MR. INDER PAL SINGH WADHAWAN,NEW DELHI vs. ACIT, NEW DELHI

In the result ground No. 2 of the appeal of the assessee is allowed

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

section 145 (2) of the act. It‟s also pertinent to note that assessee has maintained the day-to-day stock register and also the regular books of accounts along with the quantity tally of the goods purchased and exported books of accounts of the appellant have not been rejected, in the decision cited before

MR. INDER PAL SINGH WADHAWAN,NEW DELHI vs. JCIT, NEW DELHI

In the result ground No. 2 of the appeal of the assessee is allowed

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

section 145 (2) of the act. It‟s also pertinent to note that assessee has maintained the day-to-day stock register and also the regular books of accounts along with the quantity tally of the goods purchased and exported books of accounts of the appellant have not been rejected, in the decision cited before

ACIT, NEW DELHI vs. SH. INDERPAL SINGH WADHAWAN, NEW DELHI

In the result ground No. 2 of the appeal of the assessee is allowed

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

section 145 (2) of the act. It‟s also pertinent to note that assessee has maintained the day-to-day stock register and also the regular books of accounts along with the quantity tally of the goods purchased and exported books of accounts of the appellant have not been rejected, in the decision cited before

COMMISSIONER OF INCOME TAX (CENTRAL)-I vs. SHRI SURESH NANDA

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 313 Cr.P.C. the claim of the appellant was that these were private transactions without any further explanation. 8.7. Evidence in respect of Allegation (i): It is the case of prosecution that eight cheques of CWC amounting to ₹5,12,857/- were deposited in the account No. 42861 in the name of R.L. Kawale (A-5) (since deceased) by appellant

DAIKIN AIRCONDITIONING INDIA PVT LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 313 Cr.P.C. the claim of the appellant was that these were private transactions without any further explanation. 8.7. Evidence in respect of Allegation (i): It is the case of prosecution that eight cheques of CWC amounting to ₹5,12,857/- were deposited in the account No. 42861 in the name of R.L. Kawale (A-5) (since deceased) by appellant

COMMISSIONER OF INCOME TAX -XI vs. AMIT MALHOTRA

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 313 Cr.P.C. the claim of the appellant was that these were private transactions without any further explanation. 8.7. Evidence in respect of Allegation (i): It is the case of prosecution that eight cheques of CWC amounting to ₹5,12,857/- were deposited in the account No. 42861 in the name of R.L. Kawale (A-5) (since deceased) by appellant

PR. CIT CENTRAL-1 vs. AMRAPALI GRAND

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 313 Cr.P.C. the claim of the appellant was that these were private transactions without any further explanation. 8.7. Evidence in respect of Allegation (i): It is the case of prosecution that eight cheques of CWC amounting to ₹5,12,857/- were deposited in the account No. 42861 in the name of R.L. Kawale (A-5) (since deceased) by appellant

PR. COMMISSIONER OF INCOME TAX-2 vs. BHARTI AIRTEL LTD.

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 313 Cr.P.C. the claim of the appellant was that these were private transactions without any further explanation. 8.7. Evidence in respect of Allegation (i): It is the case of prosecution that eight cheques of CWC amounting to ₹5,12,857/- were deposited in the account No. 42861 in the name of R.L. Kawale (A-5) (since deceased) by appellant

COMMISSIONER OFINCOME TAX(CENTRAL)-II vs. SPN MILK PRODUCTS INDUSTRIES PVT. LTD.

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 313 Cr.P.C. the claim of the appellant was that these were private transactions without any further explanation. 8.7. Evidence in respect of Allegation (i): It is the case of prosecution that eight cheques of CWC amounting to ₹5,12,857/- were deposited in the account No. 42861 in the name of R.L. Kawale (A-5) (since deceased) by appellant

COMMISSIONER OF INCOME TAX-(CENTRAL)-I vs. SIDDHARATH SAREEN

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 313 Cr.P.C. the claim of the appellant was that these were private transactions without any further explanation. 8.7. Evidence in respect of Allegation (i): It is the case of prosecution that eight cheques of CWC amounting to ₹5,12,857/- were deposited in the account No. 42861 in the name of R.L. Kawale (A-5) (since deceased) by appellant

THE COMMISSIONER OF INCOME TAX-II vs. JUBLIANT OIL & GAS PVT.LTD.

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 313 Cr.P.C. the claim of the appellant was that these were private transactions without any further explanation. 8.7. Evidence in respect of Allegation (i): It is the case of prosecution that eight cheques of CWC amounting to ₹5,12,857/- were deposited in the account No. 42861 in the name of R.L. Kawale (A-5) (since deceased) by appellant

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

bogus purchases in all the assessment years from the said party stands decided in favour of the assessee and the grounds raised by the revenue are dismissed. 27. The next issue relates to addition on account of unexplained purchases made from M/s. Kiran Furnitures. The facts in brief are that in the course of assessment proceedings, notices

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

bogus purchases in all the assessment years from the said party stands decided in favour of the assessee and the grounds raised by the revenue are dismissed. 27. The next issue relates to addition on account of unexplained purchases made from M/s. Kiran Furnitures. The facts in brief are that in the course of assessment proceedings, notices

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

bogus purchases in all the assessment years from the said party stands decided in favour of the assessee and the grounds raised by the revenue are dismissed. 27. The next issue relates to addition on account of unexplained purchases made from M/s. Kiran Furnitures. The facts in brief are that in the course of assessment proceedings, notices

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

bogus purchases in all the assessment years from the said party stands decided in favour of the assessee and the grounds raised by the revenue are dismissed. 27. The next issue relates to addition on account of unexplained purchases made from M/s. Kiran Furnitures. The facts in brief are that in the course of assessment proceedings, notices

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

bogus purchases in all the assessment years from the said party stands decided in favour of the assessee and the grounds raised by the revenue are dismissed. 27. The next issue relates to addition on account of unexplained purchases made from M/s. Kiran Furnitures. The facts in brief are that in the course of assessment proceedings, notices

M/S. MEROFORM (INDIA) PVT. LTD.,UTTAR PRADESH vs. DCIT, NEW DELHI

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

bogus purchases in all the assessment years from the said party stands decided in favour of the assessee and the grounds raised by the revenue are dismissed. 27. The next issue relates to addition on account of unexplained purchases made from M/s. Kiran Furnitures. The facts in brief are that in the course of assessment proceedings, notices

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

bogus purchases in all the assessment years from the said party stands decided in favour of the assessee and the grounds raised by the revenue are dismissed. 27. The next issue relates to addition on account of unexplained purchases made from M/s. Kiran Furnitures. The facts in brief are that in the course of assessment proceedings, notices