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

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

Section 44AB of the Act. As per the books, there was sale of Rs.5,17,05,63,370/- and purchase of Rs.5,18,27,26,557/-. There is no evidence to dispute or controvert any of these transactions. The total purchases of Rs.5,18,27,26,557/-, includes purchases of Rs.58,42,590/- made by the assessee from M/s Gaja

DY. COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA vs. M/S AMAN FEED INDUSTRIES, KHANNA

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

Section 69C of the Act. 22. With the assistance of the ld. Representative, we have gone through the record carefully. It emerges out from the record that assessee has shown sales of Rs.1,00,19,44,293/-. It has made purchases of Rs.90,53,99,589/-. The assessee has shown purchases of Rs.4,51,00,883/- from Goyal Enterprises

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

Section 69C of the Act. 22. With the assistance of the ld. Representative, we have gone through the record carefully. It emerges out from the record that assessee has shown sales of Rs.1,00,19,44,293/-. It has made purchases of Rs.90,53,99,589/-. The assessee has shown purchases of Rs.4,51,00,883/- from Goyal Enterprises

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

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

Section 69C of the Act. 22. With the assistance of the ld. Representative, we have gone through the record carefully. It emerges out from the record that assessee has shown sales of Rs.1,00,19,44,293/-. It has made purchases of Rs.90,53,99,589/-. The assessee has shown purchases of Rs.4,51,00,883/- from Goyal Enterprises

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

Section 69C of the Act. 22. With the assistance of the ld. Representative, we have gone through the record carefully. It emerges out from the record that assessee has shown sales of Rs.1,00,19,44,293/-. It has made purchases of Rs.90,53,99,589/-. The assessee has shown purchases of Rs.4,51,00,883/- from Goyal Enterprises

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

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

Section 69C of the Act. 22. With the assistance of the ld. Representative, we have gone through the record carefully. It emerges out from the record that assessee has shown sales of Rs.1,00,19,44,293/-. It has made purchases of Rs.90,53,99,589/-. The assessee has shown purchases of Rs.4,51,00,883/- from Goyal Enterprises

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

Section 69C of the Act. 22. With the assistance of the ld. Representative, we have gone through the record carefully. It emerges out from the record that assessee has shown sales of Rs.1,00,19,44,293/-. It has made purchases of Rs.90,53,99,589/-. The assessee has shown purchases of Rs.4,51,00,883/- from Goyal Enterprises

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

Section 69C of the Act. 22. With the assistance of the ld. Representative, we have gone through the record carefully. It emerges out from the record that assessee has shown sales of Rs.1,00,19,44,293/-. It has made purchases of Rs.90,53,99,589/-. The assessee has shown purchases of Rs.4,51,00,883/- from Goyal Enterprises

KISSAN FATS LTD.,BATHINDA vs. DCIT, CC-1, LUDHIANA

In the result, the appeal of the assessee is allowed

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

bogus bills of purchase to the beneficiary assessee company. On basis of cogent evidence placed before AO the proceedings were reopened under section 148. The Ld. AO in the aforesaid assessment order dt. 23/03/2022 has made following conclusions: (a) Notices sent under section 133(6) to the said concerns remained unserved with the comments “the person left

AMAN THUKRAL,LUDHIANA vs. INCOME TAX OFFICER WARD 2(1), LUDHIANA , LUDHIANA

Accordingly, Additional Ground No. 1 is allowed for statistical

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

bogus purchases. At the same time, given the discrepancies noted by the Assessing Officer during verification and the assessee's failure to furnish certain 886-CHD-2024 17 supporting evidence, such as bank statements and signed supplier confirmations, the possibility of purchases from the grey market cannot be ruled out. Further failure to produce the brokers and standard reply that

INCOME TAX OFFICER, WARD-1, JIND, JIND vs. VIKAS JAIN, JIND

In the result, the assessee succeeds in its cross-objection

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.838/Chandi/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Income Tax Officer Shri Vikas Jain बनाम/ Ward 1 Nav Bharat Steel & General Industries Vs. Jind-126102. Indira Bazar, Jind-126102. "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aeqpj-3689-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. Co No. 28/Chandi/2025 [In Ita No.838/Chandi/2024) Shri Vikas Jain Income Tax Officer बनाम/ Nav Bharat Steel & General Industries Ward 1 Vs. Indira Bazar, Jind-126102. Jind-126102. "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aeqpj-3689-E (Cross Objector) : (Respondent) Assessee By : Shri Suresh Gupta (Ca) – Ld. Ar Revenue By : Smt. Tarundeep Kaur (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 01-09-2025 घोषणाकीतारीख /Date Of Pronouncement : 11/11/2025

section 147 / 148A(b) / 148A(d) / 151 / 148 / 149(1) / 151A of the Income Tax Act therefore, such assessment is void ab initio and liable to be quashed. 4. The addition of Rs.7,67,89,408/- being purchases, which according to AO being bogus

M/S PARDEEP ISPAT(P) LTD.,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

bogus sale however no such disallowance made by the AO on this account; ITA Nos. 149 to 152, 154 & 157-c-2021 Rajeev Goyal & others 19 c) That since the assessee had shown debtors amounting to Rs. 21.84 crores however no inquiry was made to verify the same particularly when the glaring evidences of fake transport mode were available with

SH. PARSHOTAM GOYAL,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

bogus sale however no such disallowance made by the AO on this account; ITA Nos. 149 to 152, 154 & 157-c-2021 Rajeev Goyal & others 19 c) That since the assessee had shown debtors amounting to Rs. 21.84 crores however no inquiry was made to verify the same particularly when the glaring evidences of fake transport mode were available with

SHRI. TARSEM GOYAL,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

bogus sale however no such disallowance made by the AO on this account; ITA Nos. 149 to 152, 154 & 157-c-2021 Rajeev Goyal & others 19 c) That since the assessee had shown debtors amounting to Rs. 21.84 crores however no inquiry was made to verify the same particularly when the glaring evidences of fake transport mode were available with

SHRI RAJEEV GOYAL,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

bogus sale however no such disallowance made by the AO on this account; ITA Nos. 149 to 152, 154 & 157-c-2021 Rajeev Goyal & others 19 c) That since the assessee had shown debtors amounting to Rs. 21.84 crores however no inquiry was made to verify the same particularly when the glaring evidences of fake transport mode were available with

PRIYA GOYAL,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

bogus sale however no such disallowance made by the AO on this account; ITA Nos. 149 to 152, 154 & 157-c-2021 Rajeev Goyal & others 19 c) That since the assessee had shown debtors amounting to Rs. 21.84 crores however no inquiry was made to verify the same particularly when the glaring evidences of fake transport mode were available with

PRIYANKA,SIRSA vs. PR.CIT, ROHTAK

The appeal of the assessee is allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.149/Chd/2021 "नधा"रणवष" / Assessment Year :2016-17 Sh. Rajeev Goyal Pr. Commissioner Of Income बनाम M/S R.K. Associates, Tax, Rohtak B.G. Complex Near Ganesh Dharam Kanta, Sirsa -125055, Haryana "थायीलेखासं./Pan No: Aibpg7289A अपीलाथ"/Appellant ""यथ"/Respondent

bogus sale however no such disallowance made by the AO on this account; ITA Nos. 149 to 152, 154 & 157-c-2021 Rajeev Goyal & others 19 c) That since the assessee had shown debtors amounting to Rs. 21.84 crores however no inquiry was made to verify the same particularly when the glaring evidences of fake transport mode were available with

M/S BRONZE LOGISTICS PVT. LTD.,LUDHIANA vs. DCIT, LUDHIANA

The appeal of the assessee is allowed

Bench: Ms. Diva Singh & Ms. Annapurna Guptaassessment Year: 2006-07 M/S Bronze Logistics P.Ltd., Vs. The Dcit, 863 Industrial Area-A, Circle Vii, Ludhiana. Ludhiana. Pan No. : Aabcb9505H

section 133A of Income Tax Act, 1961 was conducted at the business premises of the Cannon group of Industries having its offices at Delhi, Bombay and Ludhiana. The assessee is one of the concerns of this group of Industries and is engaged in manufacturing and trading of hosiery goods and woolen synthetic items. The registered office of the flagship concern