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)

92,94,440/- under section 143(3) dt. 23/06/2016. Subsequently, the search and seizure operation under section 132(1) were carried out at the business premises of the assessee on 01/11/2017. Thereafter notice under section 153A dt. 25/02/2019 was issued to the assessee. In response, the assessee filed its return of income on 03/05/2019 declaring income as originally declared

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)

92,94,440/- under section 143(3) dt. 23/06/2016. Subsequently, the search and seizure operation under section 132(1) were carried out at the business premises of the assessee on 01/11/2017. Thereafter notice under section 153A dt. 25/02/2019 was issued to the assessee. In response, the assessee filed its return of income on 03/05/2019 declaring income as originally declared

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)

92,94,440/- under section 143(3) dt. 23/06/2016. Subsequently, the search and seizure operation under section 132(1) were carried out at the business premises of the assessee on 01/11/2017. Thereafter notice under section 153A dt. 25/02/2019 was issued to the assessee. In response, the assessee filed its return of income on 03/05/2019 declaring income as originally declared

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)

92,94,440/- under section 143(3) dt. 23/06/2016. Subsequently, the search and seizure operation under section 132(1) were carried out at the business premises of the assessee on 01/11/2017. Thereafter notice under section 153A dt. 25/02/2019 was issued to the assessee. In response, the assessee filed its return of income on 03/05/2019 declaring income as originally declared

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)

92,94,440/- under section 143(3) dt. 23/06/2016. Subsequently, the search and seizure operation under section 132(1) were carried out at the business premises of the assessee on 01/11/2017. Thereafter notice under section 153A dt. 25/02/2019 was issued to the assessee. In response, the assessee filed its return of income on 03/05/2019 declaring income as originally declared

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)

92,94,440/- under section 143(3) dt. 23/06/2016. Subsequently, the search and seizure operation under section 132(1) were carried out at the business premises of the assessee on 01/11/2017. Thereafter notice under section 153A dt. 25/02/2019 was issued to the assessee. In response, the assessee filed its return of income on 03/05/2019 declaring income as originally declared

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 and was, therefore, rightly assessed by the ld. CIT(A) and the Tribunal; that no question of law arose; and that the appeals were being dismissed. 9.21 The situation, mutatis-mutandis, is exactly similar in the case at hand, as discussed. To reiterate, it was only the profit element embedded in the entire purchases made, that could have

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 and was, therefore, rightly assessed by the ld. CIT(A) and the Tribunal; that no question of law arose; and that the appeals were being dismissed. 9.21 The situation, mutatis-mutandis, is exactly similar in the case at hand, as discussed. To reiterate, it was only the profit element embedded in the entire purchases made, that could have

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 and was, therefore, rightly assessed by the ld. CIT(A) and the Tribunal; that no question of law arose; and that the appeals were being dismissed. 9.21 The situation, mutatis-mutandis, is exactly similar in the case at hand, as discussed. To reiterate, it was only the profit element embedded in the entire purchases made, that could have

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. ROSHA ALLOYS PVT. LTD., MANDI GOBINDGARH

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

section\n148A of the Act. Hence, the Assessing Officer is not required to pass an\norder /s 148A(d) before issuing notice u/s 148 of the Act.\"\n17.\nThe Ld. Counsel referring to the Ground No. 3, which relates to the\nalleged bogus purchases of Rs.1,92

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. ROSHA ALLOYS PVT. LTD., MANDI GOBINDGARH

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

section\n148A of the Act. Hence, the Assessing Officer is not required to pass an\norder /s 148A(d) before issuing notice u/s 148 of the Act.\"\n17. The Ld. Counsel referring to the Ground No. 3, which relates to the\nalleged bogus purchases of Rs.1,92

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA , LUDHIANA vs. ROSHA ALLOYS PVT. LTD., MANDI GOBINDGARH

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

section\n148A of the Act. Hence, the Assessing Officer is not required to pass an\norder /s 148A(d) before issuing notice u/s 148 of the Act.\"\n17.\nThe Ld. Counsel referring to the Ground No. 3, which relates to the\nalleged bogus purchases of Rs.1,92

ROSHA ALLOYS P LIMITED, AMLOH ROAD, VILLAGE TURAN, MANDI GOBINDGARH,PUNJAB vs. DCIT CENTRAL CIRCLE 1, LUDHIANA, PUNJAB

In the result, the appeals filed by the Revenue are dismissed,\nwhereas the appeals of the assessee are allowed

section\n148A of the Act. Hence, the Assessing Officer is not required to pass an\norder /s 148A(d) before issuing notice u/s 148 of the Act.\"\n17.\nThe Ld. Counsel referring to the Ground No. 3, which relates to the\nalleged bogus purchases of Rs.1,92

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

bogus purchases of Rs. 4,51,00,883/- (instead of actual figure of Rs. 4,29,46,144/-) made from M/s Goyal Enterprises u/s 68 of the Income Tax Act, 1961. 5. That he was further not justified to uphold the action of the Learned Assessing Officer in arbitrarily estimating the turnover of the appellant at Rs. 100.30 crores

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

bogus purchases of Rs. 4,51,00,883/- (instead of actual figure of Rs. 4,29,46,144/-) made from M/s Goyal Enterprises u/s 68 of the Income Tax Act, 1961. 5. That he was further not justified to uphold the action of the Learned Assessing Officer in arbitrarily estimating the turnover of the appellant at Rs. 100.30 crores

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

bogus purchases of Rs. 4,51,00,883/- (instead of actual figure of Rs. 4,29,46,144/-) made from M/s Goyal Enterprises u/s 68 of the Income Tax Act, 1961. 5. That he was further not justified to uphold the action of the Learned Assessing Officer in arbitrarily estimating the turnover of the appellant at Rs. 100.30 crores

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

bogus purchases of Rs. 4,51,00,883/- (instead of actual figure of Rs. 4,29,46,144/-) made from M/s Goyal Enterprises u/s 68 of the Income Tax Act, 1961. 5. That he was further not justified to uphold the action of the Learned Assessing Officer in arbitrarily estimating the turnover of the appellant at Rs. 100.30 crores

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

bogus purchases of Rs. 4,51,00,883/- (instead of actual figure of Rs. 4,29,46,144/-) made from M/s Goyal Enterprises u/s 68 of the Income Tax Act, 1961. 5. That he was further not justified to uphold the action of the Learned Assessing Officer in arbitrarily estimating the turnover of the appellant at Rs. 100.30 crores