DCIT CC 5 1 MUMBAI, MUMBAI vs. JAGDISHKUMAR M GUPTA , MUMBAI

bogus purchase, scrap\nsale in coat and out of books murum expenses and mentioned in\ndairy.\n8. The appellant craves leave to add, delete, modify the grounds of\nappeal before or at the time of hearing.\"\n3. The Assessee has raised the following additional grounds of\nappeal vide letter dated 26.03.2025 filed with registry

JAGDISHKUMAR MADANLAL GUPTA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

bogus purchase, scrap\nsale in coat and out of books murum expenses and mentioned in\ndairy.\n8. The appellant craves leave to add, delete, modify the grounds of\nappeal before or at the time of hearing.\"\n3. The Assessee has raised the following additional grounds of\nappeal vide letter dated 26.03.2025 filed with registry

JAGDISHKUMAR MADANLAL GUPTA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

bogus purchase, scrap\nsale in coat and out of books murum expenses and mentioned in\ndairy.\n8. The appellant craves leave to add, delete, modify the grounds of\nappeal before or at the time of hearing.\"\n3. The Assessee has raised the following additional grounds of\nappeal vide letter dated 26.03.2025 filed with registry

DCIT CC 5 1 MUMBAI, MUMBAI vs. JAGDISHKUMAR M GUPTA , MUMBAI

bogus purchase, scrap\nsale in coat and out of books murum expenses and mentioned in\ndairy.\n\n8. The appellant craves leave to add, delete, modify the grounds of\nappeal before or at the time of hearing.\"\n\n3. The Assessee has raised the following additional grounds of\nappeal vide letter dated 26.03.2025 filed with registry

DCIT CC 5 1 MUMBAI, MUMBAI vs. JAGDISHKUMAR M GUPTA , MUMBAI

bogus purchase, scrap\nsale in coat and out of books murum expenses and mentioned in\ndairy.\n\n8. The appellant craves leave to add, delete, modify the grounds of\nappeal before or at the time of hearing.\"\n\n3. The Assessee has raised the following additional grounds of\nappeal vide letter dated 26.03.2025 filed with registry

MARK FOODS,MUMBAI vs. INCOME TAX OFFICER-28(2)(1), MUMBAI

In the result, both the appeals filed by assessee are allowed

Bench: Shri Saktijit Dey & Shri Girish Agrawal

bogus purchase merely on surmises, conjecture and suspicion. 12. The appellant craves leave to add, alter, delete or modify all or any of the above grounds of appeal. All the above grounds are without prejudice to each other.” “1. In the facts and circumstances of the case and in law, the Learned CIT(A) has erred in upholding the action

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

section 145(3) to reject\n60 J Kumar Infraprojects Ltd.\nbooks of account, the Assessing Officer was not justified in\nmaking additions on an estimate basis.\n(Page 17 to 18 of Paper Book – II; Relevant para 5 on\npage 18)\nThe Hon’ble Delhi High Court in the case of PCIT v.Forum\nSales (P.) Ltd.[2024] 160 taxmann.com

IMPRESSIVE TRADING PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 10(1)(1), MUMBAI

In the result, all the above appeals in ITA Nos

Bench: Shri Narendra Kumar Choudhry & Shri Prabhash Shankar

151A of the Act read with notification issued on 29.03.2022 regarding e-Assessment of Income Escaping Assessment Scheme, 2022. 6. On the facts and under the circumstances of the case and in law the Ld. Commissioner of Income Tax (Appeals) has erred in confirming the addition made of Rs. 1,16,22,479/- (being 36 percentage of credit entries

IMPRESSIVE TRADING PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 10(1)(1), MUMBAI

In the result, all the above appeals in ITA Nos

Bench: Shri Narendra Kumar Choudhry & Shri Prabhash Shankar

151A of the Act read with notification issued on 29.03.2022 regarding e-Assessment of Income Escaping Assessment Scheme, 2022. 6. On the facts and under the circumstances of the case and in law the Ld. Commissioner of Income Tax (Appeals) has erred in confirming the addition made of Rs. 1,16,22,479/- (being 36 percentage of credit entries

IMPRESSIVE TRADING PVT. LTD.,MUMBAI vs. INCOME TAX OFFICER 10(1)(1), MUMBAI

151A of the Act read with notification issued on 29.03.2022 regarding e-Assessment of Income Escaping Assessment Scheme, 2022. 6. On the facts and under the circumstances of the case and in law the Ld. Commissioner of Income Tax (Appeals) has erred in confirming the addition made of Rs. 1,16,22,479/- (being 36 percentage of credit entries

RAJESH GOKULCHAND AGRAWAL,MUMBAI vs. INCOME TAX OFFICER, WD-41(3)(3), MUMBAI

In the result, the grounds of appeal

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Rajesh Gokulchand Agrawal Ito, Ward-41(3)(3), G.M. Enterprises, 24,Old Hanuman Vs Kautilyabhavan, Bandrakurla Lane, Kalbadevi Road, Complex, Bandra (East), Mumbai – 400002. Mumbai-400051. [Pan No. Aawpa9648Q] Appellant / Assessee Respondent / Revenue

151A of the Act; 3.0 On facts and circumstances of the case and in law, Ld. CIT(A) erred in confirming the addition u/s.69C of entire (100%) purchase of traded goods (fabrics) made from alleged non-genuine supplier M/s. RajshreeVanijyaUdyog of Rs.45,39,400/-; Rajesh Gokulchand Agrawal 4.0 The Ld. CIT(A), before confirming the addition of alleged non-genuine

DCIT CC 5-1, MUMBAI, MUMBAI vs. J KUMAR INFRAPROJECTS LIMITED , MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 65B obtained at the time of taking the document, without which, the secondary evidence pertaining to that electronic record, is inadmissible. (Page 38 to 52 of Paper Book – II; Relevant para 12-17 on page 43-45) The Hon’ble Madras High Court in the case of Saravana Selvarathnam Retails

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 65B obtained at the time of taking the document, without which, the secondary evidence pertaining to that electronic record, is inadmissible. (Page 38 to 52 of Paper Book – II; Relevant para 12-17 on page 43-45) The Hon’ble Madras High Court in the case of Saravana Selvarathnam Retails

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 65B obtained at the time of taking the document, without which, the secondary evidence pertaining to that electronic record, is inadmissible. (Page 38 to 52 of Paper Book – II; Relevant para 12-17 on page 43-45) The Hon’ble Madras High Court in the case of Saravana Selvarathnam Retails

J KUMAR INFRAPROJECTS LIMITED,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 65B obtained at the time of taking the document, without which, the secondary evidence pertaining to that electronic record, is inadmissible. (Page 38 to 52 of Paper Book – II; Relevant para 12-17 on page 43-45) The Hon’ble Madras High Court in the case of Saravana Selvarathnam Retails

DCIT, MUMBAI vs. J KUMAR INFRAPROJECTS LIMITED, MUMBAI

The Appeal of the Assessee is partly allowed and that of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 65B obtained at the time of taking the document, without which, the secondary evidence pertaining to that electronic record, is inadmissible. (Page 38 to 52 of Paper Book – II; Relevant para 12-17 on page 43-45) The Hon’ble Madras High Court in the case of Saravana Selvarathnam Retails

DCIT CC 5 1 MUMBAI, MUMBAI vs. J KUMAR INFRAPROJECTS LTD, MUMBAI

151A of the Act and hence the\ndecision of the jurisdictional High Court i.e. in the case of\nGanesh Jagtap may be followed.”\n43 J Kumar Infraprojects Ltd.\n27. We have heard the counsels for both the parties, perused\nthe material placed on record, considered the rival contentions\nand also considered the submission filed by the Assessee

ADVANCED COMPUTERS AND MOBILES INDIA PRIVATE LIMITED ,MUMBAI vs. DCIT CIRCLE 1(1)(1), MUMBAI

In the result, the ground No

Bench: Shri Pawan Singh & Ms. Padmavathy S(Physical Hearing) Advanced Computers & Mobiles Dcit, Circle – 1(1)(1), Mumbai Room No. 533, 5Th Floor, India Private Limited Vs Unit No. 9, Ground Floor, Aayakarbhavan, M.K. Road, Yusuf Building, Flora Fountain, Fort, Mumbai – 400020. Mumbai – 400001. [Pan: Aamca5425A] Appellant / Assessee Respondent / Revenue

151A of the Act as the same have passed issued by the Jurisdictional Assessing Officer instead of Faceless Assessing Officer. Thus, 2 Advanced Computers and Mobiles India Private Limited the entire reassessment proceedings initiated under section 147 of the Act are bad in law and without jurisdiction and the same may be quashed and set aside. 3. The reopening under