M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

purchases recorded in the computer of the assessee firm containing date wise purchases made by the assessee from Malpe were found. When confronted, the partner present during the course of the survey proceedings, clarified that the purchases under the column "MalpePur Actual" represented the actual purchases for which payments had been made by NEFT/RTGS and ITA Nos.62 to 66/Bang/2023

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

purchases recorded in the computer of the assessee firm containing date wise purchases made by the assessee from Malpe were found. When confronted, the partner present during the course of the survey proceedings, clarified that the purchases under the column "MalpePur Actual" represented the actual purchases for which payments had been made by NEFT/RTGS and ITA Nos.62 to 66/Bang/2023

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

purchases recorded in the computer of the assessee firm containing date wise purchases made by the assessee from Malpe were found. When confronted, the partner present during the course of the survey proceedings, clarified that the purchases under the column "MalpePur Actual" represented the actual purchases for which payments had been made by NEFT/RTGS and ITA Nos.62 to 66/Bang/2023

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

purchases recorded in the computer of the assessee firm containing date wise purchases made by the assessee from Malpe were found. When confronted, the partner present during the course of the survey proceedings, clarified that the purchases under the column "MalpePur Actual" represented the actual purchases for which payments had been made by NEFT/RTGS and ITA Nos.62 to 66/Bang/2023

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

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

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\n/2024 filed by the assessee for assessment year 2018 19 are\nallowed.\n61.\nITA number 411/Bangalore/2020, is filed by the assessee for\n assessment year 2019 20 raising several grounds of appeal.\nHowever, the main

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

67 [2015]( Delhi ) ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore Page 7 of 14 4.13 With regard to point no. 3and 4 of the assessee that the URD purchases have been accepted by assessing officers in the regular assessments concluded u/s 143(3) and hence cannot be questioned

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

67 [2015]( Delhi ) ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore Page 7 of 14 4.13 With regard to point no. 3and 4 of the assessee that the URD purchases have been accepted by assessing officers in the regular assessments concluded u/s 143(3) and hence cannot be questioned

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

67 [2015]( Delhi ) ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore Page 7 of 14 4.13 With regard to point no. 3and 4 of the assessee that the URD purchases have been accepted by assessing officers in the regular assessments concluded u/s 143(3) and hence cannot be questioned

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

67 [2015]( Delhi ) ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore Page 7 of 14 4.13 With regard to point no. 3and 4 of the assessee that the URD purchases have been accepted by assessing officers in the regular assessments concluded u/s 143(3) and hence cannot be questioned

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

67 [2015]( Delhi ) ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore Page 7 of 14 4.13 With regard to point no. 3and 4 of the assessee that the URD purchases have been accepted by assessing officers in the regular assessments concluded u/s 143(3) and hence cannot be questioned

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

67 [2015]( Delhi ) ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore Page 7 of 14 4.13 With regard to point no. 3and 4 of the assessee that the URD purchases have been accepted by assessing officers in the regular assessments concluded u/s 143(3) and hence cannot be questioned

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

67 [2015]( Delhi ) ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore Page 7 of 14 4.13 With regard to point no. 3and 4 of the assessee that the URD purchases have been accepted by assessing officers in the regular assessments concluded u/s 143(3) and hence cannot be questioned

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

67 [2015]( Delhi ) ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore Page 7 of 14 4.13 With regard to point no. 3and 4 of the assessee that the URD purchases have been accepted by assessing officers in the regular assessments concluded u/s 143(3) and hence cannot be questioned

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

67 [2015]( Delhi ) ITA Nos.1999 to 2012/Bang/2018 & ITA Nos.2142 to 2144/Bang/2018 M/s. Divyashree Infrastructure, Bangalore & M/s. Shyamaraju & Co. Pvt. Ltd., Bangalore Page 7 of 14 4.13 With regard to point no. 3and 4 of the assessee that the URD purchases have been accepted by assessing officers in the regular assessments concluded u/s 143(3) and hence cannot be questioned