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

SHRI GURU RAM DASS EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL) GURGAON, AT CHANDIGARH

charitable purpose and also to meet the ceiling of accumulation of not more than 15% of such income as provided under section 11(1)(a) of the Act were absent in the case of the assessee, hence the argument of the assessee that the same were utilized for the objects of the trust has no legs to stand

CHANDIGARH EDUCATIONAL TRUST,MOHALI vs. PR.CIT-CENTRAL,GURGAON, AT CHANDIGARH

charitable purpose and also to meet the ceiling of accumulation of not more than 15% of such income as provided under section 11(1)(a) of the Act were absent in the case of the assessee, hence the argument of the assessee that the same were utilized for the objects of the trust has no legs to stand

CHANDIGARH EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL)-GURGAON, AT CHANDIGARH

charitable purpose and also to meet the ceiling of accumulation of not more than 15% of such income as provided under section 11(1)(a) of the Act were absent in the case of the assessee, hence the argument of the assessee that the same were utilized for the objects of the trust has no legs to stand

DCIT (EXEMPTIONS), CHANDIGARH vs. APEEJAY EDUCATION SOCIETY, LUDHIANA

In the result, the appeal filed by the Revenue and Cross objection

Bench: Shri N.K. Saini & Shrir.L Negi

bogus purchase and disallowance of depreciation apart from addition u/s 11(5) of the Act, holding the software purchase from WSL as sham transactions. In the first appeal, the Ld. CIT(A) set aside the assessment order holding that matter relating to purchase of software from WSL has already been considered by the Amritsar Bench of the Tribunal in assessee

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

M/S SHUBHAM COTTON MILLS PVT. LTD.,ELLENABAD vs. DCIT, CIRCLE, SIRSA

In the result appeal of the assessee is allowed

bogus claim, with a view to reduce the tax incidence and avoid payment of due taxes. Another argument of the AR is that the purchase rate were higher because superior quality was purchased by the assessee. If, this argument is accepted, then it is also true that the superior quality will fetch better rates on sale and not lower rate

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)

Trust ii) 170 ITR 28 (All) CIT V. Kashi Nath & Company iii) 171 ITR 141 (MP) CIT V. Ratlam Coal Asn. & Co. iv) 341 ITR 537 (Del) CIT v Vikas Polymers (pages 277-285 of JPB) “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India

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)

Trust ii) 170 ITR 28 (All) CIT V. Kashi Nath & Company iii) 171 ITR 141 (MP) CIT V. Ratlam Coal Asn. & Co. iv) 341 ITR 537 (Del) CIT v Vikas Polymers (pages 277-285 of JPB) “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India

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)

Trust ii) 170 ITR 28 (All) CIT V. Kashi Nath & Company iii) 171 ITR 141 (MP) CIT V. Ratlam Coal Asn. & Co. iv) 341 ITR 537 (Del) CIT v Vikas Polymers (pages 277-285 of JPB) “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India

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)

Trust ii) 170 ITR 28 (All) CIT V. Kashi Nath & Company iii) 171 ITR 141 (MP) CIT V. Ratlam Coal Asn. & Co. iv) 341 ITR 537 (Del) CIT v Vikas Polymers (pages 277-285 of JPB) “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India