M/S DIN DAYAL PURSOTAM LAL,SIRSA vs. PR.CIT, ROHTAK

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

bogus purchases, the theory that the transaction defies human probability cannot be applied to purchases in isolation, but has to be applied to the entire transaction in the light of documentary evidences produced by the assessee; and that where the sales are accepted as genuine, the purchases cannot be disallowed. 12.5 The decision of the Delhi Bench of the Tribunal

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, FARIDKOT

In the result, both the appeals and the Cross Objections are dismissed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Years: 2017-18, 2016-17 The Dcit, Vs Malbros International Pvt. Ltd., Central Circle-2, Village – Mansoorwal, Teh-Zira, Ludhiana. Head Offices Old Cantt. Road, Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. Nos. 46 & 45/Chd/2024 In आयकर अपील सं./ Ita Nos. 992 & 993/Chd/2024 "नधा"रण वष" / Assessment Year: 2017-18, 2016-17 Malbros International Pvt. Ltd., The Dcit, Village – Mansoorwal, Teh-Zira, Vs Central Circle-2, Head Offices Old Cantt. Road, Ludhiana. Faridkot. "थायी लेखा सं./Pan No: Aadcm7203R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 14.05.2025 Date Of Pronouncement : 25.06.2025

viii) Further, it is also observed that books of account have not been rejected u/s 145(3) by the AO. There is no adverse finding in assessment order about sale of the appellant. This means sales have been accepted by the AO. (ix) Further, the appellant has placed reliance on the recent judgment of Hon'ble ITAT, Amritsar (jurisdictional ITAT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, FARIDKOT

In the result, both the appeals and the Cross Objections\nare dismissed

viii) Further, it is also observed that books of account have not been rejected\nu/s 145(3) by the AO. There is no adverse finding in assessment order about sale of the\nappellant. This means sales have been accepted by the AO.\n(ix) Further, the appellant has placed reliance on the recent judgment of Hon'ble\nITAT, Amritsar (jurisdictional

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

viii) ITA No. 1963/D/2024 dated __.11.2024 Jai Singh Karwal vs. PCIT. (Page 377-385 of JPB). ix) ITA No. 643/D/2023 dated 5.12.2024 Land Acquisition Officer vs. DCIT. (Page 386-390 of JPB). x) ITA No. 2406/D/2024 dated 10.12.2024 Mulkh Raj Mehta vs. PCIT. (Page 391-400 of JPB). xi) ITA No. 2741/D/2024 dated 8.1.2025 Babu Lal vs. ITO. (Page

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

viii) ITA No. 1963/D/2024 dated __.11.2024 Jai Singh Karwal vs. PCIT. (Page 377-385 of JPB). ix) ITA No. 643/D/2023 dated 5.12.2024 Land Acquisition Officer vs. DCIT. (Page 386-390 of JPB). x) ITA No. 2406/D/2024 dated 10.12.2024 Mulkh Raj Mehta vs. PCIT. (Page 391-400 of JPB). xi) ITA No. 2741/D/2024 dated 8.1.2025 Babu Lal vs. ITO. (Page

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

viii) ITA No. 1963/D/2024 dated __.11.2024 Jai Singh Karwal vs. PCIT. (Page 377-385 of JPB). ix) ITA No. 643/D/2023 dated 5.12.2024 Land Acquisition Officer vs. DCIT. (Page 386-390 of JPB). x) ITA No. 2406/D/2024 dated 10.12.2024 Mulkh Raj Mehta vs. PCIT. (Page 391-400 of JPB). xi) ITA No. 2741/D/2024 dated 8.1.2025 Babu Lal vs. ITO. (Page

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

viii) ITA No. 1963/D/2024 dated __.11.2024 Jai Singh Karwal vs. PCIT. (Page 377-385 of JPB). ix) ITA No. 643/D/2023 dated 5.12.2024 Land Acquisition Officer vs. DCIT. (Page 386-390 of JPB). x) ITA No. 2406/D/2024 dated 10.12.2024 Mulkh Raj Mehta vs. PCIT. (Page 391-400 of JPB). xi) ITA No. 2741/D/2024 dated 8.1.2025 Babu Lal vs. ITO. (Page

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

viii) ITA No. 1963/D/2024 dated __.11.2024 Jai Singh Karwal vs. PCIT. (Page 377-385 of JPB). ix) ITA No. 643/D/2023 dated 5.12.2024 Land Acquisition Officer vs. DCIT. (Page 386-390 of JPB). x) ITA No. 2406/D/2024 dated 10.12.2024 Mulkh Raj Mehta vs. PCIT. (Page 391-400 of JPB). xi) ITA No. 2741/D/2024 dated 8.1.2025 Babu Lal vs. ITO. (Page

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

viii) ITA No. 1963/D/2024 dated __.11.2024 Jai Singh Karwal vs. PCIT. (Page 377-385 of JPB). ix) ITA No. 643/D/2023 dated 5.12.2024 Land Acquisition Officer vs. DCIT. (Page 386-390 of JPB). x) ITA No. 2406/D/2024 dated 10.12.2024 Mulkh Raj Mehta vs. PCIT. (Page 391-400 of JPB). xi) ITA No. 2741/D/2024 dated 8.1.2025 Babu Lal vs. ITO. (Page

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

viii) ITA No. 1963/D/2024 dated __.11.2024 Jai Singh Karwal vs. PCIT. (Page 377-385 of JPB). ix) ITA No. 643/D/2023 dated 5.12.2024 Land Acquisition Officer vs. DCIT. (Page 386-390 of JPB). x) ITA No. 2406/D/2024 dated 10.12.2024 Mulkh Raj Mehta vs. PCIT. (Page 391-400 of JPB). xi) ITA No. 2741/D/2024 dated 8.1.2025 Babu Lal vs. ITO. (Page

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, CHANDIGARH , CHANDIGARH vs. MS SCOTT EDIL ADVANCE RESEARCH LABORATOTRIES AND EDUCATION LTD., , CHANDIGARH

1) Tmi 629 –\n(Delhi High Court: (2013] 351 Itr 20\nAdditions u/s 69 - search conducted u/s 132 - notice u/s 153C - valuation of properties\nreferred to District Valuation Officer (DVO) - ITAT deleted the addition - Held that:- No\nreason to differ from the view taken by the Tribunal as no material was found in the\nsearch and seizure operations, which would

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

1) Tmi 629 –\n(Delhi High Court: (2013] 351 Itr 20\nAdditions u/s 69 - search conducted u/s 132 - notice u/s 153C - valuation of properties\nreferred to District Valuation Officer (DVO) - ITAT deleted the addition - Held that:- No\nreason to differ from the view taken by the Tribunal as no material was found in the\nsearch and seizure operations, which would

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

viii) 2013 (5) TMI 637 - ITAT DELHI ASSTT. COMMISSIONER OF INCOME TAX\nCENTRAL CIRCLE-11, NEVW DELHI VERSUS MS. ASHA KATARIA\nAddition made upon the valuation done by the DVO - value of the property in this case\nas reflected in the registered sale deed was Rs.33,00,000/-. Reference u/s.142A was\nmade to the DVO who determined the value

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

1) Tmi 629 –\n(Delhi High Court: (2013] 351 Itr 20\nAdditions u/s 69 - search conducted u/s 132 - notice u/s 153C - valuation of properties\nreferred to District Valuation Officer (DVO) - ITAT deleted the addition - Held that:- No\nreason to differ from the view taken by the Tribunal as no material was found in the\nsearch and seizure operations, which would

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

1(3),\nAhmedabad [2017] 82 taxmann.com 243 (Ahmedabad - Trib.)\n(iii) Kay Jay Projects Pvt. Ltd. Versus Dcit, Central Circle, Noida 2023 (8) Tmi 431:\nAssessment u/s 153A - Addition towards the cost of construction of the building -\nReference made to ld. DVO u/s 142A - HELD THAT:- Admittedly, no incriminating\nmaterial has been found during the course of search qua this

SANJEEV AGGARWAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

bogus\ntransaction. . The said statements are not incriminating in nature. Even no reliance can\nbe legally placed on such statements of employees of a third-party during course of\nseparate search action in case of a third party. As per the provisions of section 153C of\nthe Act, in case of any incriminating material is found during the course

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

1(3),\nAhmedabad [2017] 82 taxmann.com 243 (Ahmedabad - Trib.)\n(iii) Kay Jay Projects Pvt. Ltd. Versus Dcit, Central Circle, Noida 2023 (8) Tmi 431:\nAssessment u/s 153A - Addition towards the cost of construction of the building -\nReference made to ld. DVO u/s 142A - HELD THAT:- Admittedly, no incriminating\nmaterial has been found during the course of search qua this

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

1(3),\nAhmedabad [2017] 82 taxmann.com 243 (Ahmedabad - Trib.)\n(iii) Kay Jay Projects Pvt. Ltd. Versus Dcit, Central Circle, Noida 2023 (8) Tmi 431:\nAssessment u/s 153A - Addition towards the cost of construction of the building -\nReference made to ld. DVO u/s 142A - HELD THAT:- Admittedly, no incriminating\nmaterial has been found during the course of search qua this