AISECT LTD. ,BHOPAL vs. ACIT RANGE 1(1), BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

bogus purchases- Sales not doubted, merely because suppliers not appeared before the Assessing Officer or Commissioner (Appeals), purchases cannot be disallowed

ACIT RANGE 1(1), BHOPAL vs. AISECT LTD. , BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

bogus purchases- Sales not doubted, merely because suppliers not appeared before the Assessing Officer or Commissioner (Appeals), purchases cannot be disallowed

INCOME TAX OFFICER -4(1), BHOPAL, BHOPAL vs. HAMID HUSAIN, BHOPAL

Appeals are allowed for statistical purposes

disallowed 100% of the purchases amounting to Rs.9,10,39,185, treating them as bogus. The CIT(A) restricted the disallowance

HAMID HUSAIN,BHOPAL vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

Appeals are allowed for statistical purposes

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiito-4(1), Hamid Husain, बनाम/ Bhopal 369, Kaji Camp, Vs. Gali No.3, Near Sindhi Colony, Berasia Road, Bhopal (Revenue/Appellant) (Assessee/Respondent) Hamid Husain, Assessment Unit, बनाम/ 369, Kaji Camp, Income Tax Department Vs. Gali No.3, Near Sindhi Colony, Berasia Road, Bhopal (Assessee/Appellant) (Revenue/Respondent)

disallowance of Rs. 9,10,39,185/- equivalent to entire 100% purchases made by assessee from 6 suppliers treating the same as bogus

DEPUTY COMMISSIONER OF INCOME TAX, INDORE vs. FERRO CONCRETE CON INDIA PVT. LTD., INDORE

Appeal is allowed for statistical purpose

Bench: Shri Siddhartha Nautiyal & Shri B.M. Biyaniassessment Year:2019-20 Deputy Commissioner Of Ferro Concrete Con India Income-Tax Pvt. Ltd., बनाम/ 3/5/7B, Bhagirathpura Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaacf2726K Revenueby Shri Ashish Porwal, Sr. Dr Assessee By Shri Venus Rawka, Ar Date Of Hearing 17.12.2025 Date Of Pronouncement 13.01.2026

bogus purchases) without actual transfer of goods. Thus, any purchases made from Mr. Narendra Singh or Mr. Elesh agrawal is required to be disallowed

JAI PRAKASH SHAHANI,INDORE vs. INCOME TAX OFFICER - NFAC, DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Manish Boradjai Prakashshahani, Income Tax Officer, Prop. M/S Jai Prakash Impex, Nfac, Delhi Vs. 73, New Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Apqps7948G Assessee By Ms. Ruchira Singhal, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 27.02.2025 Date Of Pronouncement 29.04.2025

bogus purchase made from M/s Garima Enterprises but finally after carrying out the reassessment proceedings has accepted the genuineness of the purchase and has not invoked Section 69C of the Act applicable for unexplained expenditure and has concluded the proceedings only by making minor disallowance

RAJVEER LEAF SPRINGS PRIVATE LIMITED,PALDA. INDORE vs. DCIT/ACIT- 4(1), AAYAKAR BHAWAN, RESIDENCY AREA, INDORE

The appeal of the assesse is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M Joshirajveer Leaf Springs Dcit/Acit-4(1), बनाम/ Private Limited, Indore Vs. D-405, Shubh City, Palda, Indore

bogus purchases, a decision later affirmed by the Supreme Court. In CIT v. La Medical Devices Ltd. (250 ITR 575), the Delhi High Court ruled that when purchases are shown to be non-genuine, the entire amount is to be disallowed

KISHAN RAM VISHNOI,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Appeals are partly allowed in terms mentioned

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

disallowances to gross-profit element @ G.P. rate of 8% of bogus purchases and thereby reduced disallowances to Rs. 4,06,884/- [8% of Rs. 50,86,050/-] and Rs. 6,17,235/- [8% of Rs. 73,15,444/-] respectively

KISHAN RAM VISHNOI,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Appeals are partly allowed in terms mentioned\nabove

bogus purchases. The Assessing Officer (AO) made additions for 100% of the purchase value. The CIT(A) restricted the disallowance

PRIME CONSTRUCTIONS,BHOPAL vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, BHOPAL

The appeal of the assessee is dismissed

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2018-19

bogus purchase from the Radha Rani Trader has been decided in favour of the assessee and the matter is Page 6 of 7 Prime Construction A.Y. 2018-19 directed back to Ld. AO to determine the disallowance

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. ITO-1(3), BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

bogus by the Ld. AO. Only a general remark in the assessment has been made. The Ld. AO did not reject books of accounts before making such disallowance which is against the various judicial pronouncements wherein it has been held that such disallowance is not legally sustainable. Hon’ble Apex Court in the case of Dhakeshwari Cotton Mills Ltd reported

ASST. COMMISSIONER OF INCOME TAX (CENTRAL)-I, BHOPAL , BHOPAL vs. SOM DISTILLERIES PRIVATE LIMITED, BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

bogus by the Ld. AO. Only a general remark in the assessment has been made. The Ld. AO did not reject books of accounts before making such disallowance which is against the various judicial pronouncements wherein it has been held that such disallowance is not legally sustainable. Hon’ble Apex Court in the case of Dhakeshwari Cotton Mills Ltd reported

DCIT(CENTRAL)-2, INDORE, INDORE vs. M/S KALYAN TOLL HIGHWAY PVT.LTD, INDORE

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year:2013-14 Dcit(Central)-2 M/S. Kalyan Toll Highway Pvt. Ltd. Indore Indore बनाम/ (Appellant) (Revenue ) Vs. P.A. No. Aadck9401F Appellant By Shri Harshit Bari, Sr. Dr Respondent By Shri Ajay Tulsiyan, Ca Date Of Hearing: 21.06.2021 Date Of Pronouncement: 27.07.2021 आदेश / O R D E R Per Manish Borad, A.M:

bogus expenditure on account of purchase of M/s. Kalyan toll Highways Pvt. Ltd. ITANo.85/Ind/2020 Bitumen and then inflated the project cost and concluded that the appellant had made a wrong claim on account of expenditure incurred against cost of the project under consideration and is in default for furnishing inaccurate particulars of such income and levied a penalty

THE DCIT1(1), INDORE vs. SHRI RAVI ARORA, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2011-12 Dcit-5(1), Shri Ravi Arora, Indore 1007, Khatiwala Tank, बनाम/ 236, Indraprasth Tower, 6, M.G. Road, Vs. Indore. (Revenue / Appellant) (Assessee / Respondent) Pan: Agdpa8921H Assessee By Shri Yash Kukreja, Ca & Shri Hitesh Chimnani, Adv & Ld. Ars Revenue By Shri P.K.Mishra, Cit Dr Date Of Hearing 04.05.2023 Date Of Pronouncement 31.07.2023

purchases cannot be held bogus, similarly when the revenue from providing manpower is accepted and undisputed then the corresponding salary can also not be regarded as bogus and disallowable

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

disallowed by the Assessing Officer. On the ground of merger, the Court held that the Commissioner could not have exercised the revisional powers. 11. The Gujarat High Court in case of Haryana Paper Distributors P Ltd (supra) was concerned with a notice issued by the Commissioner for exercising revisional powers under Section 263 of the Act. It was a case

RAMA GARG,SEHORE vs. DCIT-3(1), BHOPAL, BHOPAL

In the result appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Assessment Year: 2012-13 Smt. Rama Garg, Dcit-3(1), Gadhi Chok, Bhopal Chota Bazar, Vs. Nasrullaganj, Sehore (Appellant / Assessee) (Respondent/ Revenue) Pan: Abcpg1140J Assessee By Shri R.K. Mangal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 18.06.2024 Date Of Pronouncement 26.06.2024

purchases however, the addition made by the Assessing Officer on account of electricity 2 Smt. Rama Garg charges has been confirmed by this Tribunal and consequently the CIT(A) has restricted the penalty to the extent of disallowance of electricity expenses. 5. Before the Tribunal Ld. AR of the assessee has submitted that the electricity expenses claimed by the assessee

ANKUR AGRAWAL,INDORE vs. ITO-5(1), INDORE

In the result, all three appeals of two assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

purchase and sale through SEBI registered brokers through cheque, DMAT, Bank A/C. b. Neither the Ld. AO nor the Ld. CIT(A) have established how their unilateral concocted theory of arranging bogus long term capital gain applies to the assessee by any tangible evidence. The addition made by the Ld. AO has been sustained only on the basis of theory

SMT. SHEELA AGRAWAL,INDORE vs. ITO-5(5), INDORE

In the result, all three appeals of two assessee are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

purchase and sale through SEBI registered brokers through cheque, DMAT, Bank A/C. b. Neither the Ld. AO nor the Ld. CIT(A) have established how their unilateral concocted theory of arranging bogus long term capital gain applies to the assessee by any tangible evidence. The addition made by the Ld. AO has been sustained only on the basis of theory