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

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 : Mr. Mandar Vaidya Assessee by : Mr. Sunil Shinde, Sr. DR Revenue by : 16/05/2024 Date of Hearing : 28/05/2024

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

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 : Mr. Mandar Vaidya Assessee by : Mr. Sunil Shinde, Sr. DR Revenue by : 16/05/2024 Date of Hearing : 28/05/2024

BHARAT DE vs. HI DAGHA,THANEVS.ITO WARD 3(1), KALYAN

In the result, both the appeals of the assessee are dismissed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 & Assessment Year: 2010-11 Bharat Devshi Dagha, Ito, Ward 3(1), 3/13, Geet Govind Chs. Rani Mansion Manpada Road, Vs. Maharashtra-421301. Dombivli East-421 201. Pan No. Aarpd 9399 Q Appellant Respondent

41 ITR 191 201-02 (SC) examining the power of court to 02 (SC) examining the power of court to investigate the belief of the AO has held as under: investigate the belief of the AO has held as under:- "All that is necessary to give special jurisdiction under section "All that is necessary to give special jurisdiction under section

BHARAT DE vs. HI DAGHA,THANEVS.ITO WARD 3(1), KALYAN

In the result, both the appeals of the assessee are dismissed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 & Assessment Year: 2010-11 Bharat Devshi Dagha, Ito, Ward 3(1), 3/13, Geet Govind Chs. Rani Mansion Manpada Road, Vs. Maharashtra-421301. Dombivli East-421 201. Pan No. Aarpd 9399 Q Appellant Respondent

41 ITR 191 201-02 (SC) examining the power of court to 02 (SC) examining the power of court to investigate the belief of the AO has held as under: investigate the belief of the AO has held as under:- "All that is necessary to give special jurisdiction under section "All that is necessary to give special jurisdiction under section

M/S A J COAL PVT LTD.,MUMBAI vs. ITO 6 (1)(1), MUMBAI

In the result, both the appeals of the assessee and the In the result, both the appeals of the assessee and the In the result, both the appeals of the assessee and the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 Ito-6(1)(1), M/S A.J. Coal Pvt. Ltd., Aayakar Bhavan, 24A, Coal Depot, Sewree (E), Vs. Room No. 503, 5Th Floor, M.K. Mumbai-400015. Road, New Marine Lines, Mumbai-400020. Pan No. Aabca 0386 M Appellant Respondent Assessment Year: 2009-10 M/S A.J. Coal Pvt. Ltd., Ito-6(1)(1), C/O M/S Jayesh Sanghrajka & Aayakar Bhavan, Room No. 503, Co. Llp, 405, Hind Rajasthan Vs. 5Th Floor, M.K. Road, New Marine Centre, Ds Phalke Road, Dadar Lines, Mumbai-400020. (East), Mumbai-400014. Pan No. Aabca 0386 M Appellant Respondent

bogus purchases is M/s A.J. Coal Pvt. Ltd. received accommodation entry from such party." received accommodation entry from such party." 6. Though the tax effect in this case is Rs.3,41,042/ 6. Though the tax effect in this case is Rs.3,41,042/ 6. Though the tax effect in this case is Rs.3,41,042/-, however this appeal

ITO 6 (1)(1), MUMBAI vs. M/S A J COAL PVT LTD., MUMBAI

In the result, both the appeals of the assessee and the In the result, both the appeals of the assessee and the In the result, both the appeals of the assessee and the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 Ito-6(1)(1), M/S A.J. Coal Pvt. Ltd., Aayakar Bhavan, 24A, Coal Depot, Sewree (E), Vs. Room No. 503, 5Th Floor, M.K. Mumbai-400015. Road, New Marine Lines, Mumbai-400020. Pan No. Aabca 0386 M Appellant Respondent Assessment Year: 2009-10 M/S A.J. Coal Pvt. Ltd., Ito-6(1)(1), C/O M/S Jayesh Sanghrajka & Aayakar Bhavan, Room No. 503, Co. Llp, 405, Hind Rajasthan Vs. 5Th Floor, M.K. Road, New Marine Centre, Ds Phalke Road, Dadar Lines, Mumbai-400020. (East), Mumbai-400014. Pan No. Aabca 0386 M Appellant Respondent

bogus purchases is M/s A.J. Coal Pvt. Ltd. received accommodation entry from such party." received accommodation entry from such party." 6. Though the tax effect in this case is Rs.3,41,042/ 6. Though the tax effect in this case is Rs.3,41,042/ 6. Though the tax effect in this case is Rs.3,41,042/-, however this appeal

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

41,81,050/- in respect of th in respect of those 13 parties for assessment year se 13 parties for assessment year 2013-14 to 2020-21 as unexplained bogus purchases. 21 as unexplained bogus purchases. In the year 21 as unexplained bogus purchases. under consideration addition of Rs. 48, 04,750/ under consideration addition

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 ()

41,595 litres which works out to 50.34% of the total diesel 5 litres which works out to 50.34% of the total diesel 5 litres which works out to 50.34% of the total diesel purchases in Mumbai region in F.Y.2012 purchases in Mumbai region in F.Y.2012-13. The AO has also stated 13. The AO has also stated that

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 ()

41,595 litres which works out to 50.34% of the total diesel 5 litres which works out to 50.34% of the total diesel 5 litres which works out to 50.34% of the total diesel purchases in Mumbai region in F.Y.2012 purchases in Mumbai region in F.Y.2012-13. The AO has also stated 13. The AO has also stated that

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 ()

41,595 litres which works out to 50.34% of the total diesel 5 litres which works out to 50.34% of the total diesel 5 litres which works out to 50.34% of the total diesel purchases in Mumbai region in F.Y.2012 purchases in Mumbai region in F.Y.2012-13. The AO has also stated 13. The AO has also stated that

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 ()

41,595 litres which works out to 50.34% of the total diesel 5 litres which works out to 50.34% of the total diesel 5 litres which works out to 50.34% of the total diesel purchases in Mumbai region in F.Y.2012 purchases in Mumbai region in F.Y.2012-13. The AO has also stated 13. The AO has also stated that

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 ()

41,595 litres which works out to 50.34% of the total diesel 5 litres which works out to 50.34% of the total diesel 5 litres which works out to 50.34% of the total diesel purchases in Mumbai region in F.Y.2012 purchases in Mumbai region in F.Y.2012-13. The AO has also stated 13. The AO has also stated that

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 ()

41,595 litres which works out to 50.34% of the total diesel 5 litres which works out to 50.34% of the total diesel 5 litres which works out to 50.34% of the total diesel purchases in Mumbai region in F.Y.2012 purchases in Mumbai region in F.Y.2012-13. The AO has also stated 13. The AO has also stated that

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 ()

41,595 litres which works out to 50.34% of the total diesel 5 litres which works out to 50.34% of the total diesel 5 litres which works out to 50.34% of the total diesel purchases in Mumbai region in F.Y.2012 purchases in Mumbai region in F.Y.2012-13. The AO has also stated 13. The AO has also stated that

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 ()

41,595 litres which works out to 50.34% of the total diesel 5 litres which works out to 50.34% of the total diesel 5 litres which works out to 50.34% of the total diesel purchases in Mumbai region in F.Y.2012 purchases in Mumbai region in F.Y.2012-13. The AO has also stated 13. The AO has also stated that

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 2019- 2020 cannot be sustained since penalty under Section 271AAC of the Act has already been levied in respect of addition made by the Assessing Officer under Section 69C of the Act in respect of the same purchases. It is clarified that we have already confirmed the order passed by the Learned

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 2019- 2020 cannot be sustained since penalty under Section 271AAC of the Act has already been levied in respect of addition made by the Assessing Officer under Section 69C of the Act in respect of the same purchases. It is clarified that we have already confirmed the order passed by the Learned

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 2019- 2020 cannot be sustained since penalty under Section 271AAC of the Act has already been levied in respect of addition made by the Assessing Officer under Section 69C of the Act in respect of the same purchases. It is clarified that we have already confirmed the order passed by the Learned