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

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

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

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

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

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

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

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

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

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

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

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE -05 , DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

bogus purchase disallowance/addition of `13,52,382/- as well whereas the Revenue’s twin substantive grounds seek to uphold the same in entirety along with Section 69A addition of `40,18,132/- hereinabove (supra). 4

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

bogus purchase disallowance/addition of `13,52,382/- as well whereas the Revenue’s twin substantive grounds seek to uphold the same in entirety along with Section 69A addition of `40,18,132/- hereinabove (supra). 4

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

bogus purchase disallowance/addition of `13,52,382/- as well whereas the Revenue’s twin substantive grounds seek to uphold the same in entirety along with Section 69A addition of `40,18,132/- hereinabove (supra). 4

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

4,64,96,203/- as bogus purchases whereas per assessee documents in support of genuine purchases has been duly submitted and AO has verified the said parties too and additionally in the alternative the quantum thereof too is being disputed. 12. Because the action is being challenged on facts and law for making addition on account of commission expenses amounting

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

4,64,96,203/- as bogus purchases whereas per assessee documents in support of genuine purchases has been duly submitted and AO has verified the said parties too and additionally in the alternative the quantum thereof too is being disputed. 12. Because the action is being challenged on facts and law for making addition on account of commission expenses amounting

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

4,64,96,203/- as bogus purchases whereas per assessee documents in support of genuine purchases has been duly submitted and AO has verified the said parties too and additionally in the alternative the quantum thereof too is being disputed. 12. Because the action is being challenged on facts and law for making addition on account of commission expenses amounting

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

4,64,96,203/- as bogus purchases whereas per assessee documents in support of genuine purchases has been duly submitted and AO has verified the said parties too and additionally in the alternative the quantum thereof too is being disputed. 12. Because the action is being challenged on facts and law for making addition on account of commission expenses amounting