DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita Nos. 1613 To 1615/Chny/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20

income-tax assessments u/s 153C/143(3) of the Act 53C/143(3) of the Act by orders dated 28.03.2023 28.03.2023 after making addition(s) on account of bogus after making addition(s) on account of bogus purchases

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकरअपीलसं./Ita Nos. 1613 To 1615/Chny/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20

income-tax assessments u/s 153C/143(3) of the Act 53C/143(3) of the Act by orders dated 28.03.2023 28.03.2023 after making addition(s) on account of bogus after making addition(s) on account of bogus purchases

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PRIVATE LIMITED, CHENNAI

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

purchases unjustified on the AO’s part to baldly allege that, all purchases lacking GRN details were bogus. GRN details were bogus. 10. Having considered the above submissions, we Having considered the above submissions, we cannot conclusively cannot conclusively agree with the AO that agree with the AO that, the material seized from the premises of the the material seized

INTEGRATED SERVICE POINT LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(4), CHENNAI

Accordingly, the assessee’s appeals in ITA Nos. 1881, 1882, and 1883/Chny/2025 for A.Ys. 2016-17, 2019-20, and 2022-23 are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 िनधा;रण वष; /Assessment Years: 2016-17, 2019-20 & 2022-23

purchases identified by the Department, income from sale of land at palakol and also income on account of peak cash flows. However, not being satisfied by this additional disclosure of total income, it is expressed by the AO that the computation applying a percentage on such inflated and bogus

ACIT, CHENNAI vs. INTEGRATED SERVICE POINT LIMITED, ANNA NAGAR

Accordingly, the assessee’s appeals in ITA Nos. 1881, 1882, and 1883/Chny/2025 for A.Ys. 2016-17, 2019-20, and 2022-23 are allowed

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 िनधा;रण वष; /Assessment Years: 2016-17, 2019-20 & 2022-23

purchases identified by the Department, income from sale of land at palakol and also income on account of peak cash flows. However, not being satisfied by this additional disclosure of total income, it is expressed by the AO that the computation applying a percentage on such inflated and bogus

ACIT CENTRAL CIRCLE 3 (1), CHENNAI vs. SMT SASIKALA RAGHUPATHY L/H OF LATE B G RAGHUPATHY, CHENNAI

In the result, appeals filed by the Revenue and cross objections filed by the assessee for all assessment years are dismissed

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 23, 24, 25 & 116/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. Bgr Energy Systems The Acit, Ltd., V. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. Pan: Aabcg 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1510, 1511 & 1512/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 The Acit, Smt. Sasikala Raghupathy, Central Circle 3(1), V. (L/H Of Late B.G. Chennai -34. Raghupathy) New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent) Co Nos.: 97, 98 & 99/Chny/2018 (In Ita Nos.1510, 1511 & 1512/Chny/2018) िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 Smt. Sasikala Raghupathy, The Acit, (L/H Of Late B.G. V. Central Circle 3(1), Raghupathy) Chennai -34. New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent)

purchases made from those parties has voluntarily offered an additional income of Rs.30 crores and has also disclosed said additional income in the return of income filed u/s.153A of the Act. The AO ignoring all these evidences has made further addition towards alleged bogus

BGR ENERGY SYSTEMS LTD,CHENNAI vs. ACIT, CENTRAL CIRCLE 3(1), CHENNAI

In the result, appeals filed by the Revenue and cross objections filed by the assessee for all assessment years are dismissed

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 23, 24, 25 & 116/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. Bgr Energy Systems The Acit, Ltd., V. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. Pan: Aabcg 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1510, 1511 & 1512/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 The Acit, Smt. Sasikala Raghupathy, Central Circle 3(1), V. (L/H Of Late B.G. Chennai -34. Raghupathy) New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent) Co Nos.: 97, 98 & 99/Chny/2018 (In Ita Nos.1510, 1511 & 1512/Chny/2018) िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 Smt. Sasikala Raghupathy, The Acit, (L/H Of Late B.G. V. Central Circle 3(1), Raghupathy) Chennai -34. New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent)

purchases made from those parties has voluntarily offered an additional income of Rs.30 crores and has also disclosed said additional income in the return of income filed u/s.153A of the Act. The AO ignoring all these evidences has made further addition towards alleged bogus

BGR ENERGY SYSTEMS LTD,CHENNAI vs. ACIT, CENTRAL CIRCLE 3(1), CHENNAI

In the result, appeals filed by the Revenue and cross objections filed by the assessee for all assessment years are dismissed

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 23, 24, 25 & 116/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. Bgr Energy Systems The Acit, Ltd., V. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. Pan: Aabcg 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1510, 1511 & 1512/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 The Acit, Smt. Sasikala Raghupathy, Central Circle 3(1), V. (L/H Of Late B.G. Chennai -34. Raghupathy) New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent) Co Nos.: 97, 98 & 99/Chny/2018 (In Ita Nos.1510, 1511 & 1512/Chny/2018) िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 Smt. Sasikala Raghupathy, The Acit, (L/H Of Late B.G. V. Central Circle 3(1), Raghupathy) Chennai -34. New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent)

purchases made from those parties has voluntarily offered an additional income of Rs.30 crores and has also disclosed said additional income in the return of income filed u/s.153A of the Act. The AO ignoring all these evidences has made further addition towards alleged bogus

BGR ENERGY SYSTEMS LTD,CHENNAI vs. ACIT, CENTRAL CIRCLE 3(1), CHENNAI

In the result, appeals filed by the Revenue and cross objections filed by the assessee for all assessment years are dismissed

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 23, 24, 25 & 116/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. Bgr Energy Systems The Acit, Ltd., V. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. Pan: Aabcg 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1510, 1511 & 1512/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 The Acit, Smt. Sasikala Raghupathy, Central Circle 3(1), V. (L/H Of Late B.G. Chennai -34. Raghupathy) New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent) Co Nos.: 97, 98 & 99/Chny/2018 (In Ita Nos.1510, 1511 & 1512/Chny/2018) िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 Smt. Sasikala Raghupathy, The Acit, (L/H Of Late B.G. V. Central Circle 3(1), Raghupathy) Chennai -34. New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent)

purchases made from those parties has voluntarily offered an additional income of Rs.30 crores and has also disclosed said additional income in the return of income filed u/s.153A of the Act. The AO ignoring all these evidences has made further addition towards alleged bogus

BGR ENERGY SYSTEMS LTD,CHENNAI vs. ACIT, CENTRAL CIRCLE 3(1), CHENNAI

In the result, appeals filed by the Revenue and cross objections filed by the assessee for all assessment years are dismissed

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 23, 24, 25 & 116/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. Bgr Energy Systems The Acit, Ltd., V. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. Pan: Aabcg 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1510, 1511 & 1512/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 The Acit, Smt. Sasikala Raghupathy, Central Circle 3(1), V. (L/H Of Late B.G. Chennai -34. Raghupathy) New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent) Co Nos.: 97, 98 & 99/Chny/2018 (In Ita Nos.1510, 1511 & 1512/Chny/2018) िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 Smt. Sasikala Raghupathy, The Acit, (L/H Of Late B.G. V. Central Circle 3(1), Raghupathy) Chennai -34. New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent)

purchases made from those parties has voluntarily offered an additional income of Rs.30 crores and has also disclosed said additional income in the return of income filed u/s.153A of the Act. The AO ignoring all these evidences has made further addition towards alleged bogus

ACIT CENTRAL CIRCLE 3 (1), CHENNAI vs. SMT SASIKALA RAGHUPATHY L/H OF LATE B G RAGHUPATHY, CHENNAI

In the result, appeals filed by the Revenue and cross objections filed by the assessee for all assessment years are dismissed

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 23, 24, 25 & 116/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. Bgr Energy Systems The Acit, Ltd., V. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. Pan: Aabcg 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1510, 1511 & 1512/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 The Acit, Smt. Sasikala Raghupathy, Central Circle 3(1), V. (L/H Of Late B.G. Chennai -34. Raghupathy) New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent) Co Nos.: 97, 98 & 99/Chny/2018 (In Ita Nos.1510, 1511 & 1512/Chny/2018) िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 Smt. Sasikala Raghupathy, The Acit, (L/H Of Late B.G. V. Central Circle 3(1), Raghupathy) Chennai -34. New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent)

purchases made from those parties has voluntarily offered an additional income of Rs.30 crores and has also disclosed said additional income in the return of income filed u/s.153A of the Act. The AO ignoring all these evidences has made further addition towards alleged bogus

ACIT CENTRAL CIRCLE 3 (1), CHENNAI vs. SMT SASIKALA RAGHUPATHY L/H OF LATE B G RAGHUPATHY, CHENNAI

In the result, appeals filed by the Revenue and cross objections filed by the assessee for all assessment years are dismissed

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 23, 24, 25 & 116/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13, 2013-14 & 2014-15 M/S. Bgr Energy Systems The Acit, Ltd., V. Central Circle 3(1), Guna Complex 443, Anna Salai, Chennai. Chennai – 600 118. Pan: Aabcg 2202J (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1510, 1511 & 1512/Chny/2018 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 The Acit, Smt. Sasikala Raghupathy, Central Circle 3(1), V. (L/H Of Late B.G. Chennai -34. Raghupathy) New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent) Co Nos.: 97, 98 & 99/Chny/2018 (In Ita Nos.1510, 1511 & 1512/Chny/2018) िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14 Smt. Sasikala Raghupathy, The Acit, (L/H Of Late B.G. V. Central Circle 3(1), Raghupathy) Chennai -34. New No.60, Old No.100, Iv Street, Abiramapuram, Chennai – 600 034. Pan: Aafpr 5779J (अपीलाथ"/Appellant) (""यथ"/Respondent)

purchases made from those parties has voluntarily offered an additional income of Rs.30 crores and has also disclosed said additional income in the return of income filed u/s.153A of the Act. The AO ignoring all these evidences has made further addition towards alleged bogus

INTEGRATED SERVICE POINT LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(4), CHENNAI

Accordingly, the assessee's appeals in ITA Nos.1881, 1882,\nand 1883/Chny/2025 for A.Ys.2016-17, 2019-20, and 2022-23 are\nallowed

additional income was computed on the\nquantum of alleged inflated expenditure, bogus purchases identified by\nthe Department, income from sale

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PRIVATE LIMITED, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

addition / disallowance\nrelate to income declared under the head \"Income from Business or\nProfession\" by the appellant company. The undersigned while\nadjudicating the issue relating to the bogus purchase

ACIT, NUNGAMBAKKAM vs. INTEGRATED SERVICE POINT LIMITED, ANNA NAGAR

Accordingly, the assessee's appeals in ITA Nos.1881, 1882,\nand 1883/Chny/2025 for A.Ys.2016-17, 2019-20, and 2022-23 are\nallowed

additional income was computed on the\nquantum of alleged inflated expenditure, bogus purchases identified by\nthe Department, income from sale

INTEGRATED SERVICE POINT LTD.,CHENNAI vs. ACIT, CC-2(4), CHENNAI

Accordingly, the assessee's appeals in ITA Nos.1881, 1882,\nand 1883/Chny/2025 for A.Ys.2016-17, 2019-20, and 2022-23 are\nallowed

additional income was computed on the\nquantum of alleged inflated expenditure, bogus purchases identified by\nthe Department, income from sale

ACIT, NUNAGAMBAKKAM vs. INTEGRATED SERVICE POINT LIMITED, ANNA NAGAR

additional income was computed on the\nquantum of alleged inflated expenditure, bogus purchases identified by\nthe Department, income from sale

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2), CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

addition / disallowance\nrelate to income declared under the head \"Income from Business or\nProfession\" by the appellant company. The undersigned while\nadjudicating the issue relating to the bogus purchase