ZIM LABORATORIES LIMITED ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -2(1), NAGPUR

In the result, appeal filed by the Revenue is dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

purchased from M/s Real Traders being bogus purchases of capital goods without going into the merits of the case. 3. On the facts

ZIM LABORATORIES LIMITED ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -2(1), NAGPUR

In the result, appeal filed by the Revenue is dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

purchased from M/s Real Traders being bogus purchases of capital goods without going into the merits of the case. 3. On the facts

ZIM LABORATORIES LIMITED ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -2(1), NAGPUR

In the result, appeal filed by the Revenue is dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

purchased from M/s Real Traders being bogus purchases of capital goods without going into the merits of the case. 3. On the facts

SHRI PRANAV NALIN MEHTA ,NAGPUR vs. PR.CIT-1, NAGPUR , NAGPUR

In the result, the appeal is allowed

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.28/Nag/2019 "नधा"रण वष" / Assessment Year : 2011-12 Pranav Nalin Mehta, Pr.Cit-1, Prop. M/S. Regal Marbles & Minerals, Vs. Nagpur 101, 1St Floor, Ramdeobaba Apartment, Bajaj Nagar, Nagpur 440 010 Pan : Acdpm8305P Appellant Respondent Assessee By : Shri K.P. Dewani Revenue By : Shri Kailash Kanojiya

bogus purchases can be added and not the amount of purchases. Similar view has been canvassed in PCIT Vs. Paramshakti

SUBHASH BADRIPRASAD SHAHU,NAGPUR vs. ITO WARD 4(3), NAGPUR

In the result, the appeal filed by the assesee is partly allowed

Bench: Shri Pavan Kumar Gadalesubhash Badriprasad Shahu, Plot No.84, Near Annapurna Dall Mill, Bagad Ganj, Small Factory Area ……………. Appellant Nagpur 440 008. Maharashtra. Pan – Agqps9660N V/S Income Tax Officer ……………. Respondent Ward–4(3), Nagpur Assessee By :Shri. Abhay Agrawal.A.R. Revenue By :Shri Surjit Kumar Saha.Sr.Dr

bogus purchases under section 69C of the Act. 4. Whether on the facts and in law, the learned AO erred

M/S. UNIJULES LIFE SCIENCES LTD.,NAGPUR vs. ASSISTNAT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.45/Nag/2023 िनधा"रण वष" / Assessment Year : 2012-13 M/S.Unijules Life Sciences The Assistant Ltd., V Commissioner Of Income B-35/36, Midc, S Tax, Central Circle-2(1), Kamleshwar, Nagpur. Nagpur – 441501 Pan: Aaacu8032D Appellant / Assessee Respondent / Revenue Assessee By Shri Kapil Hirani – Adv.-Ar Revenue By Shri Kailash C. Kanojiya – Cit-Dr Date Of Hearing 27/03/2024 Date Of Pronouncement 28/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Nagpur Under Section 250 Of The Act, Dated 08.11.2011 For The A.Y.2012-13 Emanating From The Order Under Section 153A R.W.S 143(3) Of M/S.Unijule Life Sciences Ltd., [A]

purchases made by the Appellant to that extent as bogus purchases which is illegal and the addition so made deserves

PARSHURAM FORGE PRIVATE LIMITED ,NAGPUR vs. DEPUTY COMISSIONER OF INCOME TAX , CIRCLE -1 , NAGPUR

In the result, the appeal of assessee is partly allowed

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

purchases cannot be bogus for mere listing of supplier as hawala dealer and purchases cannot be bogus for mere non-appearance

GANGADHAR NAGORAO NIKAM,NAGPUR vs. DCIT ACIT CIRCLE - 1 NAGPUR, NAGPUR

In the result, appeal of the assessee is allowed

Bench: Shri N.K. Choudhry & Shri K.M. Roy

bogus purchases and admittedly the A.O. has not disputed the sale made of the alleged bogus purchases. Therefore, to cut–short

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1(2), NAGPUR vs. VIDARBHA INFOTECH PRIVATE LIMITED, NAGPUR

In the result, appeal by the Revenue is dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

purchases (in our case services) cannot be treated as bogus if (a) they are duly supported by bills, (b) all payments

MOHANLAL KALAJII SUTHAR,NAGPUR vs. DY, CIT CIR.1, NAGPUR

Appeal is allowed in above terms

Bench: Shri S.S.Godara & Shri Dr.Dipak P. Ripoteआयकर अपीलसं. / Ita No.22/Nag/2017 िनधा"रणवष" / Assessment Year : 2011-12 Mohanlal Kalaji Suthar, The Dy.Cit, Circle-1, Vinayaka Metal Indus, Shop Vs. Nagpur. No.04, Sai Wadi Sankul, Midc T Point, Amravati Road, Wadi, Nagpur – 440023. Pan: Arrps 5022 Q Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri G.J.Ninawe – Dr Date Of Hearing 14/11/2022 Date Of Pronouncement 10/01/2023

bogus purchases of Rs.28,70,544/- sourced from hawala operators. 4. The Revenue at this stage sought to highlight the assessee

M/S UNIJULES LIFE SCIENCES LTD.,NAGPUR vs. DCIT CENTRAL CIRCLE-2(1), NAGPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

purchases made by the Appellant to that extent as bogus purchases which is illegal and the addition so made deserves

M/S UNIJULES LIFE SCIENCES LTD.,NAGPUR vs. ACIT CENTRAL CIRCLE-2(1), NAGPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

purchases made by the Appellant to that extent as bogus purchases which is illegal and the addition so made deserves

M/S. UNIFUES LIFE SCIENCES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,, NAGPUR

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.419/Nag/2022 िनधा"रण वष" / Assessment Year : 2011-12 M/S.Unijules Life Sciences The Assistant Ltd., V Commissioner Of Income B 35/36, Midc Kalmehwar, S Tax, Central Circle-2(1), Nagpur – 441501. Nagpur. Pan: Aaacu8032D Appellant/ Assessee Respondent/Revenue Assessee By None. Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 27/02/2024 Date Of Pronouncement 28/02/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Nagpur Under Section 250 Of The Income Tax Act, 1961 Dated 08.11.2021 Emanating From The Order Under Section 153A R.W.S 143(3) Of The Act, 1961 Dated 30.03.2016. The Grounds Of Appeal Raised By The Assessee Are As Under : M/S.Unijules Life Sciences Ltd., [A]

purchases made by the Appellant to that extent as bogus purchases which is illegal and the addition so made deserves

ALFIYA AYAZALI SAYYAD,NAGPUR vs. INCOME TAX OFFICER, WARD-2(2), NAGPUR

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

bogus purchases of Rs.1,49,43,240. That penalty cannot be levied when the addition has been made on estimated

DCIT, CIRCLE-2, NAGPUR, NAGPUR vs. NARESH LAXMINARAYAN GROVER, NAGPUR

In the result, all these three appeals for the A

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

bogus. If the purchase and sale of shares are reflected in the Assessee's DMAT account, yet they are termed

DCIT, CIRCLE-2, NAGPUR, NAGPUR vs. NARESH LAXMINARAYAN GROVER, NAGPUR

In the result, all these three appeals for the A

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

bogus. If the purchase and sale of shares are reflected in the Assessee's DMAT account, yet they are termed

DCIT, CIRCLE-2, NAGPUR, NAGPUR vs. NARESH LAXMINARAYAN GROVER, NAGPUR

In the result, all these three appeals for the A

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

bogus. If the purchase and sale of shares are reflected in the Assessee's DMAT account, yet they are termed

M/S UNIJULES LIFE SCIENCES LTD.,NAGPUR vs. DCIT CENTRAL CIRCLE-2(1), NAGPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

purchases made by the Appellant to that extent as 2 M/s. Unijules Life Sciences Ltd. ITA no.381/Nag./2024 bogus purchases