ITO, WARD-1(2),, SILIGURI vs. BINOY AGARWAL, SILIGURI

In the result, the appeal of the Revenue is dismissed

natural justice. No purchases was made from Subodh Kumar & Kamal Bajaj\nand the same was declared by the Assessee by filing an Affidavit and\nsubmission of Purchase Register in hearing to Ld. AO.\nIt is worthwhile to note that the assessee has not purchased goods from five\nparties and accordingly declared in his affidavit (ANNEXURE-2) but the\ndepartment chooses

MANOJ BEGANI,KOLKATA vs. ACIT, CIRCLE-44, KOLKATA, KOLKATA

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

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

Natural Justice. One such rule is that he shall not use any material against the assessee without giving him an opportunity to meet it. In short, the AO cannot assess by keeping the assessee in the dark as to materials against him. In the instant case, the AO kept the assessee in the dark about the statement of Shri Rajendra

MANOJ BEGANI,KOLKATA vs. ACIT, CIRCLE-44, KOLKATA, KOLKATA

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

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

Natural Justice. One such rule is that he shall not use any material against the assessee without giving him an opportunity to meet it. In short, the AO cannot assess by keeping the assessee in the dark as to materials against him. In the instant case, the AO kept the assessee in the dark about the statement of Shri Rajendra

MANOJ BEGANI,KOLKATA vs. ACIT, CIRCLE-44, KOLKATA, KOLKATA

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

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

Natural Justice. One such rule is that he shall not use any material against the assessee without giving him an opportunity to meet it. In short, the AO cannot assess by keeping the assessee in the dark as to materials against him. In the instant case, the AO kept the assessee in the dark about the statement of Shri Rajendra

MANOJ BEGANI,KOLKATA vs. ACIT, CIRCLE-44, KOLKATA, KOLKATA

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

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

Natural Justice. One such rule is that he shall not use any material against the assessee without giving him an opportunity to meet it. In short, the AO cannot assess by keeping the assessee in the dark as to materials against him. In the instant case, the AO kept the assessee in the dark about the statement of Shri Rajendra

MANOJ BEGANI,KOLKATA vs. ACIT, CIRCLE-44, KOLKATA, KOLKATA

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

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी वसीम अहमद, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri Waseem Ahmed, Am]

Natural Justice. One such rule is that he shall not use any material against the assessee without giving him an opportunity to meet it. In short, the AO cannot assess by keeping the assessee in the dark as to materials against him. In the instant case, the AO kept the assessee in the dark about the statement of Shri Rajendra

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

bogus purchases has no\nlegs to stand. Moreover we find that the coal manufacturing requirement\nof the plant are within the acceptable norms and parameters as has been\nprescribed by the government in the manufacturing process of steel. Even if we\nassume that there has been purchase of coal from the Majee Group, then\nthe same might have used

M/S. SHAKAMBHARI ISPAT & POWER LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

bogus purchases has no\nlegs to stand. Moreover we find that the coal manufacturing requirement\nof the plant are within the acceptable norms and parameters as has been\nprescribed by the government in the manufacturing process of steel. Even if we\nassume that there has been purchase of coal from the Majee Group, then\nthe same might have used

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

bogus purchases has no\nlegs to stand. Moreover we find that the coal manufacturing requirement\nof the plant are within the acceptable norms and parameters as has been\nprescribed by the government in the manufacturing process of steel. Even if we\nassume that there has been purchase of coal from the Majee Group, then\nthe same might have used

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

bogus purchases has no\nlegs to stand. Moreover we find that the coal manufacturing requirement\nof the plant are within the acceptable norms and parameters as has been\nprescribed by the government in the manufacturing process of steel. Even if we\nassume that there has been purchase of coal from the Majee Group, then\nthe same might have used

M/S. SHAKAMBHARI ISPAT & POWER LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

bogus purchases has no\nlegs to stand. Moreover we find that the coal manufacturing requirement\nof the plant are within the acceptable norms and parameters as has been\nprescribed by the government in the manufacturing process of steel. Even if we\nassume that there has been purchase of coal from the Majee Group, then\nthe same might have used

M/S. SHAKAMBHARI ISPAT & POWER LTD.,KOLKATA vs. DCIT, CC - 3(3),, KOLKATA

bogus purchases has no\nlegs to stand. Moreover we find that the coal manufacturing requirement\nof the plant are within the acceptable norms and parameters as has been\nprescribed by the government in the manufacturing process of steel. Even if we\nassume that there has been purchase of coal from the Majee Group, then\nthe same might have used

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3.1, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

bogus purchases has no\nlegs to stand. Moreover we find that the coal manufacturing requirement\nof the plant are within the acceptable norms and parameters as has been\nprescribed by the government in the manufacturing process of steel. Even if we\nassume that there has been purchase of coal from the Majee Group, then\nthe same might have used

D.C.I.T., CC - 3(1),, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

bogus purchases has no\nlegs to stand. Moreover we find that the coal manufacturing requirement\nof the plant are within the acceptable norms and parameters as has been\nprescribed by the government in the manufacturing process of steel. Even if we\nassume that there has been purchase of coal from the Majee Group, then\nthe same might have used

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), , KOLKATA

bogus purchases has no\nlegs to stand. Moreover we find that the coal manufacturing requirement\nof the plant are within the acceptable norms and parameters as has been\nprescribed by the government in the manufacturing process of steel. Even if we\nassume that there has been purchase of coal from the Majee Group, then\nthe same might have used

M/S. SHAKAMBHARI ISPAT & POWER LTD., ,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(3), KOLKATA

Appeals of the assessee are partly allowed and\nappeals of the revenue are dismissed

bogus purchases has no\nlegs to stand. Moreover we find that the coal manufacturing requirement\nof the plant are within the acceptable norms and parameters as has been\nprescribed by the government in the manufacturing process of steel. Even if we\nassume that there has been purchase of coal from the Majee Group, then\nthe same might have used

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(1),, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

bogus purchases has no\nlegs to stand. Moreover we find that the coal manufacturing requirement\nof the plant are within the acceptable norms and parameters as has been\nprescribed by the government in the manufacturing process of steel. Even if we\nassume that there has been purchase of coal from the Majee Group, then\nthe same might have used

DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. SHAKAMBHARI ISPAT & POWER LIMITED, KOLKATA

bogus purchases has no\nlegs to stand. Moreover we find that the coal manufacturing requirement\nof the plant are within the acceptable norms and parameters as has been\nprescribed by the government in the manufacturing process of steel. Even if we\nassume that there has been purchase of coal from the Majee Group, then\nthe same might have used

BINOD KUMAR TEKRIWAL ,KOLKATA vs. PRINCIPAL CIT - 10, KOLKATA , KOLKATA

In the result, all the appeals of these assessees are allowed

Bench: Sri J. Sudhakar Reddy & Sri A. T. Varkey

purchase of goods from the grey market and had obtained bogus bills of some other parties would do so for getting some benefit. However, on the principles of natural justice