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

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 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 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

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

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

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

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

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

Section 271(1)(c) of the Act and has raised following grounds of appeal for the Assessment Year 2014-2015: “1. The Ld. CIT(A) erred in deleting the penalty of Rs.1,76,120/- u/s.271(1)(c) of the Act being 100% of alleged tax sought to be evaded on estimation disallowance made of Rs.5,18,153/- 2% on bogus

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

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

Section 271(1)(c) of the Act and has raised following grounds of appeal for the Assessment Year 2014-2015: “1. The Ld. CIT(A) erred in deleting the penalty of Rs.1,76,120/- u/s.271(1)(c) of the Act being 100% of alleged tax sought to be evaded on estimation disallowance made of Rs.5,18,153/- 2% on bogus

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

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

Section 271(1)(c) of the Act and has raised following grounds of appeal for the Assessment Year 2014-2015: “1. The Ld. CIT(A) erred in deleting the penalty of Rs.1,76,120/- u/s.271(1)(c) of the Act being 100% of alleged tax sought to be evaded on estimation disallowance made of Rs.5,18,153/- 2% on bogus

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

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

Section 271(1)(c) of the Act and has raised following grounds of appeal for the Assessment Year 2014-2015: “1. The Ld. CIT(A) erred in deleting the penalty of Rs.1,76,120/- u/s.271(1)(c) of the Act being 100% of alleged tax sought to be evaded on estimation disallowance made of Rs.5,18,153/- 2% on bogus

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

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

Section 271(1)(c) of the Act and has raised following grounds of appeal for the Assessment Year 2014-2015: “1. The Ld. CIT(A) erred in deleting the penalty of Rs.1,76,120/- u/s.271(1)(c) of the Act being 100% of alleged tax sought to be evaded on estimation disallowance made of Rs.5,18,153/- 2% on bogus

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

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

Section 271(1)(c) of the Act and has raised following grounds of appeal for the Assessment Year 2014-2015: “1. The Ld. CIT(A) erred in deleting the penalty of Rs.1,76,120/- u/s.271(1)(c) of the Act being 100% of alleged tax sought to be evaded on estimation disallowance made of Rs.5,18,153/- 2% on bogus

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

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

Section 271(1)(c) of the Act and has raised following grounds of appeal for the Assessment Year 2014-2015: “1. The Ld. CIT(A) erred in deleting the penalty of Rs.1,76,120/- u/s.271(1)(c) of the Act being 100% of alleged tax sought to be evaded on estimation disallowance made of Rs.5,18,153/- 2% on bogus

NITIN P. CHHEDA,MUMBAI vs. ITO 23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

Bench: Shri C.N. Prasad, Hon'Ble

bogus purchases. Shri Nitin P. Chheda 2. In so far as the validity of assessment is concerned, briefly stated the facts are that the assessee filed returns of income for the A.Ys. 2009-10 and 2010-11 and the returns were processed u/s. 143(1) of the Act. Subsequently by way of issue of notice dated

NITIN P. CHHEDA,MUMBAI vs. ITO 23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

Bench: Shri C.N. Prasad, Hon'Ble

bogus purchases. Shri Nitin P. Chheda 2. In so far as the validity of assessment is concerned, briefly stated the facts are that the assessee filed returns of income for the A.Ys. 2009-10 and 2010-11 and the returns were processed u/s. 143(1) of the Act. Subsequently by way of issue of notice dated