LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3) , BENGALURU

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Bogus Purchases of Rs 4,38,15,000/- is deleted on that ground itself. 60. Accordingly, ITA number 410 Bangalore 2024 and CO no 6/bang /2024 filed by the assessee for assessment year 2018 – 19 are allowed. 61. ITA number 411/Bangalore/2020, is filed by the assessee for assessment year 2019 – 20 raising several grounds of appeal. However, the main contention

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

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

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Bogus Purchases of Rs 4,38,15,000/- is deleted on that ground itself. 60. Accordingly, ITA number 410 Bangalore 2024 and CO no 6/bang /2024 filed by the assessee for assessment year 2018 – 19 are allowed. 61. ITA number 411/Bangalore/2020, is filed by the assessee for assessment year 2019 – 20 raising several grounds of appeal. However, the main contention

DCIT, CENTRAL CIRCLE-1(3), BENGALURU vs. LATE SHRI MAHABIR PRASAD (LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

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

Purchases is made devoid of any incriminating material.\nThis is also held by us while deciding appeal of the Ld AO for AY\n2018-19. Therefore, the addition by the Id. AO on account of Bogus\nPurchases of Rs 4,38,15,000/- is deleted on that ground itself.\n60.\nAccordingly, ITA number 410 Bangalore 2024 and CO no 6/bang

M/S DIVYASHREE INFRASTRUCTURE ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

264/- in AY 2014-15, the AO disallowed the same in that year. In other earlier years, since the assessee did not claim any depreciation, there was no occasion for the AO to make any addition. The Ld CIT(A) also confirmed the action of the AO in AY 2008-09 to 2014-15 and also concurred with the observations

M/S DIVYASHREE INFRASTRUCTURE PROJECTS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

264/- in AY 2014-15, the AO disallowed the same in that year. In other earlier years, since the assessee did not claim any depreciation, there was no occasion for the AO to make any addition. The Ld CIT(A) also confirmed the action of the AO in AY 2008-09 to 2014-15 and also concurred with the observations

M/S SHYAMARAJU & COMPANY PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

264/- in AY 2014-15, the AO disallowed the same in that year. In other earlier years, since the assessee did not claim any depreciation, there was no occasion for the AO to make any addition. The Ld CIT(A) also confirmed the action of the AO in AY 2008-09 to 2014-15 and also concurred with the observations

M/S SHAMARAJU & COMPANY PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

264/- in AY 2014-15, the AO disallowed the same in that year. In other earlier years, since the assessee did not claim any depreciation, there was no occasion for the AO to make any addition. The Ld CIT(A) also confirmed the action of the AO in AY 2008-09 to 2014-15 and also concurred with the observations

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE vs. M/S SHAMARAJU & COMPANY INDIA PVT LTD , BANGALORE

In the result, all the appeals filed by the assessees, viz

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

264/- in AY 2014-15, the AO disallowed the same in that year. In other earlier years, since the assessee did not claim any depreciation, there was no occasion for the AO to make any addition. The Ld CIT(A) also confirmed the action of the AO in AY 2008-09 to 2014-15 and also concurred with the observations

M/S SHYAMARAJU & COMPANY PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

264/- in AY 2014-15, the AO disallowed the same in that year. In other earlier years, since the assessee did not claim any depreciation, there was no occasion for the AO to make any addition. The Ld CIT(A) also confirmed the action of the AO in AY 2008-09 to 2014-15 and also concurred with the observations

M/S DIVYASHREE INFRASTRUCTURE PROJECTS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

264/- in AY 2014-15, the AO disallowed the same in that year. In other earlier years, since the assessee did not claim any depreciation, there was no occasion for the AO to make any addition. The Ld CIT(A) also confirmed the action of the AO in AY 2008-09 to 2014-15 and also concurred with the observations

M/S DIVYASHREE INFRASTRUCTURE PROJECTS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

264/- in AY 2014-15, the AO disallowed the same in that year. In other earlier years, since the assessee did not claim any depreciation, there was no occasion for the AO to make any addition. The Ld CIT(A) also confirmed the action of the AO in AY 2008-09 to 2014-15 and also concurred with the observations

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE vs. M/S SHYAMARAJU & COMPANY INDIA PVT LTD , BANGALORE

In the result, all the appeals filed by the assessees, viz

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

264/- in AY 2014-15, the AO disallowed the same in that year. In other earlier years, since the assessee did not claim any depreciation, there was no occasion for the AO to make any addition. The Ld CIT(A) also confirmed the action of the AO in AY 2008-09 to 2014-15 and also concurred with the observations

M/S DIVYASREE INFRASTRUCTURE PROJECTS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

264/- in AY 2014-15, the AO disallowed the same in that year. In other earlier years, since the assessee did not claim any depreciation, there was no occasion for the AO to make any addition. The Ld CIT(A) also confirmed the action of the AO in AY 2008-09 to 2014-15 and also concurred with the observations

M/S. SHYAMARAJU & COMPANY PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

264/- in AY 2014-15, the AO disallowed the same in that year. In other earlier years, since the assessee did not claim any depreciation, there was no occasion for the AO to make any addition. The Ld CIT(A) also confirmed the action of the AO in AY 2008-09 to 2014-15 and also concurred with the observations

M/S DIVYASHREE INFRASTRUCTURE PROJECTS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

264/- in AY 2014-15, the AO disallowed the same in that year. In other earlier years, since the assessee did not claim any depreciation, there was no occasion for the AO to make any addition. The Ld CIT(A) also confirmed the action of the AO in AY 2008-09 to 2014-15 and also concurred with the observations

M/S DIVYASHREE INFRASTRUCTURE PROJECTS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

264/- in AY 2014-15, the AO disallowed the same in that year. In other earlier years, since the assessee did not claim any depreciation, there was no occasion for the AO to make any addition. The Ld CIT(A) also confirmed the action of the AO in AY 2008-09 to 2014-15 and also concurred with the observations

M/S. SHYAMARAJU & COMPANY PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

264/- in AY 2014-15, the AO disallowed the same in that year. In other earlier years, since the assessee did not claim any depreciation, there was no occasion for the AO to make any addition. The Ld CIT(A) also confirmed the action of the AO in AY 2008-09 to 2014-15 and also concurred with the observations

M/S. SHYAMARAJU & COMPANY PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

264/- in AY 2014-15, the AO disallowed the same in that year. In other earlier years, since the assessee did not claim any depreciation, there was no occasion for the AO to make any addition. The Ld CIT(A) also confirmed the action of the AO in AY 2008-09 to 2014-15 and also concurred with the observations