purchases as genuine after reviewing evidence submitted by the assessee. Gift, Boni, and Chandla The AO disallowed these expenses as non- Expenses business in nature. The CIT(A) partially allowed the expenses as promotional in nature but confirmed a portion as non-business

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

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

bogus transactions without supporting documentation. The CIT(A), however, allowed the purchases as genuine after reviewing evidence submitted by the assessee. Gift, Boni, and Chandla The AO disallowed these expenses as non- Expenses business in nature. The CIT(A) partially allowed the expenses as promotional in nature but confirmed a portion as non-business