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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

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

37,251 Total Total 2,75,25,669/ 2,75,25,669/- 4. On further appeal, the Ld. CIT(A) held that against the bogus On further appeal, the Ld. CIT(A) held that against the bogus On further appeal, the Ld. CIT(A) held that against the bogus bills, assessee must have made bogus purchases from the market assessee

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

37,251 Total Total 2,75,25,669/ 2,75,25,669/- 4. On further appeal, the Ld. CIT(A) held that against the bogus On further appeal, the Ld. CIT(A) held that against the bogus On further appeal, the Ld. CIT(A) held that against the bogus bills, assessee must have made bogus purchases from the market assessee

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

section 143(3) r.w.s. 147 of the ) r.w.s. 147 of the Act. On further appeal On further appeal, the ld CIT(A) deleted the addition. Aggrieved, , the ld CIT(A) deleted the addition. Aggrieved, the Revenue is in appeal raising grounds reproduced above. the Revenue is in appeal raising grounds reproduced above. the Revenue is in appeal raising grounds reproduced

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

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

bogus sales to the extent of Rs.862.57 crores, when investigation carried out during the course of remand proceedings did not yield desired results. Further, we are of the considered view that when the assessee is a habitual offender of falsification of its books of account by booking bogus purchases as well as bogus sales, so as to siphon

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

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

bogus sales to the extent of Rs.862.57 crores, when investigation carried out during the course of remand proceedings did not yield desired results. Further, we are of the considered view that when the assessee is a habitual offender of falsification of its books of account by booking bogus purchases as well as bogus sales, so as to siphon

DANCO ENTERPRISES INDIA PRIVATE LIMITED ,MUMBAI vs. ITO, WARD 9(3)(1), MUMBAI

In the result, both the appeals of the assessee are allowed for In the result, both the appeals of the assessee are allowed for In the result, both the appeals of the assessee are allowed for stati...

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

37,20,787/- under section 69C of the Act on under section 69C of the Act on account of purchases of various materials from M/s account of purchases of various materials from M/s account of purchases of various materials from M/s Basant Marketing Private Limited by treating them as Basant Marketing Private Limited by treating them as Basant Marketing Private

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

section 3 of Taxation and other axation and other laws (relaxation of certain laws (relaxation of certain provisions) ordinance, 2020, by ordinance, 2020, by way of notification issued, the time limit the time limit for passing the assessment order passing the assessment order was extended up to 30/09/2021. He submitted that though the 30/09/2021. He submitted that though the 30/09/2021

DCIT CENT. CIR-1(2) , MUMBAI vs. M/S. ALPHA ASSOCIATES, MUMBAI

In the result, the ground

Bench: Shri Om Prakash Kant ()And Ms Kavitha Rajagopal () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13

bogus purchases in books of accounts of the group e in books of accounts of the group entities ntities amounting to M/s Alpha Associates ITA Nos. 1851 & 1846/M/2021 ₹57,37,26,731/-. In post search proceeding before the . In post search proceeding before the . In post search proceeding before the Investigation wing, this amount was revised to was revised

DCIT CENT. CIR 1(2) , MUMBAI vs. M/S. ALPHA ASSOCIATES, MUMBAI

In the result, the ground

Bench: Shri Om Prakash Kant ()And Ms Kavitha Rajagopal () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2012-13

bogus purchases in books of accounts of the group e in books of accounts of the group entities ntities amounting to M/s Alpha Associates ITA Nos. 1851 & 1846/M/2021 ₹57,37,26,731/-. In post search proceeding before the . In post search proceeding before the . In post search proceeding before the Investigation wing, this amount was revised to was revised