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

153,943,689/– on account of unaccounted cash expenses in the form of speed money by allowing telescoping as the additions have been confirmed in respect of bogus purchases and bogus transport expenses without appreciating that assessee has contested the addition made on account of bogus purchases and bogus transport expenses 6. whether on the facts and circumstances

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

153,943,689/– on account of unaccounted cash expenses in the form of speed money by allowing telescoping as the additions have been confirmed in respect of bogus purchases and bogus transport expenses without appreciating that assessee has contested the addition made on account of bogus purchases and bogus transport expenses 6. whether on the facts and circumstances

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

153,943,689/– on account of unaccounted cash expenses in the form of speed money by allowing telescoping as the additions have been confirmed in respect of bogus purchases and bogus transport expenses without appreciating that assessee has contested the addition made on account of bogus purchases and bogus transport expenses 6. whether on the facts and circumstances

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

153,943,689/– on account of unaccounted cash expenses in the form of speed money by allowing telescoping as the additions have been confirmed in respect of bogus purchases and bogus transport expenses without appreciating that assessee has contested the addition made on account of bogus purchases and bogus transport expenses 6. whether on the facts and circumstances

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

153,943,689/– on account of unaccounted cash expenses in the form of speed money by allowing telescoping as the additions have been confirmed in respect of bogus purchases and bogus transport expenses without appreciating that assessee has contested the addition made on account of bogus purchases and bogus transport expenses 6. whether on the facts and circumstances

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

153,943,689/– on account of unaccounted cash expenses in the form of speed money by allowing telescoping as the additions have been confirmed in respect of bogus purchases and bogus transport expenses without appreciating that assessee has contested the addition made on account of bogus purchases and bogus transport expenses 6. whether on the facts and circumstances

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

153,943,689/– on account of unaccounted cash expenses in the form of speed money by allowing telescoping as the additions have been confirmed in respect of bogus purchases and bogus transport expenses without appreciating that assessee has contested the addition made on account of bogus purchases and bogus transport expenses 6. whether on the facts and circumstances

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

153,943,689/– on account of unaccounted cash expenses in the form of speed money by allowing telescoping as the additions have been confirmed in respect of bogus purchases and bogus transport expenses without appreciating that assessee has contested the addition made on account of bogus purchases and bogus transport expenses 6. whether on the facts and circumstances

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

153,943,689/– on account of unaccounted cash expenses in the form of speed money by allowing telescoping as the additions have been confirmed in respect of bogus purchases and bogus transport expenses without appreciating that assessee has contested the addition made on account of bogus purchases and bogus transport expenses 6. whether on the facts and circumstances

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

153,943,689/– on account of unaccounted cash expenses in the form of speed money by allowing telescoping as the additions have been confirmed in respect of bogus purchases and bogus transport expenses without appreciating that assessee has contested the addition made on account of bogus purchases and bogus transport expenses 6. whether on the facts and circumstances

RAJKUMARI SINGH,NAVI MUMBAI vs. DCIT CEN CIR 8, MUMBAI

Bench: Shri Joginder Singh () & Shri G Manjunatha ()

bogus purchases and fictitious sales booked by the assessee in its books of account on the ground that although the assessee claims to have booked fictitious sales in its books of account in order to enhance sales turnover for the purpose of obtaining bank finance, but failed to file necessary evidence to prove that sales turnover booked in books

HYDROAIR TECTONICS (PCD) LTD,NAVI MUMBAI vs. DCIT CEN CIR 2(1), MUMBAI

Bench: Shri Joginder Singh () & Shri G Manjunatha ()

bogus purchases and fictitious sales booked by the assessee in its books of account on the ground that although the assessee claims to have booked fictitious sales in its books of account in order to enhance sales turnover for the purpose of obtaining bank finance, but failed to file necessary evidence to prove that sales turnover booked in books

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(1), MUMBAI vs. M/S SKYWAY INFRA PROJECTS PRIVATE LIMITED, MUMBAI

In the result, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, whereas appeals of the revenue are par...

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20 & Assessment Year: 2020-21

bogus purchase ignoring the fact that the assessee failed failed failed to to to prove prove prove the the the genuineness genuineness genuineness of of of purchases, purchases, purchases, andany andany andany expenditure in respect of which payments by account payee expenditure in respect of which payments by account payee expenditure in respect of which payments by account payee cheques

DCIT 3(1)(1),MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD, MUMBAI

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

bogus purchases for the Assessment Year 2014- 2015 only the addition to the extent of INR.5,18,153/- got sustained. 9. Thereafter, the Assessing Officer passed Penalty Order, dated 29/03/2024, levying penalty of INR.1,76,210/- under Section

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

bogus purchases for the Assessment Year 2014- 2015 only the addition to the extent of INR.5,18,153/- got sustained. 9. Thereafter, the Assessing Officer passed Penalty Order, dated 29/03/2024, levying penalty of INR.1,76,210/- under Section

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

bogus purchases for the Assessment Year 2014- 2015 only the addition to the extent of INR.5,18,153/- got sustained. 9. Thereafter, the Assessing Officer passed Penalty Order, dated 29/03/2024, levying penalty of INR.1,76,210/- under Section

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

bogus purchases for the Assessment Year 2014- 2015 only the addition to the extent of INR.5,18,153/- got sustained. 9. Thereafter, the Assessing Officer passed Penalty Order, dated 29/03/2024, levying penalty of INR.1,76,210/- under Section

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

bogus purchases for the Assessment Year 2014- 2015 only the addition to the extent of INR.5,18,153/- got sustained. 9. Thereafter, the Assessing Officer passed Penalty Order, dated 29/03/2024, levying penalty of INR.1,76,210/- under Section

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

bogus purchases for the Assessment Year 2014- 2015 only the addition to the extent of INR.5,18,153/- got sustained. 9. Thereafter, the Assessing Officer passed Penalty Order, dated 29/03/2024, levying penalty of INR.1,76,210/- under Section