ITO, WARD-2, HANUMANGARH vs. SMT. LALITA SARAF , HANUMANGARH TOWN

In the result, the appeals of the Department are dismissed and the Cross objections of the assessees are allowed

Bench: Shri N.K. Sainithe Income Tax Officer, Vs Smt. Lalita Saraf, Ward-2, Hanumangarh C/O Mangi Lal Saraf, In Front Of Mandi Studio, Hanumangarh Town

purchases from some parties which were found to be bogus and such purchases were of Rs. 85,18,926/-. He therefore

CHAMPA LAL MEHTA,SANCHORE vs. ITO WARD-2 JALORE, JALORE

In the result, the appeal of the assessee in ITA No

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Narinder Kumar, Hon'Ble

bogus purchases and has accepted the sales in the books ofaccounts. On appeal, the CIT(A) has restricted

CHAMPA LAL MEHTA ,SANCHORE vs. ITO WARD-2, JALORE

In the result, the appeal of the assessee in ITA No

bogus purchases and\nhas accepted the sales in the books ofaccounts. On appeal, the CIT(A) has\nrestricted

THAKUR BUILDCON (P) LTD. ,RAJSAMAND vs. ITO, WARD-1, RAJSAMAND

Appeal stands dismissed whereas the assessee’s ground stands partly allowed

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ Ita No.345/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2009-10) Thakur Buildcon (P) Ltd. Income Tax Officer-Ward-1 C/O. Rajendra Jain Advocate Rajsamand बनाम/ 106, Akshay Deep Complex, Rajasthan-313 324. Vs. 5Th B Road, Sardarpura Jodhpur, Rajasthan-342 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacct-7930-M (अपीलाथ"/Appellant) (""यथ" / Respondent) : & आयकरअपील सं./ Ita No.346/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2009-10) Income Tax Officer-Ward-1 Thakur Buildcon (P) Ltd. बनाम/ Rajsamand Thakurgarh N.H. 8 Rajasthan-313 324. Sevali, Rajsamand Vs. Rajasthan-313 324. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacct-7930-M (अपीलाथ"/Appellant) (""यथ" / Respondent) :

purchase of material in the grey / unorganized market and undue benefit of VAT against such bogus purchases

PUKHRAJ KUNDANMAL SHAH,JODHPUR vs. ACIT/DCIT, CIRCLE-1, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

bogus purchases to show bogus sales to cover up cash deposited during the demonetization period. Furthermore, AO/CIT

ASSTT. COMMISSIONER OF INCOME TAX, PAOTA C ROAD vs. HRDK BULLION AND REFINERY PRIVATE LIMITED, JODHPUR

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Ble

bogus purchases to show bogus sales to cover up cash deposited during the demonetization period. Furthermore, the revenue

MADAN LAL AND PARTY,HANUMANGARH vs. PR. CIT, BIKANER

The appeals stand allowed

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No.233/Jodh/2018 ("नधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं./ I.T.A. No.234/Jodh/2018 ("नधा"रणवष" / Assessment Year: 2014-15) Madan Lal & Party Pr. Cit (Hanumangarh Town) Income Tax Office बनाम/ C/O Neeraj Chawla Ca Rani Bazaar, Bikaner Vs. 55, Adarsh Nagar, Sri Ganganagar Rajasthan. Rajasthan-335 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacam-3229-Q (अपीलाथ"/Appellant) (""यथ" / Respondent) :

bogus capital as well as cash purchases. The Assessment Years: 2013-14 & 2014-15 assessment order takes note

ACIT, CIRCLE, BHILWARA, BHILWARA vs. M/S. SAMARPAN SYNTHETICS PVT. LTD. , BHILWARA

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Samarpan Synthetics Pvt. Circle, Ltd., Bhilwara 54, Bhilwara Textiles Market, Pur Road, Bhilwara-311001, Rahasthan. Pan No. Aahcs 4365 G

purchase of finished goods from unverifiable bogus entities and never produced complete details and books of accounts before

SHRI JITENDRA OJHA ,SIROHI vs. ITO,, SIROHI

In the result appeal of assessee is allowed in terms indicated hereinabove

Bench: Shri R.C.Sharma, Accountant Mrmber Shri Jiterndra Ojha Vs The Ito, S/O Sh. Mangi Lal Ojha , Sirohi. Chhoti Brahmpuri, Sirohi.

bogus purchases allegedly made by the appellant from M/s. Thakkar Agro Industrial Chem Supplies P. Ltd. According to the revenue

SHRI MUKESH CHOUDHARY,JODHPUR vs. ITO, WARD-2(1), JODHPUR

In the result appeal of assessee is allowed in terms indicated hereinabove

Bench: Shri R.C. Sharma(Assessment Year-2009-10

bogus purchases allegedly made by the assessee from M/s. Thakkar Agro Industrial Chem Supplies P. Ltd. According to the revenue

DINESH KUMAR JAIN ,MUMBAI vs. ITO-22(1)(2), MUMBAI

In the result, the appeal of the Assessee is dismissed

bogus purchases in this case, the assessee has filed return of income declaring total income of Rs.4,85,600/- and the AO completed

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

bogus purchase issue wherein the additions have been upheld in principle even when the books of accounts have

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

In the result, appeals of the assessee are partly allowed

bogus purchase issue wherein the additions have been upheld in\nprinciple even when the books of accounts have

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT- CENTRAL CIRCLE-1 UDIAPUR, UDAIPUE

bogus purchase issue wherein the additions have been upheld in\nprinciple even when the books of accounts have

MAHENDRA KUMAR MUTHA,JODHPUR vs. DCIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwalmahendra Kumar Mutha, Vs. Deputy Commissioner Of M/S R.B. Mutha & Co. Income Tax, B-11/A, Mandore Mandi, Circle-3, Jodhpur. Jodhpur. Pan No. Abmpm 02466 M Assessee By Shri Ajay Moondra Revenue By Shri A.S. Yadav, Jcit-Dr Date Of Hearing 04.11.2020 Date Of Pronouncement 29/01/2021

bogus purchases has been pointed out. Similarly, the decline in the GP rate and NP rate in comparison

M/S. SUNIL & COMPANY,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, appeal of the assessee is allowed

Bench: Its Hearing Before Your Honour.”

purchases amounting to Rs. 2,12,551/- which were bogus in view of the observation of the ld. AO. 2. Disallowance

LAKHPAT TRADING AND INDUSTRYS PVT. LTD.,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blelakhpat Trading & Acit, Circle-3 Industryspvt. Ltd. Jodhpur G-72/73 79/80, 1St Phase, Boranada, Jodhpur - 342001 Pan No. Aaccl 5668 C Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Smt. Runi Pal, Cit-Dr (Virtual) Revenue By Date Of Hearing 29.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter Referred To As Nfac/ Cit(A)] Dated 26.06.2025 With Respect To Assessment Year 2017-18 Challenging Therein The Rejection Of Its Books Of Accounts U/S 145(3), Estimation Of Income & Reducing Genuine Sales.

bogus and even the assessee furnished all the documents relating to purchase/ sales, transportation etc, various copies of accounts

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCITL CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

bogus or fictitious expenditure. 3.1 The Ld. AR pointed out that the purchases were duly recorded in the books