DCIT, CIRCLE-14(2), NEW DELHI vs. KOHINOOR FOODS LTD., FARIDABAD

In the result, the Revenue’s appeal as well as Assessee’s Appeal stand dismissed in the aforesaid manner

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay, Accoutant Member Dcit, Circle-14(2), New Delhi Vs. M/S Kohinoor Foods Ltd. 10Th Floor, Pinnacle Room No. 323, C.R. Building, New Delhi – 2 Business Tower, Suraj Kund Road, Faridabad Haryana-121001 (Pan: Aaacs2470D) (Appellant) (Respondent) & M/S Kohinoor Foods Ltd. Vs. Acit, Circle 14(2), 10Th Floor, Pinnacle New Delhi Business Tower, Suraj Kund Road, Faridabad, Haryana-121001 (Pan: Aaacs2470D) (Appellant) (Respondent) Assessee By : S/Sh. Salil Kapoor, Utkarsha Kumar Gupta, Ms. Soumya Singh, Advocates Department By : Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 17.09.2025

253 ITR 83 (Del.) and other cases where it is held that it is to be seen whether any prima facie material is available, based on which the Department could reopen the case. Since in this case the cogent information was available regarding bogus purchase shown by appellant, which is also supported by bank account of the recipient

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

Section 253(6) of the Act clearly postulate that an appeal before the tribunal shall be filed in the prescribed form and verified in the prescribed manner. Grounds of appeal filed by an appellant constitute integral document Page 3 of 14 ITA No.1440 to 1443/Del/2025 in an appeal memorandum. It is necessary for the litigant to place his signatures

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

Section 253(6) of the Act clearly postulate that an appeal before the tribunal shall be filed in the prescribed form and verified in the prescribed manner. Grounds of appeal filed by an appellant constitute integral document Page 3 of 14 ITA No.1440 to 1443/Del/2025 in an appeal memorandum. It is necessary for the litigant to place his signatures

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

Section 253(6) of the Act clearly postulate that an appeal before the tribunal shall be filed in the prescribed form and verified in the prescribed manner. Grounds of appeal filed by an appellant constitute integral document Page 3 of 14 ITA No.1440 to 1443/Del/2025 in an appeal memorandum. It is necessary for the litigant to place his signatures

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

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6) of the Act clearly postulate that an appeal before the tribunal shall be filed in the prescribed form and verified in the prescribed manner. Grounds of appeal filed by an appellant constitute integral document Page 3 of 14 ITA No.1440 to 1443/Del/2025 in an appeal memorandum. It is necessary for the litigant to place his signatures

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

Section 253(6) of the Act clearly postulate that an appeal before the tribunal shall be filed in the prescribed form and verified in the prescribed manner. Grounds of appeal filed by an appellant constitute integral document Page 3 of 14 ITA No.1440 to 1443/Del/2025 in an appeal memorandum. It is necessary for the litigant to place his signatures

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

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6) of the Act clearly postulate that an appeal before the tribunal shall be filed in the prescribed form and verified in the prescribed manner. Grounds of appeal filed by an appellant constitute integral document Page 3 of 14 ITA No.1440 to 1443/Del/2025 in an appeal memorandum. It is necessary for the litigant to place his signatures

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

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6) of the Act clearly postulate that an appeal before the tribunal shall be filed in the prescribed form and verified in the prescribed manner. Grounds of appeal filed by an appellant constitute integral document Page 3 of 14 ITA No.1440 to 1443/Del/2025 in an appeal memorandum. It is necessary for the litigant to place his signatures

DCIT, CC- 19, NEW DELHI vs. SHARP MINT LTD., NEW DELHI

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

section 132 (1) of the Act. Accordingly, notice u/s 153A of the Act was issued to the assessee. Thereafter, after enquiry and responses from the assessee, the AO concluded that assessee has made purchases but not from the parties which were entered in the books of account. Instead AO was of the opinion that purchases were made from grey market

DCIT, CC- 19, NEW DELHI vs. SHARP MINT LTD., NEW DELHI

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

section 132 (1) of the Act. Accordingly, notice u/s 153A of the Act was issued to the assessee. Thereafter, after enquiry and responses from the assessee, the AO concluded that assessee has made purchases but not from the parties which were entered in the books of account. Instead AO was of the opinion that purchases were made from grey market

DCIT, CC- 19, NEW DELHI vs. SHARP MINT LTD., NEW DELHI

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

section 132 (1) of the Act. Accordingly, notice u/s 153A of the Act was issued to the assessee. Thereafter, after enquiry and responses from the assessee, the AO concluded that assessee has made purchases but not from the parties which were entered in the books of account. Instead AO was of the opinion that purchases were made from grey market

DCIT, CC- 19, NEW DELHI vs. SHARP MINT LTD., NEW DELHI

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

section 132 (1) of the Act. Accordingly, notice u/s 153A of the Act was issued to the assessee. Thereafter, after enquiry and responses from the assessee, the AO concluded that assessee has made purchases but not from the parties which were entered in the books of account. Instead AO was of the opinion that purchases were made from grey market

DCIT, CC- 19, NEW DELHI vs. SHARP MINT LTD., NEW DELHI

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

section 132 (1) of the Act. Accordingly, notice u/s 153A of the Act was issued to the assessee. Thereafter, after enquiry and responses from the assessee, the AO concluded that assessee has made purchases but not from the parties which were entered in the books of account. Instead AO was of the opinion that purchases were made from grey market

DCIT, CC- 19, NEW DELHI vs. SHARP MINT LTD., NEW DELHI

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

section 132 (1) of the Act. Accordingly, notice u/s 153A of the Act was issued to the assessee. Thereafter, after enquiry and responses from the assessee, the AO concluded that assessee has made purchases but not from the parties which were entered in the books of account. Instead AO was of the opinion that purchases were made from grey market

SANJAY SAWHNEY vs. PRINCIPAL COMMISSIONER OF INCOME TAX

The appeal is allowed in the above terms

253(2) of the Act, the Principal Commissioner or Commissioner may, if he objects to an order passed by the CIT (A) under Section 250 of the Act, direct the AO to prefer an appeal to the Tribunal. It is not disputed that no such directions to file an appeal against the CIT (A)'s order dated 21st January

SACHIN KANODIA,NEW DELHI vs. ITO WARD - 42(2), NEW DELHI

Appeal are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

bogus transactions camouflaged with an intention to evade taxes. We order accordingly. 12. In the result, the appeal filed by the assessee in ITA NO. 995/Mum/2012 for the assessment year 2006-07 is dismissed." 5.2.6 Reference is also made to the decision of ITAT Chandigarh in the case of ACIT vs Som Nath Maini (2006) 100 TTJ Chd 917 where

HAZARI LAL KESARI CHAND,NEW DELHI vs. ACIT, CIRCLE-48(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S

253-SC-IT) the Hon'ble Supreme Court dismissed SLP of assessee and held that: Information regarding bogus purchase by assessee received by DRI from CCE which was passed on to revenue authorities was 'tangible material outside record' to initiate valid reassessment proceedings. In the light of the detailed discussion on facts in the foregoing para as well

IMRAN AHMAD,MORADABAD, UTTAR PRADESH vs. INCOME TAX OFFICER, MORADABAD

Appeal is partly allowed

section 148/147 proceedings against the assessee thereby disallowing his purchases of Rs. 4,02,55,000/-, reading as under:- “Ground No. 1 and 2 11. I have considered the written submissions, including the case laws relied upon, order of the AO and material available on record. In these grounds the appellant contended that the issue of the notice