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

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

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

purchases under Section 69C of the Act to the income of the assessee in the assessment framed under Section 147 r.w.s. 144/144B of the Act order dated 30/12/2024. 4. In the appellate proceedings, the ld. CIT(A) affirmed the order of the Assessing Officer by holding that the addition of bogus

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

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

4) of the Income Tax Act on 13.11.2015 reads as under:- Q.1: Please identify youself. Ans. I am Shri Vishnu Kant Chokhani S/o. Late Jiwanram Chokhani aged about 48 years, a resident of Aakashdeep Building Opp. S P. Textile, Police Bazar, Shillong- 793001 Meghalaya. 1 can read, write and speak Hindi and English. Q. 2 Are you aware

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

4) of the Income Tax Act on 13.11.2015 reads as under:- Q.1: Please identify youself. Ans. I am Shri Vishnu Kant Chokhani S/o. Late Jiwanram Chokhani aged about 48 years, a resident of Aakashdeep Building Opp. S P. Textile, Police Bazar, Shillong- 793001 Meghalaya. 1 can read, write and speak Hindi and English. Q. 2 Are you aware

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

4) of the Income Tax Act on 13.11.2015 reads as under:- Q.1: Please identify youself. Ans. I am Shri Vishnu Kant Chokhani S/o. Late Jiwanram Chokhani aged about 48 years, a resident of Aakashdeep Building Opp. S P. Textile, Police Bazar, Shillong- 793001 Meghalaya. 1 can read, write and speak Hindi and English. Q. 2 Are you aware

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

4) of the Act, Kejriwal had accepted that his group concerns namely; Rajputana General commercial Corporation Pvt. Ltd. , Arvind Trading Co. and Shri Krishna Trading ITA Nos.144 to 150/GTY/2024 AYs: 2014-15 to 2018-19 Co. were providing accommodation entries for bogus purchases and bogus sale bills and admitted that the accommodation entries were provided to Mayur Roller Flour Mills

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

4) of the Act, Kejriwal had accepted that his group concerns namely; Rajputana General commercial Corporation Pvt. Ltd. , Arvind Trading Co. and Shri Krishna Trading ITA Nos.144 to 150/GTY/2024 AYs: 2014-15 to 2018-19 Co. were providing accommodation entries for bogus purchases and bogus sale bills and admitted that the accommodation entries were provided to Mayur Roller Flour Mills

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

4) of the Act, Kejriwal had accepted that his group concerns namely; Rajputana General commercial Corporation Pvt. Ltd. , Arvind Trading Co. and Shri Krishna Trading ITA Nos.144 to 150/GTY/2024 AYs: 2014-15 to 2018-19 Co. were providing accommodation entries for bogus purchases and bogus sale bills and admitted that the accommodation entries were provided to Mayur Roller Flour Mills

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

4) of the Act, Kejriwal had accepted that his group concerns namely; Rajputana General commercial Corporation Pvt. Ltd. , Arvind Trading Co. and Shri Krishna Trading ITA Nos.144 to 150/GTY/2024 AYs: 2014-15 to 2018-19 Co. were providing accommodation entries for bogus purchases and bogus sale bills and admitted that the accommodation entries were provided to Mayur Roller Flour Mills

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

4) of the Act, Kejriwal had accepted that his group concerns namely; Rajputana General commercial Corporation Pvt. Ltd. , Arvind Trading Co. and Shri Krishna Trading ITA Nos.144 to 150/GTY/2024 AYs: 2014-15 to 2018-19 Co. were providing accommodation entries for bogus purchases and bogus sale bills and admitted that the accommodation entries were provided to Mayur Roller Flour Mills

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

4) of the Act, Kejriwal had accepted that his group concerns namely; Rajputana General commercial Corporation Pvt. Ltd. , Arvind Trading Co. and Shri Krishna Trading ITA Nos.144 to 150/GTY/2024 AYs: 2014-15 to 2018-19 Co. were providing accommodation entries for bogus purchases and bogus sale bills and admitted that the accommodation entries were provided to Mayur Roller Flour Mills

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

4) of the Act, Kejriwal had accepted that his group concerns namely; Rajputana General commercial Corporation Pvt. Ltd. , Arvind Trading Co. and Shri Krishna Trading ITA Nos.144 to 150/GTY/2024 AYs: 2014-15 to 2018-19 Co. were providing accommodation entries for bogus purchases and bogus sale bills and admitted that the accommodation entries were provided to Mayur Roller Flour Mills

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 purchases (liability shown as Sundry Creditors) and further enhancement of Rs. 6,80,71,300/- u/s 41(1) read with section 251(2) of the Act. While enhancing the addition the Ld. CIT(A) had given the following directions: “Further, in view of the fact that the Appellant could not furnish Bills and Vouchers both during the course

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 purchases (liability shown as Sundry Creditors) and further enhancement of Rs. 6,80,71,300/- u/s 41(1) read with section 251(2) of the Act. While enhancing the addition the Ld. CIT(A) had given the following directions: “Further, in view of the fact that the Appellant could not furnish Bills and Vouchers both during the course

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 purchases (liability shown as Sundry Creditors) and further enhancement of Rs. 6,80,71,300/- u/s 41(1) read with section 251(2) of the Act. While enhancing the addition the Ld. CIT(A) had given the following directions: “Further, in view of the fact that the Appellant could not furnish Bills and Vouchers both during the course

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 purchases (liability shown as Sundry Creditors) and further enhancement of Rs. 6,80,71,300/- u/s 41(1) read with section 251(2) of the Act. While enhancing the addition the Ld. CIT(A) had given the following directions: “Further, in view of the fact that the Appellant could not furnish Bills and Vouchers both during the course