ITO41(2)(3),MUMBAI, BKC, MUMBAI vs. NIRMIT JATIN LATHIA, MUMBAI

In the result, both the appeals of the assessee and Revenue

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2010-11 Nirmit Jatin Lathia, Ito 29(2)(2), 2B/101, Jain Upashraya Lane, Kautilya Bhavan, Bkc, Vs. Tagore Nagar, Vikhroli East, Mumbai-400051. Mumbai-400083. Pan No. Acgpl 0296 F Appellant Respondent Assessment Year: 2010-11 Ito 41(2)(3), Nirmit Jatin Lathia, Room No. 732, Om Sai Chs, Bldg. No. 2, B-Wing, Kautilya Bhavan, Bkc, Vs. Flat No. 101, Opp Bharat Nagar Mumbai-400051. Jain Upashraya Lane, Vikhroli (E), Mumbai-400083. Pan No. Acgpl 0296 F Appellant Respondent

bogus purchases of Rs.2,75,25,669/ purchases of Rs.2,75,25,669/- observing as under: Nirmit Jatin Lathia ITA Nos. 4784, 4828/MUM/2023 “ 6. Decision 6.1 This appeal has been filed by the appellant to this office that the This appeal has been filed by the appellant to this office that the This appeal has been filed by the appellant

NIRMIT JATIN LATHIA,MUMBAI vs. ITO 29(2)(2), MUMBAI

In the result, both the appeals of the assessee and Revenue

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2010-11 Nirmit Jatin Lathia, Ito 29(2)(2), 2B/101, Jain Upashraya Lane, Kautilya Bhavan, Bkc, Vs. Tagore Nagar, Vikhroli East, Mumbai-400051. Mumbai-400083. Pan No. Acgpl 0296 F Appellant Respondent Assessment Year: 2010-11 Ito 41(2)(3), Nirmit Jatin Lathia, Room No. 732, Om Sai Chs, Bldg. No. 2, B-Wing, Kautilya Bhavan, Bkc, Vs. Flat No. 101, Opp Bharat Nagar Mumbai-400051. Jain Upashraya Lane, Vikhroli (E), Mumbai-400083. Pan No. Acgpl 0296 F Appellant Respondent

bogus purchases of Rs.2,75,25,669/ purchases of Rs.2,75,25,669/- observing as under: Nirmit Jatin Lathia ITA Nos. 4784, 4828/MUM/2023 “ 6. Decision 6.1 This appeal has been filed by the appellant to this office that the This appeal has been filed by the appellant to this office that the This appeal has been filed by the appellant

INCOME TAX OFFICER, KALYAN vs. J D ELECTRIC WORKS, KALYAN

In the result, the appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry () Assessment Year: 2009-10

bogus purchases  delivery challans delivery challans  transport receipts transport receipts  Copies of confirmation from alleged hawala dealers Copies of confirmation from alleged hawala dealers  Copy of revised income tax return for AY 2011 Copy of revised income tax return for AY 2011-12 depicting Copy of revised income tax return for AY 2011 additional

WIND WORLD INDIA LTD.,MUMBAI vs. DCIT CENTRAL CIRCLE-3(1), MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

income determined by the AO on account of the addition of bogus purchases and bogus expenses. It is observed that

WIND WORLD INDIA LIMITEAD,MUMBAI vs. DCIT CENTRAL CIRCLE-3(1), MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

income determined by the AO on account of the addition of bogus purchases and bogus expenses. It is observed that

WIND WORLD INDIA LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 3 (1), MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

income determined by the AO on account of the addition of bogus purchases and bogus expenses. It is observed that

DCIT - CC 3 (1), MUMBAI vs. WIND WORLD INDIA LTD., MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

income determined by the AO on account of the addition of bogus purchases and bogus expenses. It is observed that

WIND WORLD INDIA LTD.,MUMBAI vs. DCIT CENTRAL CIRCLE-3(1), MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

income determined by the AO on account of the addition of bogus purchases and bogus expenses. It is observed that

DCIT CENTRAL CIRCLE-3(1), MUMBAI vs. WIND WORLD INDIA LTD., MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

income determined by the AO on account of the addition of bogus purchases and bogus expenses. It is observed that

DCIT - CC 3(1), MUMBAI vs. WIND WORLD INDIA LTD., MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

income determined by the AO on account of the addition of bogus purchases and bogus expenses. It is observed that

DCIT CENTRAL CIRCLE-3(1), MUMBAI vs. WIND WORLD INDIA LTD., MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

income determined by the AO on account of the addition of bogus purchases and bogus expenses. It is observed that

WIND WORLD INDIA LIMITEAD,MUMBAI vs. DCIT CENTRAL CIRCLE-3(1), MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

income determined by the AO on account of the addition of bogus purchases and bogus expenses. It is observed that

DCIT CENTRAL CIRCLE 3 (1), MUMBAI vs. WIND WORLD INDIA LIMITED, MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

income determined by the AO on account of the addition of bogus purchases and bogus expenses. It is observed that

WIND WORLD INDIA LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 3 (1), MUMBAI

In the result, appeal filed by the assessee in ITA number

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

income determined by the AO on account of the addition of bogus purchases and bogus expenses. It is observed that

OMKAR METAL AND ALLOYS CORPORATION ,C P TANK MUMBAI vs. INCOME TAX OFFICER 19. 2. 4, MATRU MANDIR

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2009-10 Omkar Metal & Alloys Ito 19.2.4, Corporation, C P Tank Matru Mandir, Opp Bhatia Room No. 47, Balakrishna Vs. Hospital, Grant Road (West), Niwas, 2Nd Floor, 2Nd Mumbai-400007. Panjarapole Lane, Mumbai-400004. Pan No. Aaafo 4997 N Appellant Respondent

purchase in the assessee’s income. By impugned order by CIT(A) directed to restrict the addition to income. By impugned order by CIT(A) directed to restrict the addition to income. By impugned order by CIT(A) directed to restrict the addition to the extent of 6.5% of alleged bogus

ITO 25(2)(1), MUMBAI vs. ACTUBE ENTERPRISES, MUMBAI

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.3941/Mum/2017 (नििाारण वर्ा / Assessment Year : 2010-11) बिाम/ Income Tax Officer-25(2)(1) Actube Enterprises Room No. 505, C-10, 5Th 27, Laxmi Flat Owner Floor, Pratyakshkar Chs Limited , V. Bhavan, Bkc, M.G. Road Extension, Bandra(East), Vile Parle(East), Mumbai-400051 Mumbai-400057 स्थायी ऱेखा सं./ Pan: Aabfa2570J (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri. Vivek Anand Ojha (Dr) Assessee By: Apurva R. Shah (Ar) सुनवाई की तारीख /Date Of Hearing : 01.07.2019 घोषणा की तारीख /Date Of Pronouncement : 05.08.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 3941/Mum/2017, Is Directed Against Appellate Order Dated 15.03.2017 In Appeal No. Cit(A)-37/It-722/Ito-25(2)(1)/15-16, Passed By Learned Commissioner Of Income Tax (Appeals)-37, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year(Ay) 2010-11, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 31.12.2015 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) R.W.S. 147 Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay:2010-11. I.T.A. No.3941/Mum/2017

addition of 25% of the purchases in cases involving bogus purchases. The head note is as under:- "Assessment income from

DCIT CC-7(2), MUMBAI, MUMBAI vs. MAN INDUSTRIES (I) LTD., MUMBAI

In the result, both the both the appeal of the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

Income-tax Appellate Tribunal tax Appellate Tribunal (ITAT). The ITAT vide its order dated 25.11.2021 restricted the (ITAT). The ITAT vide its order dated 25.11.2021 restricted the (ITAT). The ITAT vide its order dated 25.11.2021 restricted the addition made on account of bogus purchases

DCIT CC 7(2), MUMBAI, MUMBAI vs. M/S MAN INDUSTRIES (INDIA) LIMITED, MUMBAI

In the result, both the both the appeal of the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

Income-tax Appellate Tribunal tax Appellate Tribunal (ITAT). The ITAT vide its order dated 25.11.2021 restricted the (ITAT). The ITAT vide its order dated 25.11.2021 restricted the (ITAT). The ITAT vide its order dated 25.11.2021 restricted the addition made on account of bogus purchases