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

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

section 92CA of the Act. The Transfer Pricing Officer vide order u/s. 92CA(3) dated 28.01.2025 had directed the AO to enhance the income of the assessee by Rs. 15,79,78,123/-. Accordingly, the AO enhanced the income by Rs. 15,79,78,123/- in the Draft Assessment Order sent to the assessee. Later the assessee filed the objections

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

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

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

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.

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

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

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

2. Since the issues are common & connected and the appeals were heard together, these are being consolidated and disposed off by this common order. 3. The solitary issue raised by the Revenue is the deletion by the ld. CIT (A) of the additions made by the AO for bogus purchases by the assessee. 4. Brief facts of the case

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

2. Since the issues are common & connected and the appeals were heard together, these are being consolidated and disposed off by this common order. 3. The solitary issue raised by the Revenue is the deletion by the ld. CIT (A) of the additions made by the AO for bogus purchases by the assessee. 4. Brief facts of the case

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

2. Since the issues are common & connected and the appeals were heard together, these are being consolidated and disposed off by this common order. 3. The solitary issue raised by the Revenue is the deletion by the ld. CIT (A) of the additions made by the AO for bogus purchases by the assessee. 4. Brief facts of the case

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

2. Since the issues are common & connected and the appeals were heard together, these are being consolidated and disposed off by this common order. 3. The solitary issue raised by the Revenue is the deletion by the ld. CIT (A) of the additions made by the AO for bogus purchases by the assessee. 4. Brief facts of the case

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

2. Since the issues are common & connected and the appeals were heard together, these are being consolidated and disposed off by this common order. 3. The solitary issue raised by the Revenue is the deletion by the ld. CIT (A) of the additions made by the AO for bogus purchases by the assessee. 4. Brief facts of the case

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

2. Since the issues are common & connected and the appeals were heard together, these are being consolidated and disposed off by this common order. 3. The solitary issue raised by the Revenue is the deletion by the ld. CIT (A) of the additions made by the AO for bogus purchases by the assessee. 4. Brief facts of the case

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

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

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