BALMUKUND CONCAST PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA
In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is allowed
ITA 1380/KOL/2025[2023-2024]Status: DisposedITAT Kolkata15 Apr 2026AY 2023-2024
Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Balmukund Concast Pvt. Ltd. Dcit, Cc 4(3) 108 Kalyani Complex, Exhibition Aaykar Bhawan, Kolkata-700069 Vs. Road, Patna-800001, Bihar West Bengal (Respondent) (Appellant) Pan No. Aaacb9503G
For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Dheeraj, DR
Section 115JSection 132Section 143(1)
bogus purchases. Thus, once, the CESTAT and the Tribunal have held the purchases made by the four Jammu based entities to be genuine, the corresponding sales effected by them to the assessee have to be accepted as genuine.
ITA Nos. 1380,1892 & 1893/KOL/2025
Balmukund Concast Pvt. Ltd; A.Y. 2019-20 & 2023-24
11. In that scenario, in our considered view
