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

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

bogus purchases were made. ix. Copy of sales tax orders of the aforesaid entities duly confirming the purchase/sales made by suppliers. x. Copy of sales tax order of the assessee company duly confirming the sale of the assessee. xi. Names of all the suppliers, address of the suppliers, name of the contact persons, their telephone Number along with documentary proof

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

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

bogus purchases were made. ix. Copy of sales tax orders of the aforesaid entities duly confirming the purchase/sales made by suppliers. x. Copy of sales tax order of the assessee company duly confirming the sale of the assessee. xi. Names of all the suppliers, address of the suppliers, name of the contact persons, their telephone Number along with documentary proof

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

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

bogus purchases were made. ix. Copy of sales tax orders of the aforesaid entities duly confirming the purchase/sales made by suppliers. x. Copy of sales tax order of the assessee company duly confirming the sale of the assessee. xi. Names of all the suppliers, address of the suppliers, name of the contact persons, their telephone Number along with documentary proof

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

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

bogus purchases were made. ix. Copy of sales tax orders of the aforesaid entities duly confirming the purchase/sales made by suppliers. x. Copy of sales tax order of the assessee company duly confirming the sale of the assessee. xi. Names of all the suppliers, address of the suppliers, name of the contact persons, their telephone Number along with documentary proof

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)

bogus purchase / not genuine purchase. 2. On the facts and in the circumstances of the case of the assessee, the learned CIT(A) was not justified in confirming the addition @ 12.50 percent of the purchase of Rs 9,10,39,185.00. 3. The assessee craves leave to add, amend, alter or withdraw any ground of appeal on or before

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. Adding the entire amount is consistent with judicial precedents and necessary to neutralize the inflated expenditure reflected in the assessee's books. 5.3.8 Thus the addition of Rs. 4,62,63,870 under Section 69C is fully justified. These grounds of appeal, therefore, lack merit and are dismissed”. 2.4 That the assessee being aggrieved by the “impugned order

MATHARLAL MUNGALAL AGRAWAL,KHANDWA vs. THE ITO, KHANDWA

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

bogus- purchase just to claim deduction of expenditure. Finally, the Ld. AO rejected the books of account of assessee by invoking section 145(3) and made addition. MatharlalMungalal Agrawal ITANo.20/Ind/2019 – AY 2014-15 Page 4 of 6 5

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

Appeals are allowed for statistical purposes

bogus purchase / not genuine purchase.\n\n2. On the facts and in the circumstances of the case of the assessee, the\nlearned CIT(A) was not justified in confirming the addition @ 12.50 percent of\nthe purchase of Rs 9,10,39,185.00.\n\n3. The assessee craves leave to add, amend, alter or withdraw any ground of\nappeal

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 transaction of Rs.1,94,07,890/- escaped from levy of tax but Ld. A.O has finally accepted the genuineness of the purchases made from M/s Garima Enterprises to the extent of the copies of invoices furnished by the assessee and only for the amount of purchases of Rs.31,60,087/- for which the assessee failed to furnish

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

section 69C, penalty proceedings u/s 271AAC are separately initiated. 2.2 That the assessee being aggrieved by the “Impugned Assessment Order” prefers first appeal u/s 246A of the Act, Page 2 of 7 Prime Construction A.Y. 2018-19 before the Ld. CIT(A) who by the “Impugned order” has partly allowed, the first appeal of the assessee on the grounds & reasons

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

5. Reliance is placed on the following judicial precedents of the Hon’ble Supreme Court wherein it is held that in the absence of such independent and corroborative evidences, the rough notings and jottings have no evidentiary value, no addition is permissible on the basis of loose paper – a. Common Cause (A registered society) v. Union of India

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

5. Reliance is placed on the following judicial precedents of the Hon’ble Supreme Court wherein it is held that in the absence of such independent and corroborative evidences, the rough notings and jottings have no evidentiary value, no addition is permissible on the basis of loose paper – a. Common Cause (A registered society) v. Union of India

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:

5. Per contra Ld. counsel for the assessee heavily relied on the finding of ld. CIT(A). Reference was also made to the paper book running from pages 1 to 72. It was also contended that show cause notice issued on 29.11.2017 u/s 274 r.w.s. 271(1)(c) of the Act is defective and thus in view of the ratio

SMT. SARLA JAIN,KHANDWA vs. ITO WARD 1 KHANDWA, KHANDWA

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Smt. Sarla Jain, Ito, C/O Nakoda Marketing, Ward-1, बनाम/ Bhavani Mata Road, Khandwa Khandwa Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Abvpj1316J Assessee By Shri Pawan Ved, Advocate Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.05.2023 Date Of Pronouncement 24.08.2023

purchase LTCG Scrips cost (excluding charges) KAPPAC 1000 13.05.2014 564.02 5,64,024 12,019/- Pharma 8,46,732 KAPPAC 250 20.05.2014 602.27 1,50,698 3,005/- Pharma KAPPAC 450 09.06.2014 338.76 1,52,442 5,408/- Pharma Page 2 of 24 Smt.Sarla Jain, Khadwa,vs.ITO,Ward 1, Khanndwa A. Y. : 2015-16 5. Now, the assessee has raised

BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

bogus purchase accommodation entries amounting to ₹5,50,000/- in the concern M/s Jawahar Ice Depot and ₹8,00,000/- in the concern M/s ITA Nos.178-180/Ind/2025 Bharat Kalwani vs. ITO A.Ys. 2014-15 to 2016-17 ₹13,50,000/-. Rukmani Roadlines, aggregating to These alleged accommodation entries were stated to have been received from M/s Sunil Kumar Rajesh Kumar

BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

bogus purchase accommodation entries amounting to ₹5,50,000/- in the concern M/s Jawahar Ice Depot and ₹8,00,000/- in the concern M/s ITA Nos.178-180/Ind/2025 Bharat Kalwani vs. ITO A.Ys. 2014-15 to 2016-17 ₹13,50,000/-. Rukmani Roadlines, aggregating to These alleged accommodation entries were stated to have been received from M/s Sunil Kumar Rajesh Kumar

BHARAT KALWANI,INDORE vs. ITO-4(3), INDORE

In the result, all the appeals filed by the assessee are allowed for statistical purposes, subject to the payment of costs as directed above

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

bogus purchase accommodation entries amounting to ₹5,50,000/- in the concern M/s Jawahar Ice Depot and ₹8,00,000/- in the concern M/s ITA Nos.178-180/Ind/2025 Bharat Kalwani vs. ITO A.Ys. 2014-15 to 2016-17 ₹13,50,000/-. Rukmani Roadlines, aggregating to These alleged accommodation entries were stated to have been received from M/s Sunil Kumar Rajesh Kumar

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

bogus. The Assessing Officer accepted the purchases as genuine but added certain amount on the premise that the assesse's profit from such dealings would have been higher than disclosed. The entire issue was at large before the Appellate Commissioner. It is well known that the Commissioner (Appeals) while hearing the assessee's appeal has powers to even enhance