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

Section 144 despite the fact that all relevant details were filed by the appellant during the course of assessment proceedings 2. on the facts and circumstances of the appellant’s case and in law the learned and CIT (A) erred in confirming the AO’s action of making the estimated addition of ₹ 506,455,949/– on account of alleged bogus

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

Section 144 despite the fact that all relevant details were filed by the appellant during the course of assessment proceedings 2. on the facts and circumstances of the appellant’s case and in law the learned and CIT (A) erred in confirming the AO’s action of making the estimated addition of ₹ 506,455,949/– on account of alleged bogus

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

Section 144 despite the fact that all relevant details were filed by the appellant during the course of assessment proceedings 2. on the facts and circumstances of the appellant’s case and in law the learned and CIT (A) erred in confirming the AO’s action of making the estimated addition of ₹ 506,455,949/– on account of alleged bogus

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

Section 144 despite the fact that all relevant details were filed by the appellant during the course of assessment proceedings 2. on the facts and circumstances of the appellant’s case and in law the learned and CIT (A) erred in confirming the AO’s action of making the estimated addition of ₹ 506,455,949/– on account of alleged bogus

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

Section 144 despite the fact that all relevant details were filed by the appellant during the course of assessment proceedings 2. on the facts and circumstances of the appellant’s case and in law the learned and CIT (A) erred in confirming the AO’s action of making the estimated addition of ₹ 506,455,949/– on account of alleged bogus

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

Section 144 despite the fact that all relevant details were filed by the appellant during the course of assessment proceedings 2. on the facts and circumstances of the appellant’s case and in law the learned and CIT (A) erred in confirming the AO’s action of making the estimated addition of ₹ 506,455,949/– on account of alleged bogus

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

Section 144 despite the fact that all relevant details were filed by the appellant during the course of assessment proceedings 2. on the facts and circumstances of the appellant’s case and in law the learned and CIT (A) erred in confirming the AO’s action of making the estimated addition of ₹ 506,455,949/– on account of alleged bogus

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

Section 144 despite the fact that all relevant details were filed by the appellant during the course of assessment proceedings 2. on the facts and circumstances of the appellant’s case and in law the learned and CIT (A) erred in confirming the AO’s action of making the estimated addition of ₹ 506,455,949/– on account of alleged bogus

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

Section 144 despite the fact that all relevant details were filed by the appellant during the course of assessment proceedings 2. on the facts and circumstances of the appellant’s case and in law the learned and CIT (A) erred in confirming the AO’s action of making the estimated addition of ₹ 506,455,949/– on account of alleged bogus

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

Section 144 despite the fact that all relevant details were filed by the appellant during the course of assessment proceedings 2. on the facts and circumstances of the appellant’s case and in law the learned and CIT (A) erred in confirming the AO’s action of making the estimated addition of ₹ 506,455,949/– on account of alleged bogus

M/S ASHTECH (INDIA) PRIVATE LIMITED,MUMBAI CITY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

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

260/- made by the Assessing Officer for made by the Assessing Officer for bogus purchases under the head ‘fuel/diesel’ under the head ‘fuel/diesel’ purchased from three purchased from three parties. The facts qua the issue in dispute are that the assessee The facts qua the issue in dispute are that the assessee was The facts qua the issue in dispute

M/S ASHTECH (INDIA) PRIVATE LIMITED,MUMBAI CITY vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

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

260/- made by the Assessing Officer for made by the Assessing Officer for bogus purchases under the head ‘fuel/diesel’ under the head ‘fuel/diesel’ purchased from three purchased from three parties. The facts qua the issue in dispute are that the assessee The facts qua the issue in dispute are that the assessee was The facts qua the issue in dispute

M/S ASHTECH (INDIA) PRIVATE LIMITED,MUMBAI CITY vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4) , MUMBAI

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

260/- made by the Assessing Officer for made by the Assessing Officer for bogus purchases under the head ‘fuel/diesel’ under the head ‘fuel/diesel’ purchased from three purchased from three parties. The facts qua the issue in dispute are that the assessee The facts qua the issue in dispute are that the assessee was The facts qua the issue in dispute

M/S ASHTECH (INDIA) PRIVATE LIMITED ,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

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

260/- made by the Assessing Officer for made by the Assessing Officer for bogus purchases under the head ‘fuel/diesel’ under the head ‘fuel/diesel’ purchased from three purchased from three parties. The facts qua the issue in dispute are that the assessee The facts qua the issue in dispute are that the assessee was The facts qua the issue in dispute

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4) MUMBAI, PRATISHTHA BHAVAN MUMBAI vs. ASHTECH INDIA PVT LTD (E-FILING), ASHTECH HOUSE MUMBAI

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

260/- made by the Assessing Officer for made by the Assessing Officer for bogus purchases under the head ‘fuel/diesel’ under the head ‘fuel/diesel’ purchased from three purchased from three parties. The facts qua the issue in dispute are that the assessee The facts qua the issue in dispute are that the assessee was The facts qua the issue in dispute

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 (4) MUMBAI, PRATISHTHA BHAVAN MUMBAI vs. ASHTECH INDIA PVT LTD (E-FILING), ASHTECH HOUSE MUMBAI

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

260/- made by the Assessing Officer for made by the Assessing Officer for bogus purchases under the head ‘fuel/diesel’ under the head ‘fuel/diesel’ purchased from three purchased from three parties. The facts qua the issue in dispute are that the assessee The facts qua the issue in dispute are that the assessee was The facts qua the issue in dispute

M/S ASHTECH (INDIA) PRIVATE LIMITED,MUMBAI CITY vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

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

260/- made by the Assessing Officer for made by the Assessing Officer for bogus purchases under the head ‘fuel/diesel’ under the head ‘fuel/diesel’ purchased from three purchased from three parties. The facts qua the issue in dispute are that the assessee The facts qua the issue in dispute are that the assessee was The facts qua the issue in dispute

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4) MUMBAI , PRATISHTHA BHAVAN MUMBAI vs. ASHTECH INDIA PVT LTD (E-FILING), ASHTECH HOUSE

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

260/- made by the Assessing Officer for made by the Assessing Officer for bogus purchases under the head ‘fuel/diesel’ under the head ‘fuel/diesel’ purchased from three purchased from three parties. The facts qua the issue in dispute are that the assessee The facts qua the issue in dispute are that the assessee was The facts qua the issue in dispute

ASSISTANT COMMISSIONER OF INCOME TAX, THANE vs. KONARK INFRASTRUCTURE (WATER SUPPLY-UMC)(JV), ULHASNAGAR,, ULHASNAGAR

In the result, all the appeals of the Revenue are dismissed and the appeals of the assessee for AY 2013-14 is allowed, for AYs

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. Nos. 3021, 3022, 3023 & 3024/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2013-14, 2014-15, 2015-16 & 2017-18) Konark Infrastructure बिधम/ Dcit, Central Circle – 4 (Water Supply-Umc) (J/V) 6Th Floor, Ashar It Park, Vs. 1St Floor, Sapna Talkies, 16Z, Waghle Estate, Konark Plaza, Near Sapna Thane (W) Garden, Ulhasnagar 42100. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaak9702G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) आयकर अपील सं/ I.T.A. Nos. 3058, 3061, 3060 & 3059/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2013-14, 2014-15, 2015-16 & 2017-18) Dcit, Central Circle – 4 बिधम/ Konark Infrastructure 6Th Floor, Ashar It Park, (Water Supply-Umc) Vs. 16Z, Waghle Estate, Thane (J/V) (W) 1St Floor, Sapna Talkies, Konark Plaza, Near Sapna Garden, Ulhasnagar 42100. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaak9702G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Vijay Mehta Revenue By: Shri Biswanant Das, Cit Dr सुनवाई की तारीख / Date Of Hearing: 06 & 14/02/2024 घोषणा की तारीख /Date Of Pronouncement: 27/02/2024 आदेश / O R D E R Per Bench All These Appeals Preferred By The Revenue & The Assessee Are Against The Orders Of The Ld. Cit(A)-11, Pune, All Dated 30-06- 2023 For Ays 2013-14, 2014-15, 2015-16 & Ay 2017-18. Since The Issues Involved Are Common, All The Appeals Have Been Heard Together. Both The Parties Also Raised Similar Arguments On These A.Ys. 2013-14 To 2015-16 Konark Infrastructure., Issues. Accordingly, We Dispose Off All These Appeals By This Consolidated Order For The Sake Of Convenience.

260/- by making further addition on account of bogus purchases was unjustified in law and he thus urged that the impugned order be quashed. 6. Per contra, the Ld. DR appearing for the Revenue supported the action of AO. He argued that, the assessee had not placed the order of ITSC before the AO and therefore he cannot seek shelter