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

89,55,514/-, M/s Ranisati Coke Trading co. of ₹40,38,23,767/- and M/s Steel Centre of ₹10,78,87,644/-. The ld. AO discussed in detail the facts qua these parties and entry operators involved in providing accommodation entries. The ld. AO also noted that the entire purchases and sales were done through same commission agents and these

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

89,55,514/-, M/s Ranisati Coke Trading co. of ₹40,38,23,767/- and M/s Steel Centre of ₹10,78,87,644/-. The ld. AO discussed in detail the facts qua these parties and entry operators involved in providing accommodation entries. The ld. AO also noted that the entire purchases and sales were done through same commission agents and these

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

89,55,514/-, M/s Ranisati Coke Trading co. of ₹40,38,23,767/- and M/s Steel Centre of ₹10,78,87,644/-. The ld. AO discussed in detail the facts qua these parties and entry operators involved in providing accommodation entries. The ld. AO also noted that the entire purchases and sales were done through same commission agents and these

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

89,55,514/-, M/s Ranisati Coke Trading co. of ₹40,38,23,767/- and M/s Steel Centre of ₹10,78,87,644/-. The ld. AO discussed in detail the facts qua these parties and entry operators involved in providing accommodation entries. The ld. AO also noted that the entire purchases and sales were done through same commission agents and these

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

89,55,514/-, M/s Ranisati Coke Trading co. of ₹40,38,23,767/- and M/s Steel Centre of ₹10,78,87,644/-. The ld. AO discussed in detail the facts qua these parties and entry operators involved in providing accommodation entries. The ld. AO also noted that the entire purchases and sales were done through same commission agents and these

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

89,55,514/-, M/s Ranisati Coke Trading co. of ₹40,38,23,767/- and M/s Steel Centre of ₹10,78,87,644/-. The ld. AO discussed in detail the facts qua these parties and entry operators involved in providing accommodation entries. The ld. AO also noted that the entire purchases and sales were done through same commission agents and these

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 69C of the Act as unexplained expenditure in respect or the aforesaid purchases. Consequently, ground 1 to 4 of the Revenue's appeal are dismissed. “ e. ACIT Vs. Ramila Praveen Shah Order dated OS.03.2015 of Hon'ble ITAT, Mumbai Bench in ITA No. 5246/Mum/2013 "6. ----------- If the addition made by the AO. is accepted, then G.P. Ratio

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.

89,55,514/-, M/s Ranisati Coke\nTrading co. of ₹40,38,23,767/- and M/s Steel Centre of ₹10,78,87,644/-. The Id. AO\ndiscussed in detail the facts qua these parties and entry operators involved in providing\naccommodation entries. The Id. AO also noted that the entire purchases and sales were\ndone through same commission agents and these

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.

89,55,514/-, M/s Ranisati Coke\nTrading co. of ₹40,38,23,767/- and M/s Steel Centre of ₹10,78,87,644/-. The Id. AO\ndiscussed in detail the facts qua these parties and entry operators involved in providing\naccommodation entries. The Id. AO also noted that the entire purchases and sales were\ndone through same commission agents and these

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.

89,55,514/-, M/s Ranisati Coke\nTrading co. of ₹40,38,23,767/- and M/s Steel Centre of ₹10,78,87,644/-. The Id. AO\ndiscussed in detail the facts qua these parties and entry operators involved in providing\naccommodation entries. The Id. AO also noted that the entire purchases and sales were\ndone through same commission agents and these

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

The appeal of the Revenue is dismissed

89,55,514/-, M/s Ranisati Coke Trading\nco. of ₹40,38,23,767/- and M/s Steel Centre of ₹10,78,87,644/-. The\nId. AO discussed in detail the facts qua these parties and entry\noperators involved in providing accommodation entries. The Id. AO also\nnoted that the entire purchases and sales were done through same\ncommission agents and these

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

The appeal of the Revenue is dismissed

89,55,514/-, M/s Ranisati Coke Trading\nco. of ₹40,38,23,767/- and M/s Steel Centre of ₹10,78,87,644/-. The\nId. AO discussed in detail the facts qua these parties and entry\noperators involved in providing accommodation entries. The Id. AO also\nnoted that the entire purchases and sales were done through same\ncommission agents and these

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

89,55,514/-, M/s Ranisati Coke Trading\nco. of ₹40,38,23,767/- and M/s Steel Centre of ₹10,78,87,644/-. The\nId. AO discussed in detail the facts qua these parties and entry\noperators involved in providing accommodation entries. The Id. AO also\nnoted that the entire purchases and sales were done through same\ncommission agents and these

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

The appeal of the Revenue is dismissed

89,55,514/-, M/s Ranisati Coke Trading\nco. of ₹40,38,23,767/- and M/s Steel Centre of ₹10,78,87,644/-. The\nId. AO discussed in detail the facts qua these parties and entry\noperators involved in providing accommodation entries. The Id. AO also\nnoted that the entire purchases and sales were done through same\ncommission agents and these

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

The appeal of the Revenue is dismissed

89,55,514/-, M/s Ranisati Coke Trading\nco. of ₹40,38,23,767/- and M/s Steel Centre of ₹10,78,87,644/-. The\nId. AO discussed in detail the facts qua these parties and entry\noperators involved in providing accommodation entries. The Id. AO also\nnoted that the entire purchases and sales were done through same\ncommission agents and these

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

The appeal of the Revenue is dismissed

89,55,514/-, M/s Ranisati Coke Trading\nco. of ₹40,38,23,767/- and M/s Steel Centre of ₹10,78,87,644/-. The\nId. AO discussed in detail the facts qua these parties and entry\noperators involved in providing accommodation entries. The Id. AO also\nnoted that the entire purchases and sales were done through same\ncommission agents and these

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

The appeal of the Revenue is dismissed

89,55,514/-, M/s Ranisati Coke Trading\nco. of ₹40,38,23,767/- and M/s Steel Centre of ₹10,78,87,644/-. The\nId. AO discussed in detail the facts qua these parties and entry\noperators involved in providing accommodation entries. The Id. AO also\nnoted that the entire purchases and sales were done through same\ncommission agents and these

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

The appeal of the Revenue is dismissed

89,55,514/-, M/s Ranisati Coke Trading\nco. of ₹40,38,23,767/- and M/s Steel Centre of ₹10,78,87,644/-. The\nId. AO discussed in detail the facts qua these parties and entry\noperators involved in providing accommodation entries. The Id. AO also\nnoted that the entire purchases and sales were done through same\ncommission agents and these

SATYA PRAKASH SHARMA ,KOLKATA vs. PR.CIT, KOLKATA - 12, KOLKATA

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

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

bogus purchases to the tune of Rs.4,43 cr. We note that the AO had issued “reasons to reopen” vide letter dated 10.08.2015 (refer pages 42-43 paper book) and pursuant to which the assessee filed his reply vide letter dated 31.08.2015 (refer pages 44-48 paper book) and AO thereafter issued notice u/s. 142(1) dated 15.10.2015 pursuant