ACIT-1(1), INDORE vs. KRITI NUTRIENTS LIMITED, INDORE

The appeal of the Revenue is allowed for statistical\npurposes

purchases from such\nsuppliers who are either Non Filer(s) or have filed non business\nITR or reflected a substantially lower turnover in\nKriti Nutrients Ltd.\nITA No. 780/Ind/2024\nA.Y. 2021-22\nPage 23 of 107\nITR as compared to turnover shown in GSTR 1 return There\nis a possibility that assessee has booked bogus expenses in\norder to reduce

SHIVALAYA ENGINEERING WORKS,MANDIDEEP vs. ITO, BHOPAL

In the result we are of the considered opinion

Bench: Shri B.M. Biyani & Shri Paresh M Joshishivalaya Engineering Works, Ito बनाम/ E-75A, New Industrial Area, Bhopal Vs. Mandideep Huzur, Polaha, B.O. Raisen, (Pan:Acifs4103J (Appellant) (Respondent) Assessee By None Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 07.01.2026 Date Of Pronouncement 16.01.2026 आदेश/ O R D E R

bogus purchase. 4. The learned AO erred in adding Rs 3,990/- as interest income, whereas the assessee firm already disclosed higher Interest income in the books of account. The source information/ evidence also not provided while making the addition 5. The learned AO also not provided the opportunity of cross verification of the purchasing dealer, whereas the same

KHANDWA INDUSTRIES PRIVATE LIMITED,INDORE vs. ACIT, KHANDWA, KHANDWA

Appeal is allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2017-18 Khandwa Industries Pvt. Ld., Acit, G-2 Amans Corner, Khandwa बनाम/ 301, Goyal Vihar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aadck4103G Assessee By Shri Soumya Bumb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 11.03.2025 Date Of Pronouncement 21.03.2025

Section 40A(2)(b) of the Act. The Appellant prays the said arbitrary disallowance be directed to be deleted. Page 1 of 8 Khandwa Industries Pvt. Ltd. ITA No. 309/Ind/2024 – AY 2017-18 2. The CIT(A) failed to appreciate and ought to have held that the AO has not perused the audit report correctly and neither questioned the reasonableness