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)

bogus claim is against the principles of Sections 68 and 69C of the Act, and if the purchases are bogus

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. DHAR CONSTRUCTION COMPANY, SHILLONG

In the result, the appeal filed by the revenue is partly allowed

Bench: Sri Manomohan Das & Sri Rakesh Mishra

bogus, resulting in additional additions under section 69C. The assessee provided responses to the show cause notice, citing the pandemic's impact on individuals and emphasizing the deduction of TDS on payments. However, bills supporting the transactions were not provided, making it difficult to verify the genuineness of the expenses. The AO proceeded with the proposed additions under section 69C

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

purchase claimed by the assessee against the parties were bogus. The PCIT referred to Section 69C of the Act and pointed

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

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA (HUF), DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. USHA BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. MEENAKSHI BAMALWA SONI, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. BHAGWATI DEVII BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. VISHAL BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINAY BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores

D.C.I.T., CIRCLE-1, DIBRUGARH vs. RAVI BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores

D.C.I.T., CIRCLE-1, DIBRUGARH vs. MADAN LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores

D.C.I.T., CIRCLE-1, DIBRUGARH vs. SHEETAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores

D.C.I.T., CIRCLE-1, DIBRUGARH vs. PRAMOD KUMAR BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINOD BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores