DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -3(2), MUMBAI vs. VIRAJ PROFILES PRIVATE LIMITED, MUMBAI

In the result, appeal filed by the assessee is partly allowed as per above directions

Bench: Shri Narender Kumar Choudhry, Hon’Ble & Shri S. Rifaur Rahman, Hon'Bleviraj Profiles Pvt Ltd V. Dy. Cit - Central Circle- 3(2) (Formerly Known As Viraj Profiles Limited) Room No. 1923, 19Th Floor 1St Floor, Viraj Towers Air India Building Jn Of Andheri Kurla Road Nariman Point W.E. Highway, Andheri (E) Mumbai- 400021 Mumbai- 400093 Pan: Aabcv1740N (Appellant) (Respondent) Dy. Cit - Central Circle- 3(2) V. Viraj Profiles Pvt Ltd (Formerly Known As Viraj Profiles Limited) Room No. 1923, 19Th Floor 1St Floor, Viraj Towers Air India Building, Nariman Jn Of Andheri Kurla Road Point W.E. Highway, Andheri (E) Mumbai- 400021 Mumbai- 400093 Pan: Aabcv1740N (Appellant) (Respondent) Assessee Represented By : Shri. Mani Jain Department Represented By : Shri. Ujjawal Kumar Chavan

Bogus purchases becomes irrelevant consideration as it neither relevant fact, facts in issue nor issue in dispute as per Evidence Act. CIT(A) adjudicated upon the dispute which was not contested by assessee or Revenue. 2. As per the Scheme of Income Tax Act in general and sections 37, 69, 69A

VIRAJ PROFILES PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), MUMBAI

In the result, appeal filed by the assessee is partly allowed as per above directions

Bench: Shri Narender Kumar Choudhry, Hon’Ble & Shri S. Rifaur Rahman, Hon'Bleviraj Profiles Pvt Ltd V. Dy. Cit - Central Circle- 3(2) (Formerly Known As Viraj Profiles Limited) Room No. 1923, 19Th Floor 1St Floor, Viraj Towers Air India Building Jn Of Andheri Kurla Road Nariman Point W.E. Highway, Andheri (E) Mumbai- 400021 Mumbai- 400093 Pan: Aabcv1740N (Appellant) (Respondent) Dy. Cit - Central Circle- 3(2) V. Viraj Profiles Pvt Ltd (Formerly Known As Viraj Profiles Limited) Room No. 1923, 19Th Floor 1St Floor, Viraj Towers Air India Building, Nariman Jn Of Andheri Kurla Road Point W.E. Highway, Andheri (E) Mumbai- 400021 Mumbai- 400093 Pan: Aabcv1740N (Appellant) (Respondent) Assessee Represented By : Shri. Mani Jain Department Represented By : Shri. Ujjawal Kumar Chavan

Bogus purchases becomes irrelevant consideration as it neither relevant fact, facts in issue nor issue in dispute as per Evidence Act. CIT(A) adjudicated upon the dispute which was not contested by assessee or Revenue. 2. As per the Scheme of Income Tax Act in general and sections 37, 69, 69A

DCIT CC 5 1 MUMBAI, MUMBAI vs. JAGDISHKUMAR M GUPTA , MUMBAI

Appeal of the department is dismissed

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

bogus purchase, scrap sale in coat and out of books murum expenses and mentioned in dairy. 6. Whether on the facts and circumstances of the case and in law the Ld. CITI(A) erred in deleting addition made by AO for Rs. 70,20,000/- u/s 69A of the Act ignoring the facts and circumstances of the case established

INCOME TAX OFFICER 41(3)(3), BKC vs. RAJNISH BHARTI HUF, DARUKHANA

In the result, both the appeals of the assessee are dismissed\nwhereas appeals of the Revenue are allowed

Section 69C of the Income-tax Act, 1961 Unexplained\nexpenditure (Bogus purchases) - Assessment year 2012-13\nWhether where assessee's sales figures were not doubted,\n100 per cent disallowance for bogus purchases was not\njustified by drawing adverse inference on his inability to\nproduce suppliers-Held, yes-Purchases were made by\nassessee from grey market -Making purchases through grey\nmarket

INCOME TAX OFFICER, KAUTALIYA BHAVAN, BKC vs. RAJNISH BHARTI HUF, DARUKHANA

In the result, both the appeals of the assessee are dismissed\nwhereas appeals of the Revenue are allowed

Section 69C of the Income-tax Act, 1961 Unexplained\nexpenditure (Bogus purchases) - Assessment year 2012-13\nWhether where assessee's sales figures were not doubted,\n100 per cent disallowance for bogus purchases was not\njustified by drawing adverse inference on his inability to\nproduce suppliers-Held, yes-Purchases were made by\nassessee from grey market -Making purchases through grey\nmarket

INNOVATORS FACADE SYSTEMS P.LTD,THANE vs. ACIT CIR 2, THANE

In the result, appeals of assessee are allowed in part

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

section 69- Alleged bogus purchases-AO received information from the Sales- tax Department that the purchases mode by the assessee from two parties were bogus-Solely relying on the same, AO made addition under s. 69-Not justified-No addition can be made in the hands of the assessee merely on the basis of observations made by a third party

DCIT, CENTRAL CIRCLE-3(2), MUMBAI vs. M/S VIRAJ PROFILES PRIVATE LIMITED, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

bogus purchases, salary expenses, and finally, unexplained cash income and expenditure under sections 69A and 69C. 58.On each issue, we have

DCIT, CENTRAL CIRCLE-3(2), MUMBAI vs. VIRAJ PROFILES PRIVATE LIMITED, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

bogus purchases, salary expenses, and finally, unexplained cash income and expenditure under sections 69A and 69C. 58.On each issue, we have

DCIT, CENTRAL CIRCLE-3(2), , MUMBAI vs. M/S VIRAJ PROFILES PRIVATE LIMITED, MUMBAI

In the result, all the appeals filed by the Revenue are dismissed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

bogus purchases, salary expenses, and finally, unexplained cash income and expenditure under sections 69A and 69C. 58.On each issue, we have

RAJNISH BHARTI HUF,MUMBAI vs. THE INCOME TAX OFFICER 20(3)(1), MUMBAI , LALBAUG, MUMBAI

In the result, both the appeals of the In the result, both the appeals of the assessee are dismissed assessee are dismissed whereas appeals of the Revenue are allowed

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

purchase an open plot and computed the total income right to purchase an open plot and computed the total income right to purchase an open plot and computed the total income as per the chart mentioned in the order. There was no as per the chart mentioned in the order. There was no as per the chart mentioned

RAJNISH BHARTI HUF,MUMBAI vs. THE INCOME TAX OFFICER 20(3)(1), MUMBAI, LALBAUG, MUMBAI

In the result, both the appeals of the In the result, both the appeals of the assessee are dismissed assessee are dismissed whereas appeals of the Revenue are allowed

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

purchase an open plot and computed the total income right to purchase an open plot and computed the total income right to purchase an open plot and computed the total income as per the chart mentioned in the order. There was no as per the chart mentioned in the order. There was no as per the chart mentioned

JAGDISHKUMAR MADANLAL GUPTA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5(1), MUMBAI

bogus purchase, scrap\nsale in coat and out of books murum expenses and mentioned in\ndairy.\n\n6. Whether on the facts and circumstances of the case and in law\nthe Ld. CITI(A) erred in deleting addition made by AO for Rs.\n70,20,000/- u/s 69A of the Act ignoring the facts and\ncircumstances of the case established

DCIT CC 5 1 MUMBAI, MUMBAI vs. JAGDISHKUMAR M GUPTA , MUMBAI

bogus purchase, scrap\nsale in coat and out of books murum expenses and mentioned in\ndairy.\n6. Whether on the facts and circumstances of the case and in law\nthe Ld. CITI(A) erred in deleting addition made by AO for Rs.\n70,20,000/- u/s 69A of the Act ignoring the facts and\ncircumstances of the case established

JAGDISHKUMAR MADANLAL GUPTA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(1), MUMBAI

bogus purchase, scrap\nsale in coat and out of books murum expenses and mentioned in\ndairy.\n6. Whether on the facts and circumstances of the case and in law\nthe Ld. CITI(A) erred in deleting addition made by AO for Rs.\n70,20,000/- u/s 69A of the Act ignoring the facts and\ncircumstances of the case established

MRS. SUPREET KAUR NAGI,MUMBAI vs. ACIT CC 20, MUMBAI

In the result ground number 9 of the appeal is allowed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

69A of the Act. The fact shows that addition of ₹17 lacs is based on the noting on page nos. 5-6 of Annexure A-2 of the loose paper found from the premises of M/s Orion Enterprises at serial no. 5 of that page. It is mentioned that ‘details of outstanding expenses for labour charges of ₹17 lacs

MRS. SPUREET KAUR NAGI,MUMBAI vs. ACIT CC-20, MUMBAI

In the result ground number 9 of the appeal is allowed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

69A of the Act. The fact shows that addition of ₹17 lacs is based on the noting on page nos. 5-6 of Annexure A-2 of the loose paper found from the premises of M/s Orion Enterprises at serial no. 5 of that page. It is mentioned that ‘details of outstanding expenses for labour charges of ₹17 lacs

MRS. SPUREET NAGI,MUMBAI vs. ACIT CC-20, , MUMBAI

In the result ground number 9 of the appeal is allowed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

69A of the Act. The fact shows that addition of ₹17 lacs is based on the noting on page nos. 5-6 of Annexure A-2 of the loose paper found from the premises of M/s Orion Enterprises at serial no. 5 of that page. It is mentioned that ‘details of outstanding expenses for labour charges of ₹17 lacs

MRS. SPUREET KAUR NAGI,MUMBAI vs. ACIT CC 20, MUMBAI

In the result ground number 9 of the appeal is allowed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

69A of the Act. The fact shows that addition of ₹17 lacs is based on the noting on page nos. 5-6 of Annexure A-2 of the loose paper found from the premises of M/s Orion Enterprises at serial no. 5 of that page. It is mentioned that ‘details of outstanding expenses for labour charges of ₹17 lacs