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)

vi) ITA No. 1539/D/2020 Dated 17.03.2023 ITO vs. Hari Singh Saini (Page 356- 364 of JPB). vii) ITA No. 5074/D/2012 Dated 23.03.2023 Ashwani Kumar vs. CIT L/H of late Smt. Shanti Devi. (Page 370-376 of JPB). 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

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)

vi) ITA No. 1539/D/2020 Dated 17.03.2023 ITO vs. Hari Singh Saini (Page 356- 364 of JPB). vii) ITA No. 5074/D/2012 Dated 23.03.2023 Ashwani Kumar vs. CIT L/H of late Smt. Shanti Devi. (Page 370-376 of JPB). 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

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)

vi) ITA No. 1539/D/2020 Dated 17.03.2023 ITO vs. Hari Singh Saini (Page 356- 364 of JPB). vii) ITA No. 5074/D/2012 Dated 23.03.2023 Ashwani Kumar vs. CIT L/H of late Smt. Shanti Devi. (Page 370-376 of JPB). 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

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)

vi) ITA No. 1539/D/2020 Dated 17.03.2023 ITO vs. Hari Singh Saini (Page 356- 364 of JPB). vii) ITA No. 5074/D/2012 Dated 23.03.2023 Ashwani Kumar vs. CIT L/H of late Smt. Shanti Devi. (Page 370-376 of JPB). 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

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)

vi) ITA No. 1539/D/2020 Dated 17.03.2023 ITO vs. Hari Singh Saini (Page 356- 364 of JPB). vii) ITA No. 5074/D/2012 Dated 23.03.2023 Ashwani Kumar vs. CIT L/H of late Smt. Shanti Devi. (Page 370-376 of JPB). 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

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)

vi) ITA No. 1539/D/2020 Dated 17.03.2023 ITO vs. Hari Singh Saini (Page 356- 364 of JPB). vii) ITA No. 5074/D/2012 Dated 23.03.2023 Ashwani Kumar vs. CIT L/H of late Smt. Shanti Devi. (Page 370-376 of JPB). 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

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)

vi) ITA No. 1539/D/2020 Dated 17.03.2023 ITO vs. Hari Singh Saini (Page 356- 364 of JPB). vii) ITA No. 5074/D/2012 Dated 23.03.2023 Ashwani Kumar vs. CIT L/H of late Smt. Shanti Devi. (Page 370-376 of JPB). 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

M/S SEO LEHENGA HOUSE,JAGRAON vs. DCIT, CENTRAL CIRCLE-3, LUDHIANA

In the result, ground no. 3,4,5 & 6(a) are dismissed as not pressed and ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

bogus purchases and sales, which were never made and the addition of Rs. 1,83,016/- is liable to be set off against the such income already offered. 2. That the Ld. CIT(A) has erred in confirming the addition of Rs. 43,048/- by applying the provisions of section 36(1)(iii). 3. That

M/S SEO LEHENGA HOUSE,JAGRAON vs. DCIT-CENTRAL CIRCLE-3, LUDHIANA

In the result, ground no. 3,4,5 & 6(a) are dismissed as not pressed and ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

bogus purchases and sales, which were never made and the addition of Rs. 1,83,016/- is liable to be set off against the such income already offered. 2. That the Ld. CIT(A) has erred in confirming the addition of Rs. 43,048/- by applying the provisions of section 36(1)(iii). 3. That

SEO BRIDAL STUDIO PVT LTD,LUDHIANA vs. DCIT CENTRAL CIRCLE(3), LUDHIANA

In the result, ground no. 3,4,5 & 6(a) are dismissed as not pressed and ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

bogus purchases and sales, which were never made and the addition of Rs. 1,83,016/- is liable to be set off against the such income already offered. 2. That the Ld. CIT(A) has erred in confirming the addition of Rs. 43,048/- by applying the provisions of section 36(1)(iii). 3. That

SEO LEHENGA HOUSE,JAGRAON vs. DCIT CENTRAL CIRCLE(3) , LUDHIANA

In the result, ground no. 3,4,5 & 6(a) are dismissed as not pressed and ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

bogus purchases and sales, which were never made and the addition of Rs. 1,83,016/- is liable to be set off against the such income already offered. 2. That the Ld. CIT(A) has erred in confirming the addition of Rs. 43,048/- by applying the provisions of section 36(1)(iii). 3. That

M/S SEO LEHENGA HOUSE,JAGRAON vs. DCIT, CENTRAL CIRCLE-3, LUDHIANA

In the result, ground no. 3,4,5 & 6(a) are dismissed as not pressed and ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

bogus purchases and sales, which were never made and the addition of Rs. 1,83,016/- is liable to be set off against the such income already offered. 2. That the Ld. CIT(A) has erred in confirming the addition of Rs. 43,048/- by applying the provisions of section 36(1)(iii). 3. That

M/S SEO LEHENGA HOUSE,JAGRAON vs. DCIT, CENTRAL CIRCLE -3, LUDHIANA

In the result, ground no. 3,4,5 & 6(a) are dismissed as not pressed and ground no

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

bogus purchases and sales, which were never made and the addition of Rs. 1,83,016/- is liable to be set off against the such income already offered. 2. That the Ld. CIT(A) has erred in confirming the addition of Rs. 43,048/- by applying the provisions of section 36(1)(iii). 3. That

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

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

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

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA

In the result, appeals of the assessee for A

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

vi) Since the entire documents were already available to the Additional CIT in the file sent for approval, there was no need for exchange of the said documents prior to the grant of formal approval under section 153D of the Act. (vii) Lastly, it was submitted that even if there had been a violation of the principles of natural justice

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA

In the result, appeals of the assessee for A

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

vi) Since the entire documents were already available to the Additional CIT in the file sent for approval, there was no need for exchange of the said documents prior to the grant of formal approval under section 153D of the Act. (vii) Lastly, it was submitted that even if there had been a violation of the principles of natural justice