RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

section 10 of the Act that where a reference,\nunder the first proviso to sub-section (3) of section 143, has been made on or before\nthe 31st March, 2022 by the Assessing Officer for the contravention of certain\nprovisions of clause (23C) of section 10 of the Act, such references shall be dealt with\nin the manner provided under

DCIT, CC-20, NEW DELHI vs. DEVESH MITTAL, DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

11. Thus, the critical point was while the AO himself considered 25% of the total purchases as bogus, the ld. CIT(A) determined profit @ 5.67% on the unsubstantiated purchases. 12. Aggrieved, both the assessee and the revenue are in appeal before us. The Revenue is in appeal against deletion of the addition made by the Assessing Officer on account

DCIT, CC-20, NEW DELHI vs. DEVESH MITTAL , DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

11. Thus, the critical point was while the AO himself considered 25% of the total purchases as bogus, the ld. CIT(A) determined profit @ 5.67% on the unsubstantiated purchases. 12. Aggrieved, both the assessee and the revenue are in appeal before us. The Revenue is in appeal against deletion of the addition made by the Assessing Officer on account

DCIT, NEW DELHI vs. PARMANAND AND SONS FOODS PRODUCTS P.LTD, DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

11. Thus, the critical point was while the AO himself considered 25% of the total purchases as bogus, the ld. CIT(A) determined profit @ 5.67% on the unsubstantiated purchases. 12. Aggrieved, both the assessee and the revenue are in appeal before us. The Revenue is in appeal against deletion of the addition made by the Assessing Officer on account

DCIT,CC-20, NEW DELHI vs. DEVESH MITTAL, DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

11. Thus, the critical point was while the AO himself considered 25% of the total purchases as bogus, the ld. CIT(A) determined profit @ 5.67% on the unsubstantiated purchases. 12. Aggrieved, both the assessee and the revenue are in appeal before us. The Revenue is in appeal against deletion of the addition made by the Assessing Officer on account

DCIT, CC-20 , NEW DELHI vs. GLOBUS AGROFOODS PVT.LTD., NEW DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

11. Thus, the critical point was while the AO himself considered 25% of the total purchases as bogus, the ld. CIT(A) determined profit @ 5.67% on the unsubstantiated purchases. 12. Aggrieved, both the assessee and the revenue are in appeal before us. The Revenue is in appeal against deletion of the addition made by the Assessing Officer on account

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. PARMANAND AND SONS FOODS PRODUCTS P.LTD, DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

11. Thus, the critical point was while the AO himself considered 25% of the total purchases as bogus, the ld. CIT(A) determined profit @ 5.67% on the unsubstantiated purchases. 12. Aggrieved, both the assessee and the revenue are in appeal before us. The Revenue is in appeal against deletion of the addition made by the Assessing Officer on account

DCIT,CC-20, NEW DELHI vs. GLOBUS AGROFOODS PVT. LTD., DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

11. Thus, the critical point was while the AO himself considered 25% of the total purchases as bogus, the ld. CIT(A) determined profit @ 5.67% on the unsubstantiated purchases. 12. Aggrieved, both the assessee and the revenue are in appeal before us. The Revenue is in appeal against deletion of the addition made by the Assessing Officer on account

DCIT, NEW DELHI vs. PARMANAND AND SONS FOODS PRODUCTS P.LTD, NEW DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

11. Thus, the critical point was while the AO himself considered 25% of the total purchases as bogus, the ld. CIT(A) determined profit @ 5.67% on the unsubstantiated purchases. 12. Aggrieved, both the assessee and the revenue are in appeal before us. The Revenue is in appeal against deletion of the addition made by the Assessing Officer on account

DCIT, CC-20, NEW DELHI vs. PARAMANAND AND SONS FOODS PRODUCTS PVT. LTD., NEW DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

11. Thus, the critical point was while the AO himself considered 25% of the total purchases as bogus, the ld. CIT(A) determined profit @ 5.67% on the unsubstantiated purchases. 12. Aggrieved, both the assessee and the revenue are in appeal before us. The Revenue is in appeal against deletion of the addition made by the Assessing Officer on account

DCIT,CENTRAL CIRCLE-20, NEW DELHI vs. GLOBUS AGRO FOODS PVT LTD, NEW DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

11. Thus, the critical point was while the AO himself considered 25% of the total purchases as bogus, the ld. CIT(A) determined profit @ 5.67% on the unsubstantiated purchases. 12. Aggrieved, both the assessee and the revenue are in appeal before us. The Revenue is in appeal against deletion of the addition made by the Assessing Officer on account

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. PARAMANAND AND SONS FOODS PRODUCTS PVT. LTD., DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

11. Thus, the critical point was while the AO himself considered 25% of the total purchases as bogus, the ld. CIT(A) determined profit @ 5.67% on the unsubstantiated purchases. 12. Aggrieved, both the assessee and the revenue are in appeal before us. The Revenue is in appeal against deletion of the addition made by the Assessing Officer on account

PARMANAND & SONS FOOD PRODUCT PVT. LTD,DELHI vs. DCIT , CENTRAL CIRCLE-20

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

11. Thus, the critical point was while the AO himself considered 25% of the total purchases as bogus, the ld. CIT(A) determined profit @ 5.67% on the unsubstantiated purchases. 12. Aggrieved, both the assessee and the revenue are in appeal before us. The Revenue is in appeal against deletion of the addition made by the Assessing Officer on account

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. PARMANAND AND SONS FOODS PRODUCTS P.LTD, DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

11. Thus, the critical point was while the AO himself considered 25% of the total purchases as bogus, the ld. CIT(A) determined profit @ 5.67% on the unsubstantiated purchases. 12. Aggrieved, both the assessee and the revenue are in appeal before us. The Revenue is in appeal against deletion of the addition made by the Assessing Officer on account

GLOBUS AGROFOODS PVT. LTD.,DELHI vs. ACIT, CENTRAL CIRCLE-20, NEW DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

11. Thus, the critical point was while the AO himself considered 25% of the total purchases as bogus, the ld. CIT(A) determined profit @ 5.67% on the unsubstantiated purchases. 12. Aggrieved, both the assessee and the revenue are in appeal before us. The Revenue is in appeal against deletion of the addition made by the Assessing Officer on account

GLOBUS AGROFOODS PVT. LTD.,DELHI vs. ACIT, CENTRAL CIRCLE-20, NEW DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

11. Thus, the critical point was while the AO himself considered 25% of the total purchases as bogus, the ld. CIT(A) determined profit @ 5.67% on the unsubstantiated purchases. 12. Aggrieved, both the assessee and the revenue are in appeal before us. The Revenue is in appeal against deletion of the addition made by the Assessing Officer on account

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. GLOBUS AGRO FOODS PVT LTD, NEW DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

11. Thus, the critical point was while the AO himself considered 25% of the total purchases as bogus, the ld. CIT(A) determined profit @ 5.67% on the unsubstantiated purchases. 12. Aggrieved, both the assessee and the revenue are in appeal before us. The Revenue is in appeal against deletion of the addition made by the Assessing Officer on account

DCIT CENTRAL CIRCLE-20 , DELHI vs. KWALITY TECHMECH PVT. LTD. , DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

11. Thus, the critical point was while the AO himself considered 25% of the total purchases as bogus, the ld. CIT(A) determined profit @ 5.67% on the unsubstantiated purchases. 12. Aggrieved, both the assessee and the revenue are in appeal before us. The Revenue is in appeal against deletion of the addition made by the Assessing Officer on account

DCIT,CENTRAL CIRCLE-20, NEW DELHI vs. DEVESH MITTAL , DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

11. Thus, the critical point was while the AO himself considered 25% of the total purchases as bogus, the ld. CIT(A) determined profit @ 5.67% on the unsubstantiated purchases. 12. Aggrieved, both the assessee and the revenue are in appeal before us. The Revenue is in appeal against deletion of the addition made by the Assessing Officer on account