RAM GOPAL,HYDERABAD vs. ITO WARD-8(2), HYDERABAD

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

Bench: Shri R.K. Panda & Shri Laliet Kumar

disallow reasonable percentage of the alleged bogus purchases for the possibility of inflation of purchases by booking the purchase bills

SANGAM WIRES,HYDERABAD vs. ITO., WARD-11(1), HYDERABAD

In the result, appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyआ.अपी.सं /Ita No.356/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) Sangam Wires Vs. Income Tax Officer Hyderabad Ward 11(1 Pan:Acnfs5309K Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.371/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) Income Tax Officer Vs. Sangam Wires Ward 11(1 Hyderabad Hyderabad Pan:Acnfs5309K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M Chandramouleswara Rao, Ca राज" व "ारा/Revenue By:: Smt. T.H Vijaya Lakshmi,Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 20/03/2024 घोषणा की तारीख/Pronouncement: 08/04/2024 आदेश/Order

disallowance to be sustained with respect to bogus purchases. The AO has observed 100% of the purchase value to be added

INCOME TAX OFFICER, WARD-11(1), HYDERABAD, KONDAPUR HYDERABAD vs. SANGAM WIRES, KALABURAGI

In the result, appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyआ.अपी.सं /Ita No.356/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) Sangam Wires Vs. Income Tax Officer Hyderabad Ward 11(1 Pan:Acnfs5309K Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.371/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) Income Tax Officer Vs. Sangam Wires Ward 11(1 Hyderabad Hyderabad Pan:Acnfs5309K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M Chandramouleswara Rao, Ca राज" व "ारा/Revenue By:: Smt. T.H Vijaya Lakshmi,Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 20/03/2024 घोषणा की तारीख/Pronouncement: 08/04/2024 आदेश/Order

disallowance to be sustained with respect to bogus purchases. The AO has observed 100% of the purchase value to be added

INCOME TAX OFFICER, WARD 17(1), HYDERABAD vs. MAHALAKSHMI LABORATORIES PVT LTD, HYDERABAD

In the result, the appeal of Revenue is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

disallowance of purchases of Rs.8,21,27,860/- on account of bogus purchase and assessed the total income of the assessee

MAHALAKSHMI LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ITO, WARD-17(1), HYDERABAD

In the result, the appeal of Revenue is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

disallowance of purchases of Rs.8,21,27,860/- on account of bogus purchase and assessed the total income of the assessee

AMARAVATI ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

disallowing the entire bogus purchases. Ld. AR further contended that according to a report from the Department of Commerce's task

AMARAVATI ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

disallowing the entire bogus purchases. Ld. AR further contended that according to a report from the Department of Commerce's task

AMARAVATI,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

disallowing the entire bogus purchases. Ld. AR further contended that according to a report from the Department of Commerce's task

AMARAVATI ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

disallowing the entire bogus purchases. Ld. AR further contended that according to a report from the Department of Commerce's task

DCIT., CIRCLE 3(1), HYDERABAD vs. ROHINI MINERALS PRIVATE LIMITED, HYDERABAD

In the result, all the three appeals filed by the Revenue for the A

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.980/Hyd/2024, 1079/Hyd/2024 & 1080/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19, 2014-15 & 2015-16) Dcit Vs. M/S Rohini Minerals Circle-3(1) Private Limited Hyderabad Hyderabad [Pan :Aaccr0773N] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.K.Gupta, Ar रधजस् व द्वधरध/Revenue By: Shri B Bala Krishna, Cit-Dr Shri Srinath Sadanala, Sr.Ar

bogus purchase, Hon'ble High Court deleted the entire addition made by the Assessing Officer. 6.6.1. Hon’ble Bombay High Court in the above case held that the mere reliance by the Assessing Officer on the statement of two persons made before the sale tax department without giving the opportunity of cross examine to the assessee was not sufficient

DCIT., CIRCLE 3(1), HYDERABAD vs. ROHINI MINERALS PRIVATE LIMITED , HYDERABAD

In the result, all the three appeals filed by the Revenue for the A

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.980/Hyd/2024, 1079/Hyd/2024 & 1080/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19, 2014-15 & 2015-16) Dcit Vs. M/S Rohini Minerals Circle-3(1) Private Limited Hyderabad Hyderabad [Pan :Aaccr0773N] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.K.Gupta, Ar रधजस् व द्वधरध/Revenue By: Shri B Bala Krishna, Cit-Dr Shri Srinath Sadanala, Sr.Ar

bogus purchase, Hon'ble High Court deleted the entire addition made by the Assessing Officer. 6.6.1. Hon’ble Bombay High Court in the above case held that the mere reliance by the Assessing Officer on the statement of two persons made before the sale tax department without giving the opportunity of cross examine to the assessee was not sufficient

DCIT., CIRCLE 3(1), HYDERABAD vs. ROHINI MINERALS PRIVATE LIMITED, HYDERABAD

In the result, all the three appeals filed by the Revenue for\nthe A

bogus purchase,\nHon'ble High Court deleted the entire addition made by\nthe Assessing Officer.\n6. 6. 1. Hon'ble Bombay High Court in the above case\nheld that the mere reliance by the Assessing Officer on\nthe statement of two persons made before the sale tax\ndepartment without giving the opportunity of cross\nexamine to the assessee

SRI SHYAMBABA ELECTRONIC PVT LTD,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

In the result, appeal of the Assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.453/Hyd/2024 िनधा"रण वष"/Assessment Year 2021-2022 Sri Shyambaba Electronic The Dcit, Pvt. Ltd., Hyderabad. Vs. Circle-3(1), Pin – 500 012. Telangana. Hyderabad. Pan Aaxcs1651F (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Ca A Srinivas राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 07.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao: This Appeal By The Assessee Is Directed Against The Order Dated 11.03.2024 Of The Learned Cit(A)-National Faceless Appeal Centre [In Short “Nfac], Delhi, For The Assessment Year 2021-2022. 2

disallowance of Rs.2,46,88,135/-on account of bogus purchases. 4. The Appellate Commissioner erred in confirming in disallowance

MEENA JEWELS AND PEARLS,HYDERABAD vs. ACIT., CIRCLE-5(1), HYDERABAD

In the result, appeal of the Assessee is allowed

purchases and not an absolute case of bogus purchases/accommodation entries. The addition made by the Assessing Officer for the assessment year 2013-2014 on the basis of the same report of the DDIT, Surat has been considered by this Tribunal vide order dated 25.05.2018 in ITA.No.2016/Hyd./2017 in Para no.5 as under: “5. Having regard to the rival contentions

MUSADDILAL JEWELLERS PRIVATE LIMITED ,HYDERABAD vs. ACIT, CIRCLE-16(2), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Bleआयकर अपील सं./ I.T.A. No.272/Hyd/2023 ("नधा"रण वष" / Assessment Year:2013-14) Musaddilal Jewellers Private Vs. Acit, Limited, Circle-16(2), Hyderabad. Hyderabad. Pan: Aaecm1213A (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Ca Bhupesh Kumar Dand ""याथ" क" ओर से / Respondent By : Shri Rahul Singhania, Dr

disallowance made on account of bogus purchases of Rs. 38,30,824/-) and thereby assessing the total income at Rs.4

BASANTH LAL SAH,HYDERABAD vs. ITO., WARD-11(1), HYDERABAD

Bench: Us :

disallowance of purchases. 3 Basanth Lal Sah. 8. The Ld. CIT(A), without independent verification into the facts of the case, erred in aligning with the contentions/observations of the AO which were in turn based on inferences driven by suspicion, assumptions, conjectures and surmises. 9. The Ld. CIT(A) erred in upholding the additions alleging bogus

SREE NAGENDRA CONSTRUCTIONS,,KHAMMAM vs. DCIT, CIRCLE -2(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

bogus creditors. It may be submitted that\nsome of the purchases from these sundry creditors were made\nduring the year itself and purchases from all of them have\nbeen accepted to be genuine, found recorded in the books of\naccounts such purchase of raw materials was also found to\nconsumed, the disallowance

VENKATARAMA SATYA SURYA NARAYANA MURTHY RAJU SAGI,HYDERABAD vs. ITO, WARD-6(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.788/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2018-19) Shri Venkatarama Satya Surya Income Tax Officer, Vs. Ward-6(1), Hyderabad. Narayana Murthy Raju Sagi, Hyderabad. Pan:Athps0867M (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri A.V. Raghuram & Shri P. Vinod, Advocates रधजस् व द्वधरध/Revenue By: Shri Narender Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 23/07/2025 घोर्णध की तधरीख/Pronouncement: 08/08/2025 आदेश/Order Per Madhusudan Sawdia, A.M. : This Appeal Is Filed By Shri Venkatarama Satya Surya Narayana Murthy Raju Sagi (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”), Dated 30.04.2025 For The A.Y. 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal :

disallowed the alleged bogus purchases of Rs.13,58,94,043/- under section 37 of the Act and completed the reassessment