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

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 -Vs- The ITO, Ward-2 (1), Guwahati AY: 2014-15 Being aggrieved, the assessee filed 1st appeal before the ld. 3. CIT(A). The ld. CIT(A) vide order dated 03.02.2025 dismissed the appeal of the assessee

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

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 was rightly 3 Nisha Rani Vs ITO made as unexplained expenditure under Section 69C as the Assessing Officer has concrete information in his possession that the supplier is engaged in providing fake/fictitious GST invoices to various parties for passing of wrong input tax credit and thus, justified the addition as made by the Assessing Officer. 5

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

5. The only issue raised by the assessee is against the order of ld. CIT (A) confirming the addition of ₹26,41,17,433/- as made by the ld. AO on account of 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

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

5. The only issue raised by the assessee is against the order of ld. CIT (A) confirming the addition of ₹26,41,17,433/- as made by the ld. AO on account of 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

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

5. The only issue raised by the assessee is against the order of ld. CIT (A) confirming the addition of ₹26,41,17,433/- as made by the ld. AO on account of 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

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

5. The only issue raised by the assessee is against the order of ld. CIT (A) confirming the addition of ₹26,41,17,433/- as made by the ld. AO on account of 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

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

5. The only issue raised by the assessee is against the order of ld. CIT (A) confirming the addition of ₹26,41,17,433/- as made by the ld. AO on account of 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

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

5. The only issue raised by the assessee is against the order of ld. CIT (A) confirming the addition of ₹26,41,17,433/- as made by the ld. AO on account of 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

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

5. The only issue raised by the assessee is against the order of ld. CIT (A) confirming the addition of ₹26,41,17,433/- as made by the ld. AO on account of 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

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

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