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)

purchases either drew a blank or as in the case of Shri Vikas Bansal, the facts of bogus accommodation entries were confirmed. Thereafter, a total addition of Rs. 202,30,39,718/- was made by the Ld. AO. 3.1 Before the Ld. CIT(A) also, it was averred that the assessee was only an entry provider and hence should

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

section 143(3) on 30.03.2016. If this information was possessed by the Revenue in 2014, then why, while assessing the income of the assessee from assignment of sub-contract of the above projects was accepted by the Revenue. It could have been enquired at that point of time and assessee could be show-caused that it is a bogus profit

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

section 143(3) on 30.03.2016. If this information was possessed by the Revenue in 2014, then why, while assessing the income of the assessee from assignment of sub-contract of the above projects was accepted by the Revenue. It could have been enquired at that point of time and assessee could be show-caused that it is a bogus profit

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

bogus purchases, the entire purchases cannot be disallowed specially when the corresponding sales were not doubted and books of account were not rejected under Section 145(3

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

3). The factum of share application money is already available in the books. It has to be assumed as examined in a scrutiny assessment. For buttressing this point, the judgment of the Hon’ble Supreme Court in the case of CIT –vs.- Kelvinator India Limited reported in 320 ITR 561 (SC), can be put into service. 17. In view

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

3). The factum of share application money is already available in the books. It has to be assumed as examined in a scrutiny assessment. For buttressing this point, the judgment of the Hon’ble Supreme Court in the case of CIT –vs.- Kelvinator India Limited reported in 320 ITR 561 (SC), can be put into service. 17. In view

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

3). The factum of share application money is already available in the books. It has to be assumed as examined in a scrutiny assessment. For buttressing this point, the judgment of the Hon’ble Supreme Court in the case of CIT –vs.- Kelvinator India Limited reported in 320 ITR 561 (SC), can be put into service. 17. In view

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

bogus purchase may be added to the total income. If such was the factual position in the case on hand then it is incumbent upon the Assessing Officer to inquire into the matter and take the proceedings to the logical end. Having not done so, the PCIT was fully justified in exercising jurisdiction under Section 263 of the Act. Thus

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

bogus purchase as per provisions of section 68 of the Act. Page 2 of 4 ITA NO. 107 / GTY / 2025 D.M. Jewellers -Vs- The ITO, Ward-2 (1), Guwahati AY: 2014-15 Being aggrieved, the assessee filed 1st appeal before the ld. 3

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

3. The case was heard on 16.05.2025 and Shri S.K. Pransukhaka, authorized representative of the assessee appeared on behalf of the assessee and Shri Kaushik Roy, JCIT appeared on behalf of the Revenue.Both the sides argued the case at length. The counsel of the assessee was directed to file certain details as regards purchases and sales in support

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

3. The case was heard on 16.05.2025 and Shri S.K. Pransukhaka, authorized representative of the assessee appeared on behalf of the assessee and Shri Kaushik Roy, JCIT appeared on behalf of the Revenue.Both the sides argued the case at length. The counsel of the assessee was directed to file certain details as regards purchases and sales in support

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

3. The case was heard on 16.05.2025 and Shri S.K. Pransukhaka, authorized representative of the assessee appeared on behalf of the assessee and Shri Kaushik Roy, JCIT appeared on behalf of the Revenue.Both the sides argued the case at length. The counsel of the assessee was directed to file certain details as regards purchases and sales in support

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

3. The case was heard on 16.05.2025 and Shri S.K. Pransukhaka, authorized representative of the assessee appeared on behalf of the assessee and Shri Kaushik Roy, JCIT appeared on behalf of the Revenue.Both the sides argued the case at length. The counsel of the assessee was directed to file certain details as regards purchases and sales in support

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

3. The case was heard on 16.05.2025 and Shri S.K. Pransukhaka, authorized representative of the assessee appeared on behalf of the assessee and Shri Kaushik Roy, JCIT appeared on behalf of the Revenue.Both the sides argued the case at length. The counsel of the assessee was directed to file certain details as regards purchases and sales in support

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

3. The case was heard on 16.05.2025 and Shri S.K. Pransukhaka, authorized representative of the assessee appeared on behalf of the assessee and Shri Kaushik Roy, JCIT appeared on behalf of the Revenue.Both the sides argued the case at length. The counsel of the assessee was directed to file certain details as regards purchases and sales in support

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

3. The case was heard on 16.05.2025 and Shri S.K. Pransukhaka, authorized representative of the assessee appeared on behalf of the assessee and Shri Kaushik Roy, JCIT appeared on behalf of the Revenue.Both the sides argued the case at length. The counsel of the assessee was directed to file certain details as regards purchases and sales in support

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

3. Brief facts of the case are that the assessee is stated to be a domestic company, engaged in the business of hotel and hospitality services etc. and had filed the return of income showing total income of Rs. NIL on 30/11/2014. There was a survey operation under section 133A of the Act on 22/12/2020 wherein books of accounts

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

3. Brief facts of the case are that the assessee is stated to be a domestic company, engaged in the business of hotel and hospitality services etc. and had filed the return of income showing total income of Rs. NIL on 30/11/2014. There was a survey operation under section 133A of the Act on 22/12/2020 wherein books of accounts