NEHA JEWELLERS PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-6, NEW DELHI

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

section 133(6) of the Act. the Id.AO did not make any further enquiry and just passed the adverse order against the assessee.  The assessee has made purchases from M/s Megha Gems which is the proprietorship concern of Sh, Mitesh Pamecha and M/s Navkar India which is the proprietorship concern of Sh. Abhishek Lodha who have not given any such

ACIT, CENTRAL CIRCLE-14, NEW DELHI vs. NEHA JEWELLERS PVT. LTD., DELHI

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

section 133(6) of the Act. the Id.AO did not make any further enquiry and just passed the adverse order against the assessee.  The assessee has made purchases from M/s Megha Gems which is the proprietorship concern of Sh, Mitesh Pamecha and M/s Navkar India which is the proprietorship concern of Sh. Abhishek Lodha who have not given any such

NEHA JEWELLERS PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-6, NEW DELHI

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

section 133(6) of the Act. the Id.AO did not make any further enquiry and just passed the adverse order against the assessee.  The assessee has made purchases from M/s Megha Gems which is the proprietorship concern of Sh, Mitesh Pamecha and M/s Navkar India which is the proprietorship concern of Sh. Abhishek Lodha who have not given any such

NEHA JEWELLERS PVT. LTD.,NEW DELHI vs. ACIT, CC-14, NEW DELHI

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

section 133(6) of the Act. the Id.AO did not make any further enquiry and just passed the adverse order against the assessee.  The assessee has made purchases from M/s Megha Gems which is the proprietorship concern of Sh, Mitesh Pamecha and M/s Navkar India which is the proprietorship concern of Sh. Abhishek Lodha who have not given any such

ACIT CENTRAL CIRCLE-14, NEW DELHI vs. NEHA JEWELLERS PVT. LTD., NEW DELHI

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

section 133(6) of the Act. the Id.AO did not make any further enquiry and just passed the adverse order against the assessee.  The assessee has made purchases from M/s Megha Gems which is the proprietorship concern of Sh, Mitesh Pamecha and M/s Navkar India which is the proprietorship concern of Sh. Abhishek Lodha who have not given any such

ACIT CENTRAL CIRCLE-14, NEW DELHI vs. NEHA JEWELLERS PVT. LTD., NEW DELHI

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

section 133(6) of the Act. the Id.AO did not make any further enquiry and just passed the adverse order against the assessee.  The assessee has made purchases from M/s Megha Gems which is the proprietorship concern of Sh, Mitesh Pamecha and M/s Navkar India which is the proprietorship concern of Sh. Abhishek Lodha who have not given any such

DCIT, CC-1, NOIDA vs. ABA BUILDERS LTD., NOIDA

In the result, the appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

bogus purchase u/s 69C of the Act in the sum of Rs. 1,14,72,216/- on this preliminary ground. Since, relief is granted on this preliminary ground, the various arguments advanced by the assessee and by the revenue on merits by referring to various documentary evidences from the paper book need not be gone into as it would

COUNTRY INFRASTRUCTURES PRIVATE LIMITED,NOIDA vs. DCIT, CC-1, NOIDA

In the result, the appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

bogus purchase u/s 69C of the Act in the sum of Rs. 1,14,72,216/- on this preliminary ground. Since, relief is granted on this preliminary ground, the various arguments advanced by the assessee and by the revenue on merits by referring to various documentary evidences from the paper book need not be gone into as it would

COUNTRY INFRASTRUCTURES PRIVATE LIMITED,NOIDA vs. DCIT, CC-1, NOIDA

In the result, the appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

bogus purchase u/s 69C of the Act in the sum of Rs. 1,14,72,216/- on this preliminary ground. Since, relief is granted on this preliminary ground, the various arguments advanced by the assessee and by the revenue on merits by referring to various documentary evidences from the paper book need not be gone into as it would

IV COUNTY PVT. LTD.,NOIDA vs. DCIT, CC-1, NOIDA

In the result, the appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

bogus purchase u/s 69C of the Act in the sum of Rs. 1,14,72,216/- on this preliminary ground. Since, relief is granted on this preliminary ground, the various arguments advanced by the assessee and by the revenue on merits by referring to various documentary evidences from the paper book need not be gone into as it would

COUNTRY INFRASTRUCTURE PRIVATE LIMITED,NOIDA vs. DCIT, CC-1, NOIDA

In the result, the appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

bogus purchase u/s 69C of the Act in the sum of Rs. 1,14,72,216/- on this preliminary ground. Since, relief is granted on this preliminary ground, the various arguments advanced by the assessee and by the revenue on merits by referring to various documentary evidences from the paper book need not be gone into as it would

JCIT,(OSD) CC-1, NOIDA vs. COUNTRY INFRASTRUCTURES PRIVATE LIMITED, NOIDA

In the result, the appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

bogus purchase u/s 69C of the Act in the sum of Rs. 1,14,72,216/- on this preliminary ground. Since, relief is granted on this preliminary ground, the various arguments advanced by the assessee and by the revenue on merits by referring to various documentary evidences from the paper book need not be gone into as it would

JCIT, (OSD) CC-1, NOIDA vs. IV COUNTY PVT. LTD., NOIDA

In the result, the appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

bogus purchase u/s 69C of the Act in the sum of Rs. 1,14,72,216/- on this preliminary ground. Since, relief is granted on this preliminary ground, the various arguments advanced by the assessee and by the revenue on merits by referring to various documentary evidences from the paper book need not be gone into as it would

IV COUNTY PVT. LTD.,NOIDA vs. DCIT, CC-1, NOIDA

In the result, the appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

bogus purchase u/s 69C of the Act in the sum of Rs. 1,14,72,216/- on this preliminary ground. Since, relief is granted on this preliminary ground, the various arguments advanced by the assessee and by the revenue on merits by referring to various documentary evidences from the paper book need not be gone into as it would

COUNTRY INFRASTRUCTURES PRIVATE LIMITED,NOIDA vs. DCIT, CC-1, NOIDA

In the result, the appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Aba Builders Ltd, Central Circle-1, Noida A-39, Sector-63, Noida (Appellant) (Respondent) Pan:Aacca1410H Jcit (Osd), Vs. Iv County Pvt. Ltd, Central Circle-I, A-39, Sector-63, Noida, Noida Gautam Budh Nagar, Up (Appellant) (Respondent) Pan:Aacci9503M

bogus purchase u/s 69C of the Act in the sum of Rs. 1,14,72,216/- on this preliminary ground. Since, relief is granted on this preliminary ground, the various arguments advanced by the assessee and by the revenue on merits by referring to various documentary evidences from the paper book need not be gone into as it would

SHANKARRAJ IMPEX PVT. LTD,DELHI vs. ITO, WARD - 23(1), DELHI

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

270/- from Parth International and Rs. 5,32,26,443/- from Riddhi Siddhi Impex. The case was reopened u/s 147 of the Act after recording the reasons and obtaining the prior approval of the concerned authority. 2.2. During the course of reassessment proceedings, various opportunities of being heard was provided to the assessee and after considering the replies filed

SHANKARRAJ IMPEX PVT. LTD,DELHI vs. ITO, WARD - 23(1), DELHI

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

270/- from Parth International and Rs. 5,32,26,443/- from Riddhi Siddhi Impex. The case was reopened u/s 147 of the Act after recording the reasons and obtaining the prior approval of the concerned authority. 2.2. During the course of reassessment proceedings, various opportunities of being heard was provided to the assessee and after considering the replies filed

INCOME TAX OFFICER WARD-23(1) DELHI, NEW DELHI vs. SHANKARRAJ IMPEX PVT LTD, NEW DELHI

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

270/- from Parth International and Rs. 5,32,26,443/- from Riddhi Siddhi Impex. The case was reopened u/s 147 of the Act after recording the reasons and obtaining the prior approval of the concerned authority. 2.2. During the course of reassessment proceedings, various opportunities of being heard was provided to the assessee and after considering the replies filed