DCIT, CENTRAL CIRCLE, GHAZIABAD vs. SOLITAIRE REALINFRA PRIVATE LIMITED, NOIDA

In the result, the appeal of the assessee for AY 2017-18 is partly allowed

purchases. It is also brought to our notice that all these invoices were\nrouted through excise office and transport receipts were supported by\ndelivery of such quantities in the place of sub-contractors. Since these\npurchases are not recorded in the books of account of the assessee, the\nallegation of bogus transaction is not proved. It is only a suspicion

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

e-filing portal on 27/11/2019 and 06/12/2019 2017-18 but ignored by theAO. As it can be seen at 32 Rupal Traders AAAPT4567B page- 3369 to 3370 forming part of paper book, vol-2. 2018-19 It can be seen that Invoices and Dharam ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 22 Kanta receipts substantiating purchases were

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

e-filing portal on 27/11/2019 and 06/12/2019 2017-18 but ignored by theAO. As it can be seen at 32 Rupal Traders AAAPT4567B page- 3369 to 3370 forming part of paper book, vol-2. 2018-19 It can be seen that Invoices and Dharam ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 22 Kanta receipts substantiating purchases were

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

e-filing portal on 27/11/2019 and 06/12/2019 2017-18 but ignored by theAO. As it can be seen at 32 Rupal Traders AAAPT4567B page- 3369 to 3370 forming part of paper book, vol-2. 2018-19 It can be seen that Invoices and Dharam ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 22 Kanta receipts substantiating purchases were

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

e-filing portal on 27/11/2019 and 06/12/2019 2017-18 but ignored by theAO. As it can be seen at 32 Rupal Traders AAAPT4567B page- 3369 to 3370 forming part of paper book, vol-2. 2018-19 It can be seen that Invoices and Dharam ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 22 Kanta receipts substantiating purchases were

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

e-filing portal on 27/11/2019 and 06/12/2019 2017-18 but ignored by theAO. As it can be seen at 32 Rupal Traders AAAPT4567B page- 3369 to 3370 forming part of paper book, vol-2. 2018-19 It can be seen that Invoices and Dharam ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 22 Kanta receipts substantiating purchases were

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

e-filing portal on 27/11/2019 and 06/12/2019 2017-18 but ignored by theAO. As it can be seen at 32 Rupal Traders AAAPT4567B page- 3369 to 3370 forming part of paper book, vol-2. 2018-19 It can be seen that Invoices and Dharam ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 22 Kanta receipts substantiating purchases were

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

e-filing portal on 27/11/2019 and 06/12/2019 2017-18 but ignored by theAO. As it can be seen at 32 Rupal Traders AAAPT4567B page- 3369 to 3370 forming part of paper book, vol-2. 2018-19 It can be seen that Invoices and Dharam ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 22 Kanta receipts substantiating purchases were

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

e-filing portal on 27/11/2019 and 06/12/2019 2017-18 but ignored by theAO. As it can be seen at 32 Rupal Traders AAAPT4567B page- 3369 to 3370 forming part of paper book, vol-2. 2018-19 It can be seen that Invoices and Dharam ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 22 Kanta receipts substantiating purchases were

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

e-filing portal on 27/11/2019 and 06/12/2019 2017-18 but ignored by theAO. As it can be seen at 32 Rupal Traders AAAPT4567B page- 3369 to 3370 forming part of paper book, vol-2. 2018-19 It can be seen that Invoices and Dharam ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 22 Kanta receipts substantiating purchases were

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

e-filing portal on 27/11/2019 and 06/12/2019 2017-18 but ignored by theAO. As it can be seen at 32 Rupal Traders AAAPT4567B page- 3369 to 3370 forming part of paper book, vol-2. 2018-19 It can be seen that Invoices and Dharam ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 22 Kanta receipts substantiating purchases were

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

e-filing portal on 27/11/2019 and 06/12/2019 2017-18 but ignored by theAO. As it can be seen at 32 Rupal Traders AAAPT4567B page- 3369 to 3370 forming part of paper book, vol-2. 2018-19 It can be seen that Invoices and Dharam ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 22 Kanta receipts substantiating purchases were

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

e-filing portal on 27/11/2019 and 06/12/2019 2017-18 but ignored by theAO. As it can be seen at 32 Rupal Traders AAAPT4567B page- 3369 to 3370 forming part of paper book, vol-2. 2018-19 It can be seen that Invoices and Dharam ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 22 Kanta receipts substantiating purchases were

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

e-filing portal on 27/11/2019 and 06/12/2019 2017-18 but ignored by theAO. As it can be seen at 32 Rupal Traders AAAPT4567B page- 3369 to 3370 forming part of paper book, vol-2. 2018-19 It can be seen that Invoices and Dharam ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 22 Kanta receipts substantiating purchases were

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

e-filing portal on 27/11/2019 and 06/12/2019 2017-18 but ignored by theAO. As it can be seen at 32 Rupal Traders AAAPT4567B page- 3369 to 3370 forming part of paper book, vol-2. 2018-19 It can be seen that Invoices and Dharam ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 22 Kanta receipts substantiating purchases were

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

e-filing portal on 27/11/2019 and 06/12/2019 2017-18 but ignored by theAO. As it can be seen at 32 Rupal Traders AAAPT4567B page- 3369 to 3370 forming part of paper book, vol-2. 2018-19 It can be seen that Invoices and Dharam ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 22 Kanta receipts substantiating purchases were

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

e-filing portal on 27/11/2019 and 06/12/2019 2017-18 but ignored by theAO. As it can be seen at 32 Rupal Traders AAAPT4567B page- 3369 to 3370 forming part of paper book, vol-2. 2018-19 It can be seen that Invoices and Dharam ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 22 Kanta receipts substantiating purchases were

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

e-filing portal on 27/11/2019 and 06/12/2019 2017-18 but ignored by theAO. As it can be seen at 32 Rupal Traders AAAPT4567B page- 3369 to 3370 forming part of paper book, vol-2. 2018-19 It can be seen that Invoices and Dharam ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 22 Kanta receipts substantiating purchases were