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 can be made on the basis of the information received from sales tax department that assessee was beneficiary of accommodation entries without disputing the corresponding sales transactions. Further, the assessee relied upon the Hon'ble ITAT Delhi Bench, in the case of DCIT vs Sharp Mint Ltd, reported in [2024] 159 taxmann.com 1381 (Delhi - Trib.), wherein

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 can be made on the basis of the information received from sales tax department that assessee was beneficiary of accommodation entries without disputing the corresponding sales transactions. Further, the assessee relied upon the Hon'ble ITAT Delhi Bench, in the case of DCIT vs Sharp Mint Ltd, reported in [2024] 159 taxmann.com 1381 (Delhi - Trib.), wherein

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

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

bogus purchases can be made on the basis of the information received from sales tax department that assessee was beneficiary of accommodation entries without disputing the corresponding sales transactions. Further, the assessee relied upon the Hon'ble ITAT Delhi Bench, in the case of DCIT vs Sharp Mint Ltd, reported in [2024] 159 taxmann.com 1381 (Delhi - Trib.), wherein

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 can be made on the basis of the information received from sales tax department that assessee was beneficiary of accommodation entries without disputing the corresponding sales transactions. Further, the assessee relied upon the Hon'ble ITAT Delhi Bench, in the case of DCIT vs Sharp Mint Ltd, reported in [2024] 159 taxmann.com 1381 (Delhi - Trib.), wherein

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 can be made on the basis of the information received from sales tax department that assessee was beneficiary of accommodation entries without disputing the corresponding sales transactions. Further, the assessee relied upon the Hon'ble ITAT Delhi Bench, in the case of DCIT vs Sharp Mint Ltd, reported in [2024] 159 taxmann.com 1381 (Delhi - Trib.), wherein

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

In the result, the appeal of the Revenue is dismissed

7% on the total purchase of packing\nmaterial from 8 parties should be disallowed. Even we find the decision of the\nCIT(A) rather strange because in paragraph 53 of the order concluded above,\nhe says there is no question of any purchase made by the appellant being\ntermed as bogus.\n7. In the circumstances, in our view ITAT

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

bogus purchases.\n35. 1. The issue raised in this appeal is similar to one as decided by us\nin ground no.2 in ITA No. 1595/KOL/2025 for A.Y. 2015-16, wherein\nwe have dismissed the appeal of the revenue by upholding the order of\nId. CIT(A). Therefore, our decision in ITA No. 1595/KOL/2025 for A.Y.\n2015-16 would mutatis mutandis

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,\Nvs.\N(Appellant)\Npatna\N(Respondent)\Npan No. Aabcb7265J\Nassessee By\N:\Nshri Manish Rastogi, Ar\Nrevenue By\N:\Ns/Shri Praveen Kishore &\Npradeep Dungdung, Drs\Ndate Of Hearing:\N01.12.2025\Ndate Of Pronouncement:\N15.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthese Are Appeals Preferred By The Revenue Against The Orders Of The Commissioner Of Income-Tax (Appeals), Kolkata-27 (Hereinafter Referred To As The “Ld. Cit(A)"] Dated 13.04.2025 For The Ays 2015-16 To 2018-19.\Nas The Facts & Issues In All The Appeals Of Revenue Are Exactly Identical, Hence, For The Sake Of Brevity, We Take Ita No. 1688/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 Addition By The Id. Cit (A) Of ₹1,07,03,817/- As Made By The Id. Ao On Account Of Suppression Of Income In Respect Of Bogus Purchases.\N3.

section 263 was quashed by the Hon'ble Tribunal\nWhile quashing the order of the CIT, Hon'ble Tribunal went into the merits of\nthe case as what was the enquiry made by the AO while completing the\nassessments which were reopened based on the information received from\nDGIT (Mumbai) about the assessee having obtained bogus receipts from parties

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\Nvs.\Nphulwanipatna, G.P.O.800001,\N(Appellant)\Npatna\N(Respondent)\Npan No. Aabcb7265J\Nassessee By\Nshri Manish Rastogi, Ar\Nrevenue By\Ns/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.

section 263 was quashed by the Hon'ble Tribunal\nWhile quashing the order of the CIT, Hon'ble Tribunal went into the merits of\nthe case as what was the enquiry made by the AO while completing the\nassessments which were reopened based on the information received from\nDGIT (Mumbai) about the assessee having obtained bogus receipts from parties

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.

section 263 was quashed by the Hon'ble Tribunal\nWhile quashing the order of the CIT, Hon'ble Tribunal went into the merits of\nthe case as what was the enquiry made by the AO while completing the\nassessments which were reopened based on the information received from\nDGIT (Mumbai) about the assessee having obtained bogus receipts from parties

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

bogus purchases.\n35. 1. The issue raised in this appeal is similar to one as decided by us\nin ground no.2 in ITA No. 1595/KOL/2025 for A.Y. 2015-16, wherein\nwe have dismissed the appeal of the revenue by upholding the order of\nId. CIT(A). Therefore, our decision in ITA No. 1595/KOL/2025 for A.Y.\n2015-16 would mutatis mutandis

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

The appeal of the Revenue is dismissed

bogus purchases.\n35. 1. The issue raised in this appeal is similar to one as decided by us\nin ground no.2 in ITA No. 1595/KOL/2025 for A.Y. 2015-16, wherein\nwe have dismissed the appeal of the revenue by upholding the order of\nId. CIT(A). Therefore, our decision in ITA No. 1595/KOL/2025 for A.Y.\n2015-16 would mutatis mutandis

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

The appeal of the Revenue is dismissed

bogus purchases.\n35. 1. The issue raised in this appeal is similar to one as decided by us\nin ground no.2 in ITA No. 1595/KOL/2025 for A.Y. 2015-16, wherein\nwe have dismissed the appeal of the revenue by upholding the order of\nId. CIT(A). Therefore, our decision in ITA No. 1595/KOL/2025 for A.Y.\n2015-16 would mutatis mutandis

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

The appeal of the Revenue is dismissed

bogus purchases.\n35. 1. The issue raised in this appeal is similar to one as decided by us\nin ground no.2 in ITA No. 1595/KOL/2025 for A.Y. 2015-16, wherein\nwe have dismissed the appeal of the revenue by upholding the order of\nId. CIT(A). Therefore, our decision in ITA No. 1595/KOL/2025 for A.Y.\n2015-16 would mutatis mutandis

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

The appeal of the Revenue is dismissed

bogus purchases.\n35. 1. The issue raised in this appeal is similar to one as decided by us\nin ground no.2 in ITA No. 1595/KOL/2025 for A.Y. 2015-16, wherein\nwe have dismissed the appeal of the revenue by upholding the order of\nId. CIT(A). Therefore, our decision in ITA No. 1595/KOL/2025 for A.Y.\n2015-16 would mutatis mutandis

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

The appeal of the Revenue is dismissed

bogus purchases.\n35. 1. The issue raised in this appeal is similar to one as decided by us\nin ground no.2 in ITA No. 1595/KOL/2025 for A.Y. 2015-16, wherein\nwe have dismissed the appeal of the revenue by upholding the order of\nId. CIT(A). Therefore, our decision in ITA No. 1595/KOL/2025 for A.Y.\n2015-16 would mutatis mutandis

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

The appeal of the Revenue is dismissed

bogus purchases.\n35. 1. The issue raised in this appeal is similar to one as decided by us\nin ground no.2 in ITA No. 1595/KOL/2025 for A.Y. 2015-16, wherein\nwe have dismissed the appeal of the revenue by upholding the order of\nId. CIT(A). Therefore, our decision in ITA No. 1595/KOL/2025 for A.Y.\n2015-16 would mutatis mutandis

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

The appeal of the Revenue is dismissed

bogus purchases.\n35. 1. The issue raised in this appeal is similar to one as decided by us\nin ground no.2 in ITA No. 1595/KOL/2025 for A.Y. 2015-16, wherein\nwe have dismissed the appeal of the revenue by upholding the order of\nId. CIT(A). Therefore, our decision in ITA No. 1595/KOL/2025 for A.Y.\n2015-16 would mutatis mutandis

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

The appeal of the Revenue is dismissed

bogus purchases.\n35. 1. The issue raised in this appeal is similar to one as decided by us\nin ground no.2 in ITA No. 1595/KOL/2025 for A.Y. 2015-16, wherein\nwe have dismissed the appeal of the revenue by upholding the order of\nId. CIT(A). Therefore, our decision in ITA No. 1595/KOL/2025 for A.Y.\n2015-16 would mutatis mutandis