SMT. SAPNA GUPTA,HARIDWAR vs. THE PRINCIPAL COMMISSIONER OF INCOEM TAX, DEHRADUN

In the result, the appeal of the assessee is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2009-10 Smt. Sapna Gupta, Vs The Pr. Cit, 299, Awas Vikas Colony, Dehradun. Vivek Vihar, Haridwar – 249 407, Uttarakhand. Pan: Acspg4083D (Appellant) (Respondent) Assessee By : Shri Rohit Jain, Advocate & Ms Deepashri Rao, Ca Revenue By : Shri N.S. Jangpangi, Cit, Dr Date Of Hearing : 27.04.2023 Date Of Pronouncement : 08.06.2023 Order Per M. Balaganesh, Am: This Appeal In Ita No.16/Ddn/2021 For Ay 2009-10 Arises Out Of The Order Of The Pr. Commissioner Of Income Tax (Appeals), Dehradun, [Hereinafter Referred To As „Ld. Pcit‟, In Short] In Din & Order No. Itba/Rev/F/Rev5/2020- 21/1031815348(1) Dated 27.03.2021 Against The Order Of Assessment Passed U/S 148/147 R.W.S. 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As „The Act‟) Dated 26Th/28Th December, 2018 By The Ld. Assessing Officer, Ward 1(3)(3), Haridwar (Hereinafter Referred To As „Ld. Ao‟). 2. The Only Issue To Be Decided In This Appeal Is As To Whether The Ld. Pcit Was Justified In Invoking Revisionary Jurisdiction U/S 263 Of The Act In Respect Of Disallowance Of Purchases Of Rs 33,35,500/- In The Facts & Circumstances Of The Instant Case.

section 147 of the Act dated 26.12.2018. 7. This reassessment dated 26.12.2018 was sought to be revised by the ld. PCIT by invoking revisionary jurisdiction u/s 263 of the Act on the ground that the ld. AO ought to have disallowed the entire purchases from M/s Meet Enterprises amounting to Rs 1,06,80,540/- and since only

MB PETROLEUM SERVICES LLC,MUMBAI vs. DDIT, DEHRADUN

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

Bench: Shri Saktijit Dey & Shri M. Balaganeshmb Petroleum Services Llc, Vs. Ddit, Kirtane & Pandit, H-16, Circle-1, Saraswati Colony, Sitaldevi International Taxation, Temple Road, Mahim, Dehradun Mumbai (Appellant) (Respondent) Pan: Aaecm2604H

Purchase” a sum of Rs. 3,07,19,295/- has been debited by the assessee in the profit and loss account. Out of this, the ld AO observed that the assessee could not produce the invoices for Rs. 67,33,505/- and accordingly, proceeded to disallow the same as not allowable expenses u/s 37(1

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT - DCIT, CENTRAL CIRCLE, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

bogus purchases from Sanjay Jain is appended to this report as Annexure-R1, for necessary action/ intimation. The said list is derived in the following format: - S. No. PAN Name of 2019-20 Total entity 1 AAGCD3470Q M/s. DEEPAK 9,79,66,801 9,79,66,801 BUILDERS & . ENGINEERS INDIA PRIVATE LIMITED The list of all the beneficiaries (including entities

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT-DCIT, CENTRAL CIRCLE, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

bogus purchases from Sanjay Jain is appended to this report as Annexure-R1, for necessary action/ intimation. The said list is derived in the following format: - S. No. PAN Name of 2019-20 Total entity 1 AAGCD3470Q M/s. DEEPAK 9,79,66,801 9,79,66,801 BUILDERS & . ENGINEERS INDIA PRIVATE LIMITED The list of all the beneficiaries (including entities

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT - DCIT, CENTRAL CIRCLE, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

bogus purchases from Sanjay Jain is appended to this report as Annexure-R1, for necessary action/ intimation. The said list is derived in the following format: - S. No. PAN Name of 2019-20 Total entity 1 AAGCD3470Q M/s. DEEPAK 9,79,66,801 9,79,66,801 BUILDERS & . ENGINEERS INDIA PRIVATE LIMITED The list of all the beneficiaries (including entities

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

bogus purchases from Sanjay Jain is appended to this report as Annexure-R1, for necessary action/ intimation. The said list is derived in the following format: - S. No. PAN Name of 2019-20 Total entity 1 AAGCD3470 M/s. 9,79,66,8 9,79,66,80 . Q DEEPAK 01 1 BUILDERS & ENGINEER S INDIA PRIVATE LIMITED The list

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

bogus purchases from Sanjay Jain is appended to this report as Annexure-R1, for necessary action/ intimation. The said list is derived in the following format: - S. No. PAN Name of 2019-20 Total entity 1 AAGCD3470 M/s. 9,79,66,8 9,79,66,80 . Q DEEPAK 01 1 BUILDERS & ENGINEER S INDIA PRIVATE LIMITED The list

UTTRANCHAL IRON & ISPAT LTD.,KOTDWAR vs. DCIT, CIRCLE- 1(4)(1), RISHIKESH

In the result, this appeal of the assessee (ITA No

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

section 145 of the Income Tax Act, 1961 as discrepancies found in the books and the book results shown by the assessee was not amenable to verification. 2. The Ld. CIT (A) has erred in law and on facts in deleting addition of Rs. 11,54,74,533/ out of Rs. 13,76,29,909/ made on account of bogus

DCIT, RISHIKESH vs. M/S UTTRANCHAL IRON & ISPAT LTD.,, KOTDWAR

In the result, this appeal of the assessee (ITA No

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

section 145 of the Income Tax Act, 1961 as discrepancies found in the books and the book results shown by the assessee was not amenable to verification. 2. The Ld. CIT (A) has erred in law and on facts in deleting addition of Rs. 11,54,74,533/ out of Rs. 13,76,29,909/ made on account of bogus

SHRI VIBHU GROVER,KOTDWARA vs. PCIT, DEHRADUN

In the result appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalvibhu Grover, Pcit, M/S Grover Sales Corporation, Dehradun. Garage Road, Kotdwara, Vs. Pauri-246169 Pan:Agdpg5842R (Appellant) (Respondent) Assessee By Shri Anil Jain, Adv. Department By Shri S.K. Chaterjee, Cit-Dr

1) dated 14.03.2022 by the AO wherein again AO has asked to provide the details of the transactions carried with these three persons namely Sh. Manoj Kumar, Dayanand Parasar and Sh. Pawan Mishra during the previous year under appeal and never referred to any transaction with M/s Shri Ganpati Enterprises. He thus, submitted that AO has made proper and adequate

DEPUTY COMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN, DEHRADUN vs. KAMAL JEWELLERS, DEHRADUN

In the result, Appeal of the Revenue in ITA

Bench: Sh. Yogesh Kumar Us & Sh. Manish Agarwal

1. The cash balance is on account of jewellery sold to the customers. 2. The assessee is registered with VAT Department and the sales have been accepted by the VAT Department as per VAT Returns. 3. The turnover as per audited financial statement is Rs. 92,88,33,383/- and the said turnover has been accepted by the order

KOMA SINGHAL,DEHRADUN vs. DCIT/ACIT CEN CIR, DEHRADUN

In the result, Appeal of the Assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

1 KomaSinghal IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “DEHRADUN” NEW DELHI] BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 59/DDN/2025 (A.Y 2021-22) Koma Singhal Vs. DCIT/ACIT 34F, Narendra Vihar Central Circle Kaulagarh Road, Dehradun Dehradun, Uttarakhand- 248001 Uttarakhand PAN: BNIPS9413P Appellant Respondent Assessee by Sh. Harshit Gupta