AMIT KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAS OFFICER

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

business premises were searched by DGGI, Guwahati, Zonal Unit. Before the GST Authorities a statement was recorded u/s 70 of the CGST Act in which the assessee had apparently admitted that the purchases shown by him are bogus and no transportation of materials was ever done. During the course of assessment proceedings, the Ld. AO initiated a process of verification

RISHI AGARWAL,GUWAHATI vs. ITO, WARD-2(2), GUWAHATI, GUWAHATI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

purchases made by the assessee from the suppliers who are either non-filers or have filed non-business ITR or reflected a substantially lower turnover in ITR as compared to turnover shown in GSTR1 return. There is a possibility that assessee has booked bogus expenses in order to reduce its profit / taxable income

NISHA RANI,C/O SAHAY ENTERPRISES vs. THE INCOME TAX OFFICER, WARD -1(2), AAYAKAR BHAWAN,

In the result, this appeal of the assessee is partly allowed

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumarnisha Rani, I.T.O., Bedi Market, At Road, Ward-1(2), Vs. Guwahati-781001 (Assam) Guwahati. (Appellant) (Respondent) Pan No. Afjpr 7852 P Assessee By : Shri Vishesh Surana, Fca. Revenue By : Shri Santosh Kumar Karnani, Addl. Cit Date Of Hearing: 09/03/2026 Date Of Pronouncement: 13/03/2026 O R D E R

business of the assessee, therefore, we apply a rate of 3% on these purchases towards the estimation of income embedded in the said purchases which we consider to be reasonable and justified. Consequently, we set aside the order of the ld. CIT(A) and direct the Assessing Officer to estimate the income at the rate of 3% on the bogus

MAYUR ROLLER FLOUR MILLS (P) LTD,GUWAHATI vs. THE ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, all the appeals of the assessee are dismissed

Bench: Shri Rajesh Kumar, Am & Shrimanomohan Das, Jm Amrit Supply Company Limited Acit, Circle-1, Nh-2, Delhi Road, Peararur, Aaykar Bhawan Poorva, Sheoraphully, Hooghly, G.S. Road, Christian Basti, Vs. Kolkata-712223, West Bengal Guwahati-781005, West Bengal (Appellant) (Respondent) Pan No. Aacca5269Q

bogus purchases. 5.1. The facts in brief are that the assessee filed the return of income on 31.03.2015 of ₹26,15,750/-. The assessee was stated to be engaged in the business

MAYUR ROLLER FLOUR MILLS (P) LTD.,,SONAPUR vs. THE ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, all the appeals of the assessee are dismissed

Bench: Shri Rajesh Kumar, Am & Shrimanomohan Das, Jm Amrit Supply Company Limited Acit, Circle-1, Nh-2, Delhi Road, Peararur, Aaykar Bhawan Poorva, Sheoraphully, Hooghly, G.S. Road, Christian Basti, Vs. Kolkata-712223, West Bengal Guwahati-781005, West Bengal (Appellant) (Respondent) Pan No. Aacca5269Q

bogus purchases. 5.1. The facts in brief are that the assessee filed the return of income on 31.03.2015 of ₹26,15,750/-. The assessee was stated to be engaged in the business

MAYUR ROLLE FLOUR MILLS (P) LTD,GUWAHATI vs. THE ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, all the appeals of the assessee are dismissed

Bench: Shri Rajesh Kumar, Am & Shrimanomohan Das, Jm Amrit Supply Company Limited Acit, Circle-1, Nh-2, Delhi Road, Peararur, Aaykar Bhawan Poorva, Sheoraphully, Hooghly, G.S. Road, Christian Basti, Vs. Kolkata-712223, West Bengal Guwahati-781005, West Bengal (Appellant) (Respondent) Pan No. Aacca5269Q

bogus purchases. 5.1. The facts in brief are that the assessee filed the return of income on 31.03.2015 of ₹26,15,750/-. The assessee was stated to be engaged in the business

AMRIT SUPPLY COMPANY LIMITED,HOOGHLY vs. ACIT,CIRCLE-1, GUWAHATI

In the result, all the appeals of the assessee are dismissed

Bench: Shri Rajesh Kumar, Am & Shrimanomohan Das, Jm Amrit Supply Company Limited Acit, Circle-1, Nh-2, Delhi Road, Peararur, Aaykar Bhawan Poorva, Sheoraphully, Hooghly, G.S. Road, Christian Basti, Vs. Kolkata-712223, West Bengal Guwahati-781005, West Bengal (Appellant) (Respondent) Pan No. Aacca5269Q

bogus purchases. 5.1. The facts in brief are that the assessee filed the return of income on 31.03.2015 of ₹26,15,750/-. The assessee was stated to be engaged in the business

MAYUR ROLLER FLOUR MILLS (P) LTD,GUWAHATI vs. THE ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, all the appeals of the assessee are dismissed

Bench: Shri Rajesh Kumar, Am & Shrimanomohan Das, Jm Amrit Supply Company Limited Acit, Circle-1, Nh-2, Delhi Road, Peararur, Aaykar Bhawan Poorva, Sheoraphully, Hooghly, G.S. Road, Christian Basti, Vs. Kolkata-712223, West Bengal Guwahati-781005, West Bengal (Appellant) (Respondent) Pan No. Aacca5269Q

bogus purchases. 5.1. The facts in brief are that the assessee filed the return of income on 31.03.2015 of ₹26,15,750/-. The assessee was stated to be engaged in the business

MAYUR ROLLER FLOUR MILLS (P) LTD,GUWAHATI vs. THE ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, all the appeals of the assessee are dismissed

Bench: Shri Rajesh Kumar, Am & Shrimanomohan Das, Jm Amrit Supply Company Limited Acit, Circle-1, Nh-2, Delhi Road, Peararur, Aaykar Bhawan Poorva, Sheoraphully, Hooghly, G.S. Road, Christian Basti, Vs. Kolkata-712223, West Bengal Guwahati-781005, West Bengal (Appellant) (Respondent) Pan No. Aacca5269Q

bogus purchases. 5.1. The facts in brief are that the assessee filed the return of income on 31.03.2015 of ₹26,15,750/-. The assessee was stated to be engaged in the business

MAYUR ROLLER FLOUR MILLS (P) LTD,GUWAHATI vs. THE ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, all the appeals of the assessee are dismissed

Bench: Shri Rajesh Kumar, Am & Shrimanomohan Das, Jm Amrit Supply Company Limited Acit, Circle-1, Nh-2, Delhi Road, Peararur, Aaykar Bhawan Poorva, Sheoraphully, Hooghly, G.S. Road, Christian Basti, Vs. Kolkata-712223, West Bengal Guwahati-781005, West Bengal (Appellant) (Respondent) Pan No. Aacca5269Q

bogus purchases. 5.1. The facts in brief are that the assessee filed the return of income on 31.03.2015 of ₹26,15,750/-. The assessee was stated to be engaged in the business

D M JEWELLERS,GUWAHATI vs. ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX/INCOME-TAX OFFICER, GUWAHATI

In the result, the appeal of the assessee is allowed for statistical purposes only

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

Business H.B. Road, Fancy Bazar Guwahati-781001, (Assam) PAN: AAFFD9912K (Appellant) (Respondent) Assessee By: Shri Manish Jain, FCA Department By: Shri Kausik Ray JCIT Date of Hearing: 02-09-2025 Date of Pronouncement: 15 .10.2025 ORDER PER MANOMOHAN DAS, JM The assessee filed this appeal against the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus creditors and if the purchases are also treated as bogus/non-genuine then either the details and nature of the purchases which are treated as bogus/non-genuine should have been identified or the books of account should have been rejected and profit should have been estimated. The Ld. AO has also not made any comparative study as to what is the normal

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus creditors and if the purchases are also treated as bogus/non-genuine then either the details and nature of the purchases which are treated as bogus/non-genuine should have been identified or the books of account should have been rejected and profit should have been estimated. The Ld. AO has also not made any comparative study as to what is the normal

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus creditors and if the purchases are also treated as bogus/non-genuine then either the details and nature of the purchases which are treated as bogus/non-genuine should have been identified or the books of account should have been rejected and profit should have been estimated. The Ld. AO has also not made any comparative study as to what is the normal

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus creditors and if the purchases are also treated as bogus/non-genuine then either the details and nature of the purchases which are treated as bogus/non-genuine should have been identified or the books of account should have been rejected and profit should have been estimated. The Ld. AO has also not made any comparative study as to what is the normal

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus creditors and if the purchases are also treated as bogus/non-genuine then either the details and nature of the purchases which are treated as bogus/non-genuine should have been identified or the books of account should have been rejected and profit should have been estimated. The Ld. AO has also not made any comparative study as to what is the normal

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus creditors and if the purchases are also treated as bogus/non-genuine then either the details and nature of the purchases which are treated as bogus/non-genuine should have been identified or the books of account should have been rejected and profit should have been estimated. The Ld. AO has also not made any comparative study as to what is the normal

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus creditors and if the purchases are also treated as bogus/non-genuine then either the details and nature of the purchases which are treated as bogus/non-genuine should have been identified or the books of account should have been rejected and profit should have been estimated. The Ld. AO has also not made any comparative study as to what is the normal