SHRI KHANDELWAL DIAMONDS PRIVATE LIMITED,JAIPUR vs. ACIT, CIRCLE 1, JAIPUR, JAIPUR

In the result, appeal of the assessee is partly allowed

Bench: Him On The Reason Of Issuing Notice U/S 148 On Borrowed Satisfaction Of Another Wing Of The Department.

purchased the goods have actually admitted of providing accommodation entries & bogus purchase bills. Therefore, onus was on the appellant to satisfactorily

SHRI KHANDELWAL DIAMONDS PRIVATE LIMITED,JAIPUR vs. DCIT, CIRCLE 1, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

bogus purchases indulged in by the group approximate to Rs. 25,000/- crores were detected. The entire bogus nature of the transactions

ALKA KHANDAKA,JAIPUR vs. INCOME TAX OFFICER WARD 1(2), JAIPUR

In the result, the appeal of the assessee is partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

purchases were made through these concerns are bogus purchases. Further in the case of assessee, where the person from whom

INCOME TAX OFFICER WARD-1(1), JAIPUR vs. KIRAN INFRA ISPAT LIMITED, JAIPUR

Bogus purchase) - Certain portion of purchases made by\nassessee was disallowed Commissioner (Appeals) found that entire\ndisallowance was based on third

JAJOO RASHMI REFRACTORIES LIMITED,JAIPUR, RAJASTHAN vs. DCIT, CIRCLE 4-JAIPUR,, JAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed for\nstatistical purposes

Bogus purchase and Payments\nagainst the various purchases were shown against the bogus suppliers through crossed cheques.\nWhereas all the crossed

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. SUNDER DAS SONKIYA, JAIPUR

In the result, both appeals of the revenue are dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

purchase for doing bogus purchase. So, assessee cannot be given clean cheat based modus operandi of purchases scam, unearth by the revenue

RAVI KUMAR RAWAT,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2, JAIPUR

Appeals are allowed and impugned orders are set aside

Bench: the Ld. CIT(A) which was partly considered by Ld. CIT(A) vide order dated 14-12-2018 in Appeal No. 474/2015-16. Vide that order Ld. CIT(A) restricted the addition from Rs.6,01,459/- to Rs.2,67,647/- by applying G.P. Rate @ 12%. Hence, the addition of Rs.2,67,647/- was sustained by the Ld. CIT(A) and therefore, Ld. AO passed penalty order dated 01-05-2020 wherein the AO imposed the penalty on the assessee for an amount of Rs.1,03,150/- u/s Section 271(1)(c) of the Act by observing as under:-

bogus purchases, and the Tribunal restricted the addition to 12.5% of the bogus purchases being the profit element imbibed in such

RAVI KUMAR RAWAT,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2, JAIPUR

Appeals are allowed and impugned orders are set aside

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

bogus purchases, and the Tribunal restricted the addition to 12.5% of the bogus purchases being the profit element imbibed in such

KANDOI METAL POWDERS MANUFACTRUING COMPANY,JAIPUR vs. DCIT, CC-3, JAIPUR

In the result, the appeal of the assessee is partly allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

purchases found from M/s. Unnati Alloys Private Limited and obtained bogus entry in the form of bogus purchases amounting to Rs. 21,05,94,215/- during

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. SUNDER DAS SONKIYA, JAIPUR

In the result, both appeals of the revenue are dismissed

bogus purchase of Rs 1,73,34,424/- during the year\nfrom a bogus concern.\n3\nITA No. 453/JP/2024\nDCIT

SHRI PREM INDUSTRIES,BHARATPUR vs. INCOME TAX OFFICER WARD-1, BHARATPUR

The appeal is disposed of, and the matter is remanded to

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

purchase, and in a case an assessee is found to have indulged into bogus purchases, a percentage of the bogus

GOVINDAM EXPORT,JAIPUR, RAJASTHAN vs. DCIT, CIRCLE-1, JPR, JAIPUR, RAJASTHAN

In the results all the appeals filed by the assessee ITA Nos

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

purchases made by the assessee are tainted / bogus / unverifiable. The details of the amount considered as tainted or bogus with

DURGA PRASAD SHARMA,JAIPUR vs. I.T.O. WARD 1(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

purchases from M/s Sidhi Vinayak Metal & Salt Compnay Pvt. Ltd. Engaged in providing bogus sales bills (purchases for the beneficiary

K L TAMBI AND CO,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2,, JAIPUR

27. As a result, the appeal is partly allowed, and addition of 20% of bogus or purchases from unverifiable persons or entities is upheld as regards AY 2005-06

Bench: This Appellate Tribunal

purchases were bogus purchases, have been rightly upheld by the CIT(A) vide reasoned order. We do not find any merit

GOVINDAM EXPORT,JAIPUR, RAJASTHAN vs. DCIT, CIRCLE-1, JAIPUR, RAJASTHAN

purchases made by the assessee are tainted / bogus / unverifiable.\nThe details of the amount considered as tainted or bogus with

GOVINDAM EXPORT,JAIPUR, RAJASTHAN vs. DCIT, CIRCLE-1, JAIPUR, RAJASTHAN

purchases made by the assessee are tainted / bogus / unverifiable.\nThe details of the amount considered as tainted or bogus with

ABHAY CHORDIA,JAIPUR vs. DCIT CIRCLE 1, JAIPUR

Appeal of the assessee is partly allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

purchase as bogus. Rather it is a genuine purchase supported by purchase bills which also contain the selling dealers registration

GOVINDAM EXPORT,JAIPUR, RAJASTHAN vs. DCIT, CIRCLE-1, JAIPUR, RAJASTHAN

purchases made by the assessee are tainted / bogus / unverifiable.\nThe details of the amount considered as tainted or bogus with