DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

purchases of `8,86,36,574/- under Section 37(1) of the Act thereby treating the same as bogus ones i.e., mere accommodation entries going by its authorized persons’ statements recorded in the course of Section 132

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

purchases namely Singhal Food Products and Rohit Trading Co. 24. The Next ground common ground in revenue’s appeal in ITA No.1329 & 1330/Delhi/2022 for the AYs 2017-18 & 2018-19 in the case of M/s. Parmanand and Sons Food Products Private ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 35 Limited are with regard to deposit during demonetization

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

purchases namely Singhal Food Products and Rohit Trading Co. 24. The Next ground common ground in revenue’s appeal in ITA No.1329 & 1330/Delhi/2022 for the AYs 2017-18 & 2018-19 in the case of M/s. Parmanand and Sons Food Products Private ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 35 Limited are with regard to deposit during demonetization

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

purchases namely Singhal Food Products and Rohit Trading Co. 24. The Next ground common ground in revenue’s appeal in ITA No.1329 & 1330/Delhi/2022 for the AYs 2017-18 & 2018-19 in the case of M/s. Parmanand and Sons Food Products Private ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 35 Limited are with regard to deposit during demonetization

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

purchases namely Singhal Food Products and Rohit Trading Co. 24. The Next ground common ground in revenue’s appeal in ITA No.1329 & 1330/Delhi/2022 for the AYs 2017-18 & 2018-19 in the case of M/s. Parmanand and Sons Food Products Private ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 35 Limited are with regard to deposit during demonetization

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

purchases namely Singhal Food Products and Rohit Trading Co. 24. The Next ground common ground in revenue’s appeal in ITA No.1329 & 1330/Delhi/2022 for the AYs 2017-18 & 2018-19 in the case of M/s. Parmanand and Sons Food Products Private ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 35 Limited are with regard to deposit during demonetization

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

purchases namely Singhal Food Products and Rohit Trading Co. 24. The Next ground common ground in revenue’s appeal in ITA No.1329 & 1330/Delhi/2022 for the AYs 2017-18 & 2018-19 in the case of M/s. Parmanand and Sons Food Products Private ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 35 Limited are with regard to deposit during demonetization

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

purchases namely Singhal Food Products and Rohit Trading Co. 24. The Next ground common ground in revenue’s appeal in ITA No.1329 & 1330/Delhi/2022 for the AYs 2017-18 & 2018-19 in the case of M/s. Parmanand and Sons Food Products Private ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 35 Limited are with regard to deposit during demonetization

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

purchases namely Singhal Food Products and Rohit Trading Co. 24. The Next ground common ground in revenue’s appeal in ITA No.1329 & 1330/Delhi/2022 for the AYs 2017-18 & 2018-19 in the case of M/s. Parmanand and Sons Food Products Private ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 35 Limited are with regard to deposit during demonetization

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

purchases namely Singhal Food Products and Rohit Trading Co. 24. The Next ground common ground in revenue’s appeal in ITA No.1329 & 1330/Delhi/2022 for the AYs 2017-18 & 2018-19 in the case of M/s. Parmanand and Sons Food Products Private ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 35 Limited are with regard to deposit during demonetization

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

purchases namely Singhal Food Products and Rohit Trading Co. 24. The Next ground common ground in revenue’s appeal in ITA No.1329 & 1330/Delhi/2022 for the AYs 2017-18 & 2018-19 in the case of M/s. Parmanand and Sons Food Products Private ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 35 Limited are with regard to deposit during demonetization

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

purchases namely Singhal Food Products and Rohit Trading Co. 24. The Next ground common ground in revenue’s appeal in ITA No.1329 & 1330/Delhi/2022 for the AYs 2017-18 & 2018-19 in the case of M/s. Parmanand and Sons Food Products Private ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 35 Limited are with regard to deposit during demonetization

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

purchases namely Singhal Food Products and Rohit Trading Co. 24. The Next ground common ground in revenue’s appeal in ITA No.1329 & 1330/Delhi/2022 for the AYs 2017-18 & 2018-19 in the case of M/s. Parmanand and Sons Food Products Private ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 35 Limited are with regard to deposit during demonetization

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

purchases namely Singhal Food Products and Rohit Trading Co. 24. The Next ground common ground in revenue’s appeal in ITA No.1329 & 1330/Delhi/2022 for the AYs 2017-18 & 2018-19 in the case of M/s. Parmanand and Sons Food Products Private ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 35 Limited are with regard to deposit during demonetization

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

purchases namely Singhal Food Products and Rohit Trading Co. 24. The Next ground common ground in revenue’s appeal in ITA No.1329 & 1330/Delhi/2022 for the AYs 2017-18 & 2018-19 in the case of M/s. Parmanand and Sons Food Products Private ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 35 Limited are with regard to deposit during demonetization

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

purchases namely Singhal Food Products and Rohit Trading Co. 24. The Next ground common ground in revenue’s appeal in ITA No.1329 & 1330/Delhi/2022 for the AYs 2017-18 & 2018-19 in the case of M/s. Parmanand and Sons Food Products Private ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 35 Limited are with regard to deposit during demonetization

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

purchases namely Singhal Food Products and Rohit Trading Co. 24. The Next ground common ground in revenue’s appeal in ITA No.1329 & 1330/Delhi/2022 for the AYs 2017-18 & 2018-19 in the case of M/s. Parmanand and Sons Food Products Private ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 35 Limited are with regard to deposit during demonetization

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

purchases namely Singhal Food Products and Rohit Trading Co. 24. The Next ground common ground in revenue’s appeal in ITA No.1329 & 1330/Delhi/2022 for the AYs 2017-18 & 2018-19 in the case of M/s. Parmanand and Sons Food Products Private ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 35 Limited are with regard to deposit during demonetization