PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. GANESH STEEL AND ALLOYS LTD

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Date: 22Nd July, 2025 Appearance: Mr. Tilak Mitra, Adv. Mr. Amit Sharma, Adv. …For Appellant

addition of Rs.47,03,192/- made under Section 69C of the Income Tax Act, 1961 on account of bogus purchases

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S PURPLE SUPPLIERS PVT LTD

The appeals are dismissed and the substantial

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Income Tax Appellate Tribunal was justified in law in not considering the order of CIT (A) which upheld the validity of the reopening of the case, and confirmed the addition made on account of disallowances of expenses related to purchases from Sancheti Diamonds Pvt. Ltd. which were "bogus

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S PURPLE SUPPLIERS PVT LTD

The appeals are dismissed and the substantial

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Income Tax Appellate Tribunal was justified in law in not considering the order of CIT (A) which upheld the validity of the reopening of the case, and confirmed the addition made on account of disallowances of expenses related to purchases from Sancheti Diamonds Pvt. Ltd. which were "bogus

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. ADVANCE ENGINEERING CORPORATION

In the result, the appeal is allowed and the

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 9Th June, 2025.

Income Tax Appellate Tribunal “SMC” Bench, Kolkata (the Tribunal) in ITA/257/Kol/2023 for the assessment year 2011-12. The revenue has raised the following substantial questions of law for consideration : “a. Whether on the facts and in the circumstances of the case, the learned Tribunal was justified in law to restrict the addition to only 8% of the total bogus purchases

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S BOSCON LEATHER PRODUCTS PVT LTD

Accordingly, the appeal fails and is dismissed

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Dated : 23Rd April, 2025

addition made by the Assessing Officer by ignoring the search and seizure operation conducted against the bogus bill provider Shri Sanjiw Kumar Singh as well as the incriminating documents and the statements of various related parties which establish beyond doubt that the respondent assessee availed accommodation entries in the form of bogus purchases thereby giving rise to the vice

PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA vs. SRI VIKASH GOEL

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Additional Director of Income Tax, (Investigation) and lastly the Deputy Director of Income Tax (Investigation)/Additional Director of Income Tax (Investigation). It is submitted that the copy of the so-called investigation 54 (2018) 89 Taxmann.com 196 (Bom) 55 (2017) 84 Taxmann.com 195 (SC) ITAT NO. 06 OF 2022 AND ETC. BATCH Page 57 of 150 report was relied

PR CIT 9, KOLKATA vs. MANISHA TIKMANI

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Additional Director of Income Tax, (Investigation) and lastly the Deputy Director of Income Tax (Investigation)/Additional Director of Income Tax (Investigation). It is submitted that the copy of the so-called investigation 54 (2018) 89 Taxmann.com 196 (Bom) 55 (2017) 84 Taxmann.com 195 (SC) ITAT NO. 06 OF 2022 AND ETC. BATCH Page 57 of 150 report was relied

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. JEMISH SHAH

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Additional Director of Income Tax, (Investigation) and lastly the Deputy Director of Income Tax (Investigation)/Additional Director of Income Tax (Investigation). It is submitted that the copy of the so-called investigation 54 (2018) 89 Taxmann.com 196 (Bom) 55 (2017) 84 Taxmann.com 195 (SC) ITAT NO. 06 OF 2022 AND ETC. BATCH Page 57 of 150 report was relied

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. POOJA JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Additional Director of Income Tax, (Investigation) and lastly the Deputy Director of Income Tax (Investigation)/Additional Director of Income Tax (Investigation). It is submitted that the copy of the so-called investigation 54 (2018) 89 Taxmann.com 196 (Bom) 55 (2017) 84 Taxmann.com 195 (SC) ITAT NO. 06 OF 2022 AND ETC. BATCH Page 57 of 150 report was relied

PRINCIPAL COMMISSIONER OF INCOME TAX vs. MUKESH SARAOGI (HUF)

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Additional Director of Income Tax, (Investigation) and lastly the Deputy Director of Income Tax (Investigation)/Additional Director of Income Tax (Investigation). It is submitted that the copy of the so-called investigation 54 (2018) 89 Taxmann.com 196 (Bom) 55 (2017) 84 Taxmann.com 195 (SC) ITAT NO. 06 OF 2022 AND ETC. BATCH Page 57 of 150 report was relied

PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA vs. MUKTA AGARWAL

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Additional Director of Income Tax, (Investigation) and lastly the Deputy Director of Income Tax (Investigation)/Additional Director of Income Tax (Investigation). It is submitted that the copy of the so-called investigation 54 (2018) 89 Taxmann.com 196 (Bom) 55 (2017) 84 Taxmann.com 195 (SC) ITAT NO. 06 OF 2022 AND ETC. BATCH Page 57 of 150 report was relied

PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA vs. SMT. BABITA AGARWAL

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Additional Director of Income Tax, (Investigation) and lastly the Deputy Director of Income Tax (Investigation)/Additional Director of Income Tax (Investigation). It is submitted that the copy of the so-called investigation 54 (2018) 89 Taxmann.com 196 (Bom) 55 (2017) 84 Taxmann.com 195 (SC) ITAT NO. 06 OF 2022 AND ETC. BATCH Page 57 of 150 report was relied

PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA vs. GITESH TIKMANI

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Additional Director of Income Tax, (Investigation) and lastly the Deputy Director of Income Tax (Investigation)/Additional Director of Income Tax (Investigation). It is submitted that the copy of the so-called investigation 54 (2018) 89 Taxmann.com 196 (Bom) 55 (2017) 84 Taxmann.com 195 (SC) ITAT NO. 06 OF 2022 AND ETC. BATCH Page 57 of 150 report was relied

PRINCIPAL COMMISSIONER OF INCOME TAX ,BURDWAN vs. BIJAYA TAH

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Additional Director of Income Tax, (Investigation) and lastly the Deputy Director of Income Tax (Investigation)/Additional Director of Income Tax (Investigation). It is submitted that the copy of the so-called investigation 54 (2018) 89 Taxmann.com 196 (Bom) 55 (2017) 84 Taxmann.com 195 (SC) ITAT NO. 06 OF 2022 AND ETC. BATCH Page 57 of 150 report was relied

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. PRAKASHO DEVI SARIA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Additional Director of Income Tax, (Investigation) and lastly the Deputy Director of Income Tax (Investigation)/Additional Director of Income Tax (Investigation). It is submitted that the copy of the so-called investigation 54 (2018) 89 Taxmann.com 196 (Bom) 55 (2017) 84 Taxmann.com 195 (SC) ITAT NO. 06 OF 2022 AND ETC. BATCH Page 57 of 150 report was relied

PRINCIPAL COMMISSIONER OF INCOME TAX -5,KOLKATA vs. SWATI BAJAJ

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Additional Director of Income Tax, (Investigation) and lastly the Deputy Director of Income Tax (Investigation)/Additional Director of Income Tax (Investigation). It is submitted that the copy of the so-called investigation 54 (2018) 89 Taxmann.com 196 (Bom) 55 (2017) 84 Taxmann.com 195 (SC) ITAT NO. 06 OF 2022 AND ETC. BATCH Page 57 of 150 report was relied

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Additional Director of Income Tax, (Investigation) and lastly the Deputy Director of Income Tax (Investigation)/Additional Director of Income Tax (Investigation). It is submitted that the copy of the so-called investigation 54 (2018) 89 Taxmann.com 196 (Bom) 55 (2017) 84 Taxmann.com 195 (SC) ITAT NO. 06 OF 2022 AND ETC. BATCH Page 57 of 150 report was relied

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL -1, KOLKATA vs. SURAJ SAHANA

In the result, these appeals are allowed and the substantial

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Additional Director of Income Tax, (Investigation) and lastly the Deputy Director of Income Tax (Investigation)/Additional Director of Income Tax (Investigation). It is submitted that the copy of the so-called investigation 54 (2018) 89 Taxmann.com 196 (Bom) 55 (2017) 84 Taxmann.com 195 (SC) ITAT NO. 06 OF 2022 AND ETC. BATCH Page 57 of 150 report was relied