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
ITA 149/DEL/2020[2011-12]Status: DisposedITAT Delhi17 Sept 2025AY 2011-12
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
For Appellant: S/Sh. Salil Kapoor, Utkarsha KumarFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 147Section 68Section 92C
bogus purchases during first assessment proceedings. The present assessment proceedings have been initiated after receipt of this fresh information. Therefore, this cannot be treated as change in opinion.
Accordingly, the various judgments relied upon by the appellant is not applicable to the facts of this case and liable to be rejected.
The appellant has also mentioned that the approval
