ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

bogus purchases of Rs. 4,96,44,574/- iii. addition of Rs. 29,79,37,366/– being gross profit on account of undisclosed sales iv. Addition of ₹ 48,68,267 on account of undisclosed income from scrap sales. 6. Consequently the learned assessing officer passed assessment order under section 153A/143 (3) of the Act on 30.12.2016 at a total income

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

bogus purchases of Rs. 4,96,44,574/- iii. addition of Rs. 29,79,37,366/– being gross profit on account of undisclosed sales iv. Addition of ₹ 48,68,267 on account of undisclosed income from scrap sales. 6. Consequently the learned assessing officer passed assessment order under section 153A/143 (3) of the Act on 30.12.2016 at a total income

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

bogus purchases of Rs. 4,96,44,574/- iii. addition of Rs. 29,79,37,366/– being gross profit on account of undisclosed sales iv. Addition of ₹ 48,68,267 on account of undisclosed income from scrap sales. 6. Consequently the learned assessing officer passed assessment order under section 153A/143 (3) of the Act on 30.12.2016 at a total income

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

bogus purchases of Rs. 4,96,44,574/- iii. addition of Rs. 29,79,37,366/– being gross profit on account of undisclosed sales iv. Addition of ₹ 48,68,267 on account of undisclosed income from scrap sales. 6. Consequently the learned assessing officer passed assessment order under section 153A/143 (3) of the Act on 30.12.2016 at a total income

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

bogus purchases of Rs. 4,96,44,574/- iii. addition of Rs. 29,79,37,366/– being gross profit on account of undisclosed sales iv. Addition of ₹ 48,68,267 on account of undisclosed income from scrap sales. 6. Consequently the learned assessing officer passed assessment order under section 153A/143 (3) of the Act on 30.12.2016 at a total income

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

bogus purchases of Rs. 4,96,44,574/- iii. addition of Rs. 29,79,37,366/– being gross profit on account of undisclosed sales iv. Addition of ₹ 48,68,267 on account of undisclosed income from scrap sales. 6. Consequently the learned assessing officer passed assessment order under section 153A/143 (3) of the Act on 30.12.2016 at a total income

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

bogus purchases of Rs. 4,96,44,574/- iii. addition of Rs. 29,79,37,366/– being gross profit on account of undisclosed sales iv. Addition of ₹ 48,68,267 on account of undisclosed income from scrap sales. 6. Consequently the learned assessing officer passed assessment order under section 153A/143 (3) of the Act on 30.12.2016 at a total income

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

bogus purchases of Rs. 4,96,44,574/- iii. addition of Rs. 29,79,37,366/– being gross profit on account of undisclosed sales iv. Addition of ₹ 48,68,267 on account of undisclosed income from scrap sales. 6. Consequently the learned assessing officer passed assessment order under section 153A/143 (3) of the Act on 30.12.2016 at a total income

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

bogus purchases of Rs. 4,96,44,574/- iii. addition of Rs. 29,79,37,366/– being gross profit on account of undisclosed sales iv. Addition of ₹ 48,68,267 on account of undisclosed income from scrap sales. 6. Consequently the learned assessing officer passed assessment order under section 153A/143 (3) of the Act on 30.12.2016 at a total income

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

bogus purchases of Rs. 4,96,44,574/- iii. addition of Rs. 29,79,37,366/– being gross profit on account of undisclosed sales iv. Addition of ₹ 48,68,267 on account of undisclosed income from scrap sales. 6. Consequently the learned assessing officer passed assessment order under section 153A/143 (3) of the Act on 30.12.2016 at a total income

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

bogus purchases of Rs. 4,96,44,574/- iii. addition of Rs. 29,79,37,366/– being gross profit on account of undisclosed sales iv. Addition of ₹ 48,68,267 on account of undisclosed income from scrap sales. 6. Consequently the learned assessing officer passed assessment order under section 153A/143 (3) of the Act on 30.12.2016 at a total income

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

37,29,109 3,02,040 2 2014-15 1,16,24,050 2,55,729 3 2015-16 93,33,960 2,05,347 4 2016-17 1,03,22,034 2,27,084 5 2017-18 1,05,98,837 2,33,174 3. Before the Ld. CIT(A), the assessee apart from challenging the addition on merit

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

37,29,109 3,02,040 2 2014-15 1,16,24,050 2,55,729 3 2015-16 93,33,960 2,05,347 4 2016-17 1,03,22,034 2,27,084 5 2017-18 1,05,98,837 2,33,174 3. Before the Ld. CIT(A), the assessee apart from challenging the addition on merit

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

37,29,109 3,02,040 2 2014-15 1,16,24,050 2,55,729 3 2015-16 93,33,960 2,05,347 4 2016-17 1,03,22,034 2,27,084 5 2017-18 1,05,98,837 2,33,174 3. Before the Ld. CIT(A), the assessee apart from challenging the addition on merit

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

37,29,109 3,02,040 2 2014-15 1,16,24,050 2,55,729 3 2015-16 93,33,960 2,05,347 4 2016-17 1,03,22,034 2,27,084 5 2017-18 1,05,98,837 2,33,174 3. Before the Ld. CIT(A), the assessee apart from challenging the addition on merit

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

37,29,109 3,02,040 2 2014-15 1,16,24,050 2,55,729 3 2015-16 93,33,960 2,05,347 4 2016-17 1,03,22,034 2,27,084 5 2017-18 1,05,98,837 2,33,174 3. Before the Ld. CIT(A), the assessee apart from challenging the addition on merit

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

37,29,109 3,02,040 2 2014-15 1,16,24,050 2,55,729 3 2015-16 93,33,960 2,05,347 4 2016-17 1,03,22,034 2,27,084 5 2017-18 1,05,98,837 2,33,174 3. Before the Ld. CIT(A), the assessee apart from challenging the addition on merit

LAKHMI CHAND CHARITABLE SOCIETY,NEW DELHI vs. PCIT CENTRAL 3, NEW DELHI

Bench: Shri S. Rifaur Rahman & Ms.Madhumita Roylakhmi Chand Vs. Principal Commissioner Charitable Society, Of Income Tax, Central-3 Elephanta Lane, Behind Room No. 325, 3Rd Floor, Sector-10/6 Market, New Income Tax Building, E-3 Golak Dham, Sector-10, Ara Centre, Jhandewalan Dwarka, Extension, New Delhi - 110075 New Delhi - 110055

37,94,591 2021-22 (Search Year) 39,08,961 Total 42,91,25,356 • Commission received in cash from the uniform and books vendors operating from school premises and the same has not been accounted for in books of accounts of society and rather, diverted to Manoj Kumar Singh which is clear violation of provisions of sec 13(1