RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

bogus purchases), the material fact of taking unsecured loan from an non- group company, coupled with the fact such company was found to be paper company used for providing accomodation entries, certainly becomes incriminating material in respect of this addition and the said material(that the appellant and the people involved in its management were engaged colouring transaction by obtaining

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

bogus purchases), the material fact of taking unsecured loan from an non- group company, coupled with the fact such company was found to be paper company used for providing accomodation entries, certainly becomes incriminating material in respect of this addition and the said material(that the appellant and the people involved in its management were engaged colouring transaction by obtaining

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

bogus purchases), the material fact of taking unsecured loan from an non- group company, coupled with the fact such company was found to be paper company used for providing accomodation entries, certainly becomes incriminating material in respect of this addition and the said material(that the appellant and the people involved in its management were engaged colouring transaction by obtaining

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

bogus purchases), the material fact of taking unsecured loan from an non- group company, coupled with the fact such company was found to be paper company used for providing accomodation entries, certainly becomes incriminating material in respect of this addition and the said material(that the appellant and the people involved in its management were engaged colouring transaction by obtaining

ADDL.CIT, SPECIAL RANGE-18, NEW DELHI vs. JAGANANTH HEMCHAND JAIN, NEW DELHI

In the result, the appeal of the Revenue as well as Cross Objection of the assessee is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

bogus accommodation purchase bills from M/s Kriya Impex Pvt. Ltd. at Rs.69,20,152/- thereby allowing relief of Rs.61,94,144/- when the purchase from such party was acknowledged to be an accommodation entry. 4. The CIT(A) erred in deleting addition of Rs.1,45,32,138/- which was made to the net profit by rejecting the books of accounts

ADDL.CIT, SPECIAL RANGE-18, NEW DELHI vs. JAGANANTH HEMCHAND JAIN, NEW DELHI

In the result, the appeal of the Revenue as well as Cross Objection of the assessee is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

bogus accommodation purchase bills from M/s Kriya Impex Pvt. Ltd. at Rs.69,20,152/- thereby allowing relief of Rs.61,94,144/- when the purchase from such party was acknowledged to be an accommodation entry. 4. The CIT(A) erred in deleting addition of Rs.1,45,32,138/- which was made to the net profit by rejecting the books of accounts

INCOME TAX OFFICER, DELHI vs. AKASH DEEP SETHI, DELHI

In the result, the appeal filed by the Revenue is dismissed and at the same time, the cross objections filed by the assessee are also dismissed

Bench: Shri Challa Nagendra Prasad & Shri S. Rifaur Rahmanincome Tax Officer, Vs. Akash Deep Sethi, Delhi. B-236, Derawal Nagar, Model Town, Delhi – 110 009. (Pan : Abyps8933P) Co No.26/Del/2025 (In Ita No.4973/Del/2024) (Assessment Year: 2021-22) Akash Deep Sethi, Vs. Income Tax Officer, B-236, Derawal Nagar, Delhi. Model Town, Delhi – 110 009. (Pan : Abyps8933P) (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate Shri Aman Garg, Ca Ms. Kirti, Ca Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 27.05.2025 Date Of Order : 16.07.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi

bogus but were made from parties other than those mentioned in books of account, it was held that not entire purchase price but only profit element embedded in such purchases could be added to income of assessee. 5.13 Thus ground 2 to 8 of the appellant are rejected but his gross profit is worked out at 2.46%. The total turnover

PARAM DAIRY LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 14, NEW DELHI

In the result, for both the years, the appeal of the assessee is partly allowed

Bench: Shri Amit Shukla & Shri O.P. Kant

bogus. 14. That apart, it was held by the CIT(A) that Rule 6DD of the IT Rules, which provides for exceptions to applicability of section 40A(3) of the IT Act cannot be invoked as the persons examined by the AO were clearly of trade dispensation and cannot be said to be agriculturists nor can other constraints

PARAM DAIRY LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 14, NEW DELHI

In the result, for both the years, the appeal of the assessee is partly allowed

Bench: Shri Amit Shukla & Shri O.P. Kant

bogus. 14. That apart, it was held by the CIT(A) that Rule 6DD of the IT Rules, which provides for exceptions to applicability of section 40A(3) of the IT Act cannot be invoked as the persons examined by the AO were clearly of trade dispensation and cannot be said to be agriculturists nor can other constraints

VK READY MIX CONCRETE PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-30, ARA CENTRE, JHANDEWALAN EXTN. DELHI

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

bogus purchase in its Profit and Loss account by Rs. 3,14,57,638/- during the relevant year and paid less GST tax to government department by Rs. 88,08,138/-. As far as GST amount is concerned, department has already passed the information to concerned authority. Hence, it is clearly evident that the assessee has booked purchases

VK READY MIX CONCRETE PVT LTD,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-30, DELHI

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

bogus purchase in its Profit and Loss account by Rs. 3,14,57,638/- during the relevant year and paid less GST tax to government department by Rs. 88,08,138/-. As far as GST amount is concerned, department has already passed the information to concerned authority. Hence, it is clearly evident that the assessee has booked purchases

VK READY MIX CONCRETE PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-30, ARA CENTRE, JHANDEWALAN EXTN.

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

bogus purchase in its Profit and Loss account by Rs. 3,14,57,638/- during the relevant year and paid less GST tax to government department by Rs. 88,08,138/-. As far as GST amount is concerned, department has already passed the information to concerned authority. Hence, it is clearly evident that the assessee has booked purchases

ASSISTANT COMMISSIONER OF INCOME TAX, CC-30, NEW DELHI, NEW DELHI vs. V. K. READY MIX CONCRETE PRIVATE LIMITED, NEW DELHI

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

bogus purchase in its Profit and Loss account by Rs. 3,14,57,638/- during the relevant year and paid less GST tax to government department by Rs. 88,08,138/-. As far as GST amount is concerned, department has already passed the information to concerned authority. Hence, it is clearly evident that the assessee has booked purchases

ASSISTANT COMMISSIONER OF INCOME TAX, CC-30, NEW DELHI, NEW DELHI vs. V. K. READY MIX CONCRETE PRIVATE LIMITED, NEW DELHI

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

bogus purchase in its Profit and Loss account by Rs. 3,14,57,638/- during the relevant year and paid less GST tax to government department by Rs. 88,08,138/-. As far as GST amount is concerned, department has already passed the information to concerned authority. Hence, it is clearly evident that the assessee has booked purchases

ASSISTANT COMMISSIONER OF INCOME TAX, CC-30, NEW DELHI, NEW DELHI vs. V. K. READY MIX CONCRETE PRIVATE LIMITED, NEW DELHI

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

bogus purchase in its Profit and Loss account by Rs. 3,14,57,638/- during the relevant year and paid less GST tax to government department by Rs. 88,08,138/-. As far as GST amount is concerned, department has already passed the information to concerned authority. Hence, it is clearly evident that the assessee has booked purchases

VK READY MIX CONCRETE PVT LTD,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -30,, ARA CENTRE, JHANDEWALAN EXTN.

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

bogus purchase in its Profit and Loss account by Rs. 3,14,57,638/- during the relevant year and paid less GST tax to government department by Rs. 88,08,138/-. As far as GST amount is concerned, department has already passed the information to concerned authority. Hence, it is clearly evident that the assessee has booked purchases

HARISH NARANG,PANIPAT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, ROHTAK, ROHTAK

In the result, the appeal of the assessee is dismissed

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2018-19] Harish Narang, The Principal Commissioner Of H. No.238, Ward No.8, Income Tax, Rohtak, Panipat, Haryana-132103 Vs Aayakar Bhawan, Opp. Mansarover Park, Rohtak, Haryana-124001 Pan:Acvpn4090J Appellant Respondent Assessee By Shri Amit Kaushik, Adv. Revenue By Ms. Amisha S. Gupt, Cit(Dr) Date Of Hearing 16.10.2025 Date Of Pronouncement 31.12.2025

bogus element of the purchases were established and the assessee had failed to explain the source of expenditure qua purchase, only recourse left to the ld. AO was to have invoked provisions of section 69C r.w.s. 115 BBE to have made the impugned addition. It was argued that it was not a case where the simplicitor of non-business expenses

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

bogus purchases? Ans: Sir, we are a genuine manufacture and supplier of various electrical conductors and Aluminium based scraps. We have all documentary evidence to prove the genuineness of our purchases from the above entities. Goods have been purchased, payments have been made through banking channels. Further, records for movement of goods will be provided in due course of time