DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

bogus Purchases. 28.1. The issue raised in ground no.1 of this appeal of Revenue is similar to one as decided by us in ground no. 2 of ITA No. 1595/KOL/2025 for A.Y. 2015-16 (supra). Accordingly, our decision would, mutatis mutandis, apply to ground no.1 of this appeal. Hence, ground no.1 is dismissed. 29. Ground no. 2 is against

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

bogus Purchases. 28.1. The issue raised in ground no.1 of this appeal of Revenue is similar to one as decided by us in ground no. 2 of ITA No. 1595/KOL/2025 for A.Y. 2015-16 (supra). Accordingly, our decision would, mutatis mutandis, apply to ground no.1 of this appeal. Hence, ground no.1 is dismissed. 29. Ground no. 2 is against

GOPAL & SONS HUF,KOLKATA vs. I.T.O., WARD - 32(1), KOLKATA, KOLKATA

The appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

bogus Purchases. 28.1. The issue raised in ground no.1 of this appeal of Revenue is similar to one as decided by us in ground no. 2 of ITA No. 1595/KOL/2025 for A.Y. 2015-16 (supra). Accordingly, our decision would, mutatis mutandis, apply to ground no.1 of this appeal. Hence, ground no.1 is dismissed. 29. Ground no. 2 is against

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

15. The issue raised in ground no.2 is against the deletion of addition of ₹2,97,52,993/- by the ld. CIT (A) as made by the ld. AO on estimation basis by applying the rate of 4% on non-genuineness purchases of ₹74,06,66,925/- made by the assessee. 15.1. The facts in brief are that

ACIT, CIRCLE - 34, KOLKATA , KOLKATA vs. BHAWARLAL ALOKE KUMAR , KOLKATA

Appeal is dismissed

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2014-15 Acit, Cicle-34, V/S. Bhawarlal Aloke Kumar Aayakar Poorva, 7Th P-12, New Howrah Bridge Approach Road, 4Th Floor, Floor, 110, Shantipally, Kolkatka-107 Kolkta-700001 [Pan No.Aadfb 0620 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Robin Choudhury, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent 04-02-2019 सुनवाई क" तार"ख/Date Of Hearing 03-05-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee‘S Appeal For Assessment Year 2014-15 Arises Against The Commissioner Of Income Tax (Appeals)-10, Kolkata’S Order Dated 23.01.2018 Passed In Case No.224/Cit(A)-10/C-34/14-15/16-17/Kol, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Case Called Twice. None Appears At The Assessee’S Behest Despite The Registry Having Sent An Rpad Notice. It Is Accordingly Proceeded Ex Parte. 2. Revenue’S Sole Substantive Grievance Raised In The Instant Appeal Seeks To Challenge Correctness Of Cit(A)’S Action Partly Upholding Assessing Officer’S Findings Disallowing Assessee’S Purchase(S) Of ₹3,22,28,000/- Only To The Extent Of 15% Vide Impugned Following Detailed Discussion:- “06. Findings &. Decision:

Section 145 of the Income-tax Act, 1961 - Method of accounting - Estimation of Profits [Bogus purchases] - Assessment year 2006-07 - Assessee was engaged in ,business of trading in steel on wholesale basis - Assessing Officer having found that some of alleged suppliers of steel to assessee had not supplied steel to assessee but had only provided sale bills, held that purchases

OM FORGING & ENGINEERING PRIVATE LIMITED,KOLKATA vs. THE PR. CIT-1, KOLKATA, KOLKATA

In the result the appeals are allowed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am ]

15,172/- ii) Arihant Sales Corporation : Rs.2,97,710/- iii) Divya Enterprise : Rs.32,67,888/- iv) Kamal Traders : Rs.34,03,534/- In all the bogus purchases for this year was Rs.72,84,304/-. 5. The AO while concluding the assessment u/s 147 of the Act in his order dated 30.03.2015 for both the assessment years issued notice u/s 143(2

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED, KOLKATA

The appeal of the Revenue is dismissed

bogus purchases.\n39. The issue raised in ground nos.4 & 5 is similar to one as decided by us\nin ground no. 1 & 2 in ITA No. 1700/KOL/2025 A.Y. 2016-17, wherein\nwe have dismissed the ground no. 1 & 2 of appeal of the revenue by\nupholding the order of Id. CIT(A). Therefore, our decision in ITA No.\nPage

DCIT CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND LEASE FIN PRIVATE LIMITED, PATNA

The appeal of the Revenue is dismissed

bogus purchases.\n39. The issue raised in ground nos.4 & 5 is similar to one as decided by us\nin ground no. 1 & 2 in ITA No. 1700/KOL/2025 A.Y. 2016-17, wherein\nwe have dismissed the ground no. 1 & 2 of appeal of the revenue by\nupholding the order of Id. CIT(A). Therefore, our decision in ITA No.\nPage

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

bogus purchases.\n39. The issue raised in ground nos.4 & 5 is similar to one as decided by us\nin ground no. 1 & 2 in ITA No. 1700/KOL/2025 A.Y. 2016-17, wherein\nwe have dismissed the ground no. 1 & 2 of appeal of the revenue by\nupholding the order of Id. CIT(A). Therefore, our decision in ITA No.\nPage

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

bogus purchases.\n39. The issue raised in ground nos.4 & 5 is similar to one as decided by us\nin ground no. 1 & 2 in ITA No. 1700/KOL/2025 A.Y. 2016-17, wherein\nwe have dismissed the ground no. 1 & 2 of appeal of the revenue by\nupholding the order of Id. CIT(A). Therefore, our decision in ITA No.\nPage

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

bogus purchases.\n39. The issue raised in ground nos.4 & 5 is similar to one as decided by us\nin ground no. 1 & 2 in ITA No. 1700/KOL/2025 A.Y. 2016-17, wherein\nwe have dismissed the ground no. 1 & 2 of appeal of the revenue by\nupholding the order of Id. CIT(A). Therefore, our decision in ITA No.\nPage

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

bogus purchases.\n39. The issue raised in ground nos.4 & 5 is similar to one as decided by us\nin ground no. 1 & 2 in ITA No. 1700/KOL/2025 A.Y. 2016-17, wherein\nwe have dismissed the ground no. 1 & 2 of appeal of the revenue by\nupholding the order of Id. CIT(A). Therefore, our decision in ITA No.\nPage

BALMUKUND CEMENT & ROOFINGS PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

bogus purchases.\n39. The issue raised in ground nos.4 & 5 is similar to one as decided by us\nin ground no. 1 & 2 in ITA No. 1700/KOL/2025 A.Y. 2016-17, wherein\nwe have dismissed the ground no. 1 & 2 of appeal of the revenue by\nupholding the order of Id. CIT(A). Therefore, our decision in ITA No.\nPage

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\Nita Nos.1688 To 1691/Kol/2025\N(Assessment Years: 2015-16 To 2018-19)\Nita No. 1725/Kol/2025\N(Assessment Year: 2016-17)\Ndcit, Central Circle 4(3)\Nbalajee Mini Steels & Rerolling\Naaykar Bhawan Poorva, 110,\Nprivate Limited\Nshantipally, Kolkata-700107,\N603, Shantikunj Apartment,\Nkolkata\Nphulwanipatna, G.P.O.800001,\N(Appellant)\Nvs.\Npatna\N(Respondent)\Npan No. Aabcb7265J\Nassessee By : Shri Manish Rastogi, Ar\Nrevenue By : S/Shri Praveen Kishore &\Npradeep Dungdung, Drs\Ndate Of Hearing: 01.12.2025\Ndate Of Pronouncement: 15.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthese Are Appeals Preferred By The Revenue Against The Orders Of\Nthe Commissioner Of Income-Tax (Appeals), Kolkata-27 (Hereinafter\Nreferred To As The “Ld. Cit(A)"] Dated 13.04.2025 For The Ays 2015-16\Nto 2018-19.\Nas The Facts & Issues In All The Appeals Of Revenue Are Exactly\Nidentical, Hence, For The Sake Of Brevity, We Take Ita No.\N1688/Kol/2025 For A.Y. 2015-16 & Decide The Issue Accordingly.\Nα.Υ. 2015-16\Npage 2\Nita Nos.1688 To 1691/Kol/2025&1725/Kol/2025\Nbalajee Mini Steels & Rerolling Private Limited; Ays 2015-16 To 2018-19\Nita No. 1688/Kol/2025\N3.\Nthe Only Issue Raised By The Revenue Is Against The Deletion Of\Naddition By The Id. Cit (A) Of ₹1,07,03,817/- As Made By The Id. Ao\Non Account Of Suppression Of Income In Respect Of Bogus Purchases.\N3.

15.\nThe issue raised in ground no.2 is against the deletion of addition of\n₹2,97,52,993/- by the Id. CIT (A) as made by the Id. AO on estimation basis by\napplying the rate of 4% on non-genuineness purchases of ₹74,06,66,925/- made by\nthe assessee.\n15. 1. The facts in brief are that

M/S. SAROJ EMBRODS PVT. LTD. ,HOOGHLY vs. DCIT, C.C-3(4), KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar & Shri Sonjoysarma]

15. After hearing the rival contentions and perusing the material on record, we find that the assessee has made purchase from five concerns aggregating to Rs. 3.06 crores which are duly supported with the bills, vouchers, challans, stock register, payment, through banking channel. The AO without rejecting the books of account added entire amount of bogus purchases

SAROJ EMBRODS PRIVATE LIMITED. ,HOOGHLY vs. DCIT,C.C-3(4), KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar & Shri Sonjoysarma]

15. After hearing the rival contentions and perusing the material on record, we find that the assessee has made purchase from five concerns aggregating to Rs. 3.06 crores which are duly supported with the bills, vouchers, challans, stock register, payment, through banking channel. The AO without rejecting the books of account added entire amount of bogus purchases

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED, PATNA

The appeal of the Revenue is dismissed

15\nsubmitted confirmation of accounts, purchase bills and the payments details being\nmade by the banking channel in respect of the purchases made from the said bogus\nbillers. The assessing officer after taking cognisance of all the details filed by the\nassessee made disallowance of 3% of the bogus purchases on the ground that these\npurchases were to cover

D.C.I.T., CC-3(4), KOLKATA, KOLKATA vs. M/S. FORUM PROJECT PVT. LTD., KOLKATA

In the result, all the three captioned appeals of the revenue are hereby dismissed

Bench: Shri Sanjay Garg & Rajesh Kumari.T.(Ss)A Nos.108,109&585/Kol/2022 Assessment Years: 2010-11, 2011-12 & 2012-13 Dcit, Cc-3(2), Kolkata..................................................................……Appellant Vs. M/S Forum Projects Pvt. Ltd...........................……........……...…..…..Respondent 4/1, Red Cross Place, Dalhousie, Kolkata-1. [Pan: Aadcs7575E] Appearances By: Shri Subhrajyoti Bhattacharjee, Cit(Dr), Appeared On Behalf Of The Appellant. Shri Soumitra Choudhury, Advocate, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 30, 2023 Date Of Pronouncing The Order : June 05, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Revenue Against The Separate Orders Dated 20.05.2022, 08.06.2022 & 25.11.2014 Respectively Of The Commissioner Of Income Tax (Appeals)-21, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Contesting Therein The Confirmation Of Additions Made By The Assessing Officer (In Short ‘The A.O) In The Assessments Carried Out U/S 153A Of The Act. Since The Facts & Issues Involved In All These Appeals Are Identical, Hence These Have Been Heard Together & Are Being Disposed Of By This Common Order. First We Take Revenue’S Appeal In Ita No.108/Kol/2022 For Assessment Year 2010-11. I.T.(Ss)A Nos.108,109&585/Kol/2022 Assessment Years: 2010-11, 2011-12 & 2012-13 M/S Forum Projects Pvt. Ltd.

bogus or that the interest charged- which would constitute the consideration in this was not at an arms length. As per the decision of the Hon'ble Jurisdictional High Court, mentioned above, the provisions of section 2(22)e are not attracted in cases where an advantage is conferred upon the entity that has advanced the loan; This is squarely