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

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

unexplained expenditure in respect of the purchases, was to be upheld. 12.3 Again, the facts are exactly similar. To reiterate, here also, the AO made the addition merely on the basis of conjectures and surmises, without bringing on record anything to prove the purchases to be bogus. In contradistinction, the assessee had furnished on record voluminous documentary evidence establishing 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)

unexplained expenditure in respect of the purchases, was to be upheld. 12.3 Again, the facts are exactly similar. To reiterate, here also, the AO made the addition merely on the basis of conjectures and surmises, without bringing on record anything to prove the purchases to be bogus. In contradistinction, the assessee had furnished on record voluminous documentary evidence establishing 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)

unexplained expenditure in respect of the purchases, was to be upheld. 12.3 Again, the facts are exactly similar. To reiterate, here also, the AO made the addition merely on the basis of conjectures and surmises, without bringing on record anything to prove the purchases to be bogus. In contradistinction, the assessee had furnished on record voluminous documentary evidence establishing that

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

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

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 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

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

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)

unexplained income.” 18.4 “The AO did form a prima facie belief of escapement of income on the basis of indubitable and credible information in respect of the assessee. Therefore, it was never borrowed satisfaction and reassessment proceedings were opened on well justifiable belief and satisfactory reasons. All the essential parameters for reopening the case of the assessee were satisfied

AKBAR ALI, MANDI GOBINDGARH,MANDI GOBINDGARH vs. JAO THE INCOME TAX OFFICER WARD 2 MANDI GOBINDGARH, MANDI GOBINDGARH

In the result, Assessee’s appeal is allowed

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 868/Chd/2025 "नधा"रण वष" / Assessment Year : 2019-20 Akbar Ali, The Jao, बनाम H. No. 140, Ram Nagar, The Ito, Sector 9, Ward 2, Vs. Block B Mandi Gobindgarh, Mandi Gobindgarh Punjab 147301 "थायी लेखा सं./ Pan No: Awupk6417B अपीलाथ"/Appellant ""यथ"/Respondent

bogus Purchases’ as per page 3 of the SCN. This page of SCN reveals that, the AO relied on the vague information available with him and no documentary evidences filed by the assessee was considered, and no other material evidences were available with the AO as no reference have been given in throughout whole assessment proceedings. iv) Reliance is being

DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. WINSOME TEXTILE INDUSTRIES LTD, CHANDIGARH

unexplained purchases\nfrom M/s Rohit Trading Company and M/s Vijay Trading Company treating them\nto be non-genuine which is arbitrary and unjustified.\n5. That the appellant craves leave to add or amend the grounds of appeal\nbefore the appeal is finally heard or disposed off.\n6. That the order of the Ld. Commissioner of Income Tax is erroneous,\narbitrary

WINSOME TEXTILE INDUSTRIES LIMITED,CHANDIGARH vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), CHANDIGARH, CHANDIGARH

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

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

unexplained purchases from M/s Rohit Trading Company and M/s Vijay Trading Company treating them to be non-genuine which is arbitrary and unjustified. 5. That the appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard or disposed off. 6. That the order of the Ld. Commissioner of Income Tax is erroneous, arbitrary

MADHAV KRG LIMITED,PATIALA vs. DCIT C C, PATIALA

In the result, Assessee’s appeal is allowed

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 291/Chd/2023 "नधा"रण वष" / Assessment Year : 2018-19 Madhav Krg Limited, Dcit, Vill. Akalgarh, Amloh, बनाम Central Circle, Bhadson Road, Patiala Vs. Near Roll Plaza, Distt. Patiala "थायी लेखा सं./Pan No: Aadcm6458N अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Ashok Goel, Ca राज"व क" ओर से/ Revenue By : Sh. Ved Parkash Kalia, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 12.03.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 28.05.2025 आदेश/Order

money and provide accommodation entries. As brought out on record by the AO, the assessee has shown purchases from the entity which was not in- existence at the address 11/10, Bardh Mohalla, Old 291-Chd-2023 Madhav KRG Ltd., Patiala 6 Faridabad. In reality these concerns do not carry out any real business. In view of the said facts

M/S SATWANT AGRO ENGINEERS,BHAWANIGARH vs. DCIT, CENTRAL CIRCLE, PATIALA

In the result, the appeal of the assessee is partly allowed for statistical purposes

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

bogus purchases is assessable under the head "business or profession" and section 69 read with section 115BBE had wrongly invoked. Ground of Appeal No.3-Credit entry in partner's a/c of Rs.50,00,000.00. Credit Entry in Partners Account of Rs.50,00,000.00 (Rs.25,00,000.00 each partner) assessed u/s 69 of Income Tax Act 1961. Firstly:- During the course

POOJA KANSAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD-1, G.GARH, GOBINDGARH

In the result, the Assessee’s appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 224 & 225/Chd/2025 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Pooja Kansal, The Ito, बनाम Kansla Singla & Ward -1, Associates, Gobindgarh Vs. Sco 80-81, Sector 17-C, Chandigarh "थायी लेखा सं./Pan No. Abypk5904G अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. T.N. Singla, Ca राज"व क" ओर से/ Revenue By : Smt. Kusum Kashyap, Cit Dr (Virtual Mode) सुनवाई क" तार"ख/Date Of Hearing : 12.08.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 27.10.2025 आदेश/Order Per Krinwant Sahay, Am: Both The Appeals Pertaining To A.Ys. 2016-17 & 2017- 18 Have Been Filed By The Assessee Against The Separate

unexplained money u/s 69A is made without any enquiry by the assessing officer and the said addition in the hands of appellant is made on the borrowed satisfaction. Further, the alleged bogus purchases

POOJA KANSAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD-1, G.GARH, GOBINDGARH

In the result, the Assessee’s appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 224 & 225/Chd/2025 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Pooja Kansal, The Ito, बनाम Kansla Singla & Ward -1, Associates, Gobindgarh Vs. Sco 80-81, Sector 17-C, Chandigarh "थायी लेखा सं./Pan No. Abypk5904G अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. T.N. Singla, Ca राज"व क" ओर से/ Revenue By : Smt. Kusum Kashyap, Cit Dr (Virtual Mode) सुनवाई क" तार"ख/Date Of Hearing : 12.08.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 27.10.2025 आदेश/Order Per Krinwant Sahay, Am: Both The Appeals Pertaining To A.Ys. 2016-17 & 2017- 18 Have Been Filed By The Assessee Against The Separate

unexplained money u/s 69A is made without any enquiry by the assessing officer and the said addition in the hands of appellant is made on the borrowed satisfaction. Further, the alleged bogus purchases