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 the relevant details for filed by the appellant during the course of assessment proceedings 2. on the facts and the circumstances of the appellant’s case and in law the learned CIT (A) order in confirming the AO’s action of disallowing deduction u/s 80 IA amounting to ₹ 80

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 the relevant details for filed by the appellant during the course of assessment proceedings 2. on the facts and the circumstances of the appellant’s case and in law the learned CIT (A) order in confirming the AO’s action of disallowing deduction u/s 80 IA amounting to ₹ 80

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 the relevant details for filed by the appellant during the course of assessment proceedings 2. on the facts and the circumstances of the appellant’s case and in law the learned CIT (A) order in confirming the AO’s action of disallowing deduction u/s 80 IA amounting to ₹ 80

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 the relevant details for filed by the appellant during the course of assessment proceedings 2. on the facts and the circumstances of the appellant’s case and in law the learned CIT (A) order in confirming the AO’s action of disallowing deduction u/s 80 IA amounting to ₹ 80

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 the relevant details for filed by the appellant during the course of assessment proceedings 2. on the facts and the circumstances of the appellant’s case and in law the learned CIT (A) order in confirming the AO’s action of disallowing deduction u/s 80 IA amounting to ₹ 80

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 the relevant details for filed by the appellant during the course of assessment proceedings 2. on the facts and the circumstances of the appellant’s case and in law the learned CIT (A) order in confirming the AO’s action of disallowing deduction u/s 80 IA amounting to ₹ 80

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 the relevant details for filed by the appellant during the course of assessment proceedings 2. on the facts and the circumstances of the appellant’s case and in law the learned CIT (A) order in confirming the AO’s action of disallowing deduction u/s 80 IA amounting to ₹ 80

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 the relevant details for filed by the appellant during the course of assessment proceedings 2. on the facts and the circumstances of the appellant’s case and in law the learned CIT (A) order in confirming the AO’s action of disallowing deduction u/s 80 IA amounting to ₹ 80

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 the relevant details for filed by the appellant during the course of assessment proceedings 2. on the facts and the circumstances of the appellant’s case and in law the learned CIT (A) order in confirming the AO’s action of disallowing deduction u/s 80 IA amounting to ₹ 80

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 the relevant details for filed by the appellant during the course of assessment proceedings 2. on the facts and the circumstances of the appellant’s case and in law the learned CIT (A) order in confirming the AO’s action of disallowing deduction u/s 80 IA amounting to ₹ 80

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

section 145(3) 145(3) of the Act and made addition for the entire bogus purchases of Rs.12,89,039/- in made addition for the entire bogus purchases of Rs.12,89,039/ made addition for the entire bogus purchases of Rs.12,89,039/ assessment year 2009 t year 2009-10 and Rs.9,87,466/- in assessment year in assessment year

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

section 145(3) 145(3) of the Act and made addition for the entire bogus purchases of Rs.12,89,039/- in made addition for the entire bogus purchases of Rs.12,89,039/ made addition for the entire bogus purchases of Rs.12,89,039/ assessment year 2009 t year 2009-10 and Rs.9,87,466/- in assessment year in assessment year

DEPUTY COMMISSIONER OF INCOME TAX -23(1) , MUMBAI vs. KALPSARU DIAMONDS, MUMBAI

In the result, the grounds raised by the assessee as well as In the result, the grounds raised by the assessee as well as Revenue are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Years: 2012-13 Kalpsaru Diamonds, Acit 23(2), Jw 8040/250, Bharat Diamond Piramal Chambers, Vs. Bourse, Bkc, Bandra East, Mumbai-400013. Mumbai-400051. Pan No. Aaafk 6960 H Appellant Respondent Assessment Years: 2012-13 Dy. Cit-23(1), Kalpsaru Diamonds, Room No. 511, Fifth Floor, Jw 8040/250, Bharat Diamond Piramal Chambers, Parel, Vs. Bourse, Bkc, Bandra East, Lalbaugh-400012. Mumbai-400051. Pan No. Aaafk 6960 H Appellant Respondent

80,130/-. The return of income filed eturn of income filed by the assessee was processed u/s 143(1) of the Income-tax Act, by the assessee was processed u/s 143(1) of the Income by the assessee was processed u/s 143(1) of the Income 1961 (in short ‘the Act’) on 10.05.2013. Subsequently, The 1961 (in short

KALPSARU DIAMONDS ,MUMBAI vs. ACIT 23(2), MUMBAI

In the result, the grounds raised by the assessee as well as In the result, the grounds raised by the assessee as well as Revenue are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Years: 2012-13 Kalpsaru Diamonds, Acit 23(2), Jw 8040/250, Bharat Diamond Piramal Chambers, Vs. Bourse, Bkc, Bandra East, Mumbai-400013. Mumbai-400051. Pan No. Aaafk 6960 H Appellant Respondent Assessment Years: 2012-13 Dy. Cit-23(1), Kalpsaru Diamonds, Room No. 511, Fifth Floor, Jw 8040/250, Bharat Diamond Piramal Chambers, Parel, Vs. Bourse, Bkc, Bandra East, Lalbaugh-400012. Mumbai-400051. Pan No. Aaafk 6960 H Appellant Respondent

80,130/-. The return of income filed eturn of income filed by the assessee was processed u/s 143(1) of the Income-tax Act, by the assessee was processed u/s 143(1) of the Income by the assessee was processed u/s 143(1) of the Income 1961 (in short ‘the Act’) on 10.05.2013. Subsequently, The 1961 (in short

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

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

bogus purchases and fictitious sales booked by the assessee in its books of account on the ground that although the assessee claims to have booked fictitious sales in its books of account in order to enhance sales turnover for the purpose of obtaining bank finance, but failed to file necessary evidence to prove that sales turnover booked in books

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

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

bogus purchases and fictitious sales booked by the assessee in its books of account on the ground that although the assessee claims to have booked fictitious sales in its books of account in order to enhance sales turnover for the purpose of obtaining bank finance, but failed to file necessary evidence to prove that sales turnover booked in books

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

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

bogus of alleged cash purchases credit under section 68 of the act 1 2015 – 16 20,17,69,283 33,33,334 2 2016 – 17 15,80

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

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

bogus of alleged cash purchases credit under section 68 of the act 1 2015 – 16 20,17,69,283 33,33,334 2 2016 – 17 15,80

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

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

bogus of alleged cash purchases credit under section 68 of the act 1 2015 – 16 20,17,69,283 33,33,334 2 2016 – 17 15,80