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

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

31\n42. 1. The issue raised is similar to one as decided by us in ground no.\n1 & 2 in ITA No. 1700/KOL/2025 A.Y. 2016-17, wherein we have\ndismissed the ground no. 1 & 2 of appeal of the revenue by upholding\nthe order of Id. CIT(A). Therefore, our decision in ground no.1 & 2 in\nNo. 1700/KOL/2025

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

31\nBalmukund Lease Fin Private Limited; A.Y. 15-16 to 18-19, 23-24\nBalmukund Cement & Roofings Private Limited AYs 15-16 to 21-22, 23-24\nBalmukund Sponge and Iron Private Limited; A.Y. 23-24\n42. 1. The issue raised is similar to one as decided by us in ground no.\n1 & 2 in ITA No. 1700/KOL/2025

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

The appeal of the Revenue is dismissed

31\nBalmukund Lease Fin Private Limited; A.Y. 15-16 to 18-19, 23-24\nBalmukund Cement & Roofings Private Limited AYs 15-16 to 21-22, 23-24\nBalmukund Sponge and Iron Private Limited; A.Y. 23-24\n42. 1. The issue raised is similar to one as decided by us in ground no.\n1 & 2 in ITA No. 1700/KOL/2025

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

The appeal of the Revenue is dismissed

31\nBalmukund Lease Fin Private Limited; A.Y. 15-16 to 18-19, 23-24\nBalmukund Cement & Roofings Private Limited AYs 15-16 to 21-22, 23-24\nBalmukund Sponge and Iron Private Limited; A.Y. 23-24\n42. 1. The issue raised is similar to one as decided by us in ground no.\n1 & 2 in ITA No. 1700/KOL/2025

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

The appeal of the Revenue is dismissed

31\nBalmukund Lease Fin Private Limited; A.Y. 15-16 to 18-19, 23-24\nBalmukund Cement & Roofings Private Limited AYs 15-16 to 21-22, 23-24\nBalmukund Sponge and Iron Private Limited; A.Y. 23-24\n42. 1. The issue raised is similar to one as decided by us in ground no.\n1 & 2 in ITA No. 1700/KOL/2025

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

The appeal of the Revenue is dismissed

31\nBalmukund Lease Fin Private Limited; A.Y. 15-16 to 18-19, 23-24\nBalmukund Cement & Roofings Private Limited AYs 15-16 to 21-22, 23-24\nBalmukund Sponge and Iron Private Limited; A.Y. 23-24\n42. 1. The issue raised is similar to one as decided by us in ground no.\n1 & 2 in ITA No. 1700/KOL/2025

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

The appeal of the Revenue is dismissed

31\nBalmukund Lease Fin Private Limited; A.Y. 15-16 to 18-19, 23-24\nBalmukund Cement & Roofings Private Limited AYs 15-16 to 21-22, 23-24\nBalmukund Sponge and Iron Private Limited; A.Y. 23-24\n42. 1. The issue raised is similar to one as decided by us in ground no.\n1 & 2 in ITA No. 1700/KOL/2025

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

The appeal of the Revenue is dismissed

31\nBalmukund Lease Fin Private Limited; A.Y. 15-16 to 18-19, 23-24\nBalmukund Cement & Roofings Private Limited AYs 15-16 to 21-22, 23-24\nBalmukund Sponge and Iron Private Limited; A.Y. 23-24\n42. 1. The issue raised is similar to one as decided by us in ground no.\n1 & 2 in ITA No. 1700/KOL/2025

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

The appeal of the Revenue is dismissed

31\nBalmukund Lease Fin Private Limited; A.Y. 15-16 to 18-19, 23-24\nBalmukund Cement & Roofings Private Limited AYs 15-16 to 21-22, 23-24\nBalmukund Sponge and Iron Private Limited; A.Y. 23-24\n42. 1. The issue raised is similar to one as decided by us in ground no.\n1 & 2 in ITA No. 1700/KOL/2025

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]

bogus purchases of diamonds as stated by the accommodation entry providers which are given by a chart below: Sl. No. AY Section Addition Name of the parties 1. 2008-09 147 2,780,000 Vitrag Jewels 2. 2010-11 147 3,241,440 Kangan Jewels P. Ltd. 3. 2011-12 147 3,899,463 Kangan Jewels

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]

bogus purchases of diamonds as stated by the accommodation entry providers which are given by a chart below: Sl. No. AY Section Addition Name of the parties 1. 2008-09 147 2,780,000 Vitrag Jewels 2. 2010-11 147 3,241,440 Kangan Jewels P. Ltd. 3. 2011-12 147 3,899,463 Kangan Jewels

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]

bogus purchases of diamonds as stated by the accommodation entry providers which are given by a chart below: Sl. No. AY Section Addition Name of the parties 1. 2008-09 147 2,780,000 Vitrag Jewels 2. 2010-11 147 3,241,440 Kangan Jewels P. Ltd. 3. 2011-12 147 3,899,463 Kangan Jewels

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]

bogus purchases of diamonds as stated by the accommodation entry providers which are given by a chart below: Sl. No. AY Section Addition Name of the parties 1. 2008-09 147 2,780,000 Vitrag Jewels 2. 2010-11 147 3,241,440 Kangan Jewels P. Ltd. 3. 2011-12 147 3,899,463 Kangan Jewels

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]

bogus purchases of diamonds as stated by the accommodation entry providers which are given by a chart below: Sl. No. AY Section Addition Name of the parties 1. 2008-09 147 2,780,000 Vitrag Jewels 2. 2010-11 147 3,241,440 Kangan Jewels P. Ltd. 3. 2011-12 147 3,899,463 Kangan Jewels

DCIT, CENTRAL CIRCLE - 1(4), KOLKATA, KOLKATA vs. M/S. HINDUSTHAN ENGINEERING & INDUSTRIES LTD., , KOLKATA

In the result, the appeal of the assessee is partly allowed and the appeal of the revenue is dismissed

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.952/Kol/2018 ("नधा"रणवष" / Assessment Year:2011-12)

bogus since it is common knowledge that sales of goods cannot taken place without purchase of goods in the first place. So, therefore, in the light of the evidences adduced to prove the genuineness of the transactions and when the fact remains that the sales has been accepted by the Assessing Officer in totality, the action of the Assessing Officer