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 ()

bogus tyre purchase purchase bills without correct appreciation of facts and law on the subject. correct appreciation of facts and law on the subject. In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case and law on the In view of the facts and circumstances

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 ()

bogus tyre purchase purchase bills without correct appreciation of facts and law on the subject. correct appreciation of facts and law on the subject. In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case and law on the In view of the facts and circumstances

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 ()

bogus tyre purchase purchase bills without correct appreciation of facts and law on the subject. correct appreciation of facts and law on the subject. In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case and law on the In view of the facts and circumstances

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 ()

bogus tyre purchase purchase bills without correct appreciation of facts and law on the subject. correct appreciation of facts and law on the subject. In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case and law on the In view of the facts and circumstances

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 ()

bogus tyre purchase purchase bills without correct appreciation of facts and law on the subject. correct appreciation of facts and law on the subject. In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case and law on the In view of the facts and circumstances

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 ()

bogus tyre purchase purchase bills without correct appreciation of facts and law on the subject. correct appreciation of facts and law on the subject. In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case and law on the In view of the facts and circumstances

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 ()

bogus tyre purchase purchase bills without correct appreciation of facts and law on the subject. correct appreciation of facts and law on the subject. In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case and law on the In view of the facts and circumstances

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 ()

bogus tyre purchase purchase bills without correct appreciation of facts and law on the subject. correct appreciation of facts and law on the subject. In view of the facts and circumstances of the case and law on the In view of the facts and circumstances of the case and law on the In view of the facts and circumstances

ACIT CENTRAL CIRCLE-2(1), MUMBAI vs. M/S. G NINE MODULAR PVT. LTD., MUMBAI

In the result, all the four appeals of the Revenue are In the result, all the four appeals of the Revenue are In the result, all the four appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

bogus unsecured loan’ was made u/s 68 of the was made u/s 68 of the Act. 3.1 Subsequently, a search action u/s 132 of the Act was carried Subsequently, a search action u/s 132 of the Act was carried Subsequently, a search action u/s 132 of the Act was carried out at the premises of the assessee on 30.11.2019 along

ACIT CENTRAL CIRCLE-2(1), MUMBAI vs. M/S. G NINE MODULAR PVT. LTD., MUMBAI

In the result, all the four appeals of the Revenue are In the result, all the four appeals of the Revenue are In the result, all the four appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

bogus unsecured loan’ was made u/s 68 of the was made u/s 68 of the Act. 3.1 Subsequently, a search action u/s 132 of the Act was carried Subsequently, a search action u/s 132 of the Act was carried Subsequently, a search action u/s 132 of the Act was carried out at the premises of the assessee on 30.11.2019 along

ACIT CENTRAL CIRCLE-2(1), MUMBAI vs. M/S. G NINE MODULAR PVT. LTD., MUMBAI

In the result, all the four appeals of the Revenue are In the result, all the four appeals of the Revenue are In the result, all the four appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale ()

bogus unsecured loan’ was made u/s 68 of the was made u/s 68 of the Act. 3.1 Subsequently, a search action u/s 132 of the Act was carried Subsequently, a search action u/s 132 of the Act was carried Subsequently, a search action u/s 132 of the Act was carried out at the premises of the assessee on 30.11.2019 along

SUMAN GUPTA,MUMBAI vs. DCIT -CC- 4(2), MUMBAI

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

bogus purchases at ₹.67,51,584/- and income from house property ₹.1,45,100/-, was added to the income of the assessee. A Search action u/s 132 and survey action u/s 133A

SUMAN GUPTA,MUMBAI vs. DCIT - CC- 4(2), MUMBAI

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

bogus purchases at ₹.67,51,584/- and income from house property ₹.1,45,100/-, was added to the income of the assessee. A Search action u/s 132 and survey action u/s 133A

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

survey proceedings has evidentiary value. In this regard, on perusal of the said decision, we find that the Hon’ble Jurisdictional High Court had the following question before it: - (A) Whether in the present facts and circumstances of the case and in law, the Tribunal erred in relying on the statement under Section 133A of the Act, recorded on oath

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

survey proceedings has evidentiary value. In this regard, on perusal of the said decision, we find that the Hon’ble Jurisdictional High Court had the following question before it: - (A) Whether in the present facts and circumstances of the case and in law, the Tribunal erred in relying on the statement under Section 133A of the Act, recorded on oath

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

survey proceedings has evidentiary value. In this regard, on perusal of the said decision, we find that the Hon’ble Jurisdictional High Court had the following question before it: - (A) Whether in the present facts and circumstances of the case and in law, the Tribunal erred in relying on the statement under Section 133A of the Act, recorded on oath

AXTRON TEX -CHEM (INDIA) PRIVATE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI

In the result, all the three appeals of the assessee are allowed

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

bogus trading of sales and purchase as against pleaded @ purchase as against pleaded @ 0.05% on SVP Group of Companies 0.05% on SVP Group of Companies only. 3. The Appeal is in time and order. al is in time and order. 4. The Appellant craves leave to add, alter or amend any of the The Appellant craves leave to add, alter

AXTRON TEX-CHEM (INDIA) PRIVTAE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI

In the result, all the three appeals of the assessee are allowed

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

bogus trading of sales and purchase as against pleaded @ purchase as against pleaded @ 0.05% on SVP Group of Companies 0.05% on SVP Group of Companies only. 3. The Appeal is in time and order. al is in time and order. 4. The Appellant craves leave to add, alter or amend any of the The Appellant craves leave to add, alter