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89,783/-, as against purchases made from the same very parties amounting to Rs.36,02,14,17,848/-. Resultantly, for the said period, the assessee had shown a profit of Rs.18,46,71,935/-. 15.2. Thus, according to the Tribunal, if as portrayed by the revenue, the purchases were bogus then it was unlikely that the assessee would have recorded

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89,783/-, as against purchases made from the same very parties amounting to Rs.36,02,14,17,848/-. Resultantly, for the said period, the assessee had shown a profit of Rs.18,46,71,935/-. 15.2. Thus, according to the Tribunal, if as portrayed by the revenue, the purchases were bogus then it was unlikely that the assessee would have recorded

ACIT CENTRAL CIRCLE-14, NEW DELHI vs. BRIJWASI JEWELLERS, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

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

BRIJWASI JEWELLERS,NEW DELHI vs. ACIT, CENTRAL CIRCLE-14, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

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. BRIJWASI JEWELLERS, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

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. BRIJWASI JEWELLERS, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

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

BRIJWASI JEWELLERS,NEW DELHI vs. ACIT CENTRAL CIRCLE-06, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

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

BRIJWASI JEWELLERS,NEW DELHI vs. ACIT CENTRAL CIRCLE-06, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

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

BRIJWASI JEWELLERS,NEW DELHI vs. ACIT CENTRAL CIRCLE-06, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

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. BRIJWASI JEWELLERS, DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

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

AAA TELESHOPPING PVT LTD,NEW DELHI vs. ACIT CIRCLE-1(1), NEW DELHI

In the result, appeal of the assessee is dismissed

Bench: Sh. G. S. Pannu & Shri Chandra Mohan Gargaaa Teleshopping Pvt. Vs. The Acit Ltd., 199, Rajdhani Circle – 1(1) Enclave, Pitampura, New Delhi New Delhi – 110 034 Pan No. Aafca 3709 E (Appellant) (Respondent) Assessee By --None-- Revenue By Ms. Anubhaa Tah, Sr. D.R. Date Of Hearing: 04.10.2023 Date Of Pronouncement: 09.10.2023 Order Per Chandra Mohan Garg, Jm :

89,190/- requires to be added to the income of the assessee under section 69C of the Act. Before the authorities below, assessee submitted that the purchases cannot be treated as bogus

DCIT, CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD vs. SHRI IRFAN S/O SH. MEHARBAN, BULANDSHAHAR

In the result, ground No.4 raised by the revenue is dismissed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

section 147 of the Act solely on this issue. The ld. CIT(A), vide email dated 07 November 2023, sought information from the Assessing Officer of M/s HMA Agro Industries Ltd. regarding the status of the assessments framed in the case of the said assessee, wherein a substantive addition on this issue was recommended. In response thereto, the learned DCIT

DCIT, CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD vs. SHRI IRFAN S/O SH. MEHARBAN, BULANDSHAHR

In the result, ground No.4 raised by the revenue is dismissed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

section 147 of the Act solely on this issue. The ld. CIT(A), vide email dated 07 November 2023, sought information from the Assessing Officer of M/s HMA Agro Industries Ltd. regarding the status of the assessments framed in the case of the said assessee, wherein a substantive addition on this issue was recommended. In response thereto, the learned DCIT

GARDENIA INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal filed by the Revenue

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

89,039/- returned by the assessee as business income. 2. On the facts and circumstances of case and in law, the addition of Rs.2,62,02,645/- made by the assessing officer on account of alleged bogus purchase is beyond the jurisdiction of provisions of section

DCIT, NEW DELHI vs. M/S. GARDENIA INDIA LTD., NEW DELHI

In the result, the appeal filed by the Revenue

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

89,039/- returned by the assessee as business income. 2. On the facts and circumstances of case and in law, the addition of Rs.2,62,02,645/- made by the assessing officer on account of alleged bogus purchase is beyond the jurisdiction of provisions of section

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

89,451/- was carried out on account of unverified employee expenses. The income was finally assessed at Rs.17,58,10,789/- against returned income of Rs.2,35,63,250/- for the Assessment Year 2015-16 in question. 8. Aggrieved by the disallowance towards bogus purchases, i.e., estimated increase in sundry creditors; cash expenses incurred in violation of Section

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

89,451/- was carried out on account of unverified employee expenses. The income was finally assessed at Rs.17,58,10,789/- against returned income of Rs.2,35,63,250/- for the Assessment Year 2015-16 in question. 8. Aggrieved by the disallowance towards bogus purchases, i.e., estimated increase in sundry creditors; cash expenses incurred in violation of Section

SHIV SHAKTI CONSTRUCTIONS ,GAUTAM BUDH NAGER vs. ACIT, CENTRAL CIRCLE-2, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

89,451/- was carried out on account of unverified employee expenses. The income was finally assessed at Rs.17,58,10,789/- against returned income of Rs.2,35,63,250/- for the Assessment Year 2015-16 in question. 8. Aggrieved by the disallowance towards bogus purchases, i.e., estimated increase in sundry creditors; cash expenses incurred in violation of Section