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

disallowance of depreciation of Rs. 14,33,776/- on air handling system purchased from M/s Real Traders being bogus purchases

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

disallowance of depreciation of Rs. 14,33,776/- on air handling system purchased from M/s Real Traders being bogus purchases

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

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

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

purchases of ` 56,00,790/–, on account of disallowance of bogus purchases. The assessee being aggrieved, challenged the said addition

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]

disallowance of depreciation on purchase of assets allegedly held bogus which is illegal, and which deserves to be deleted as per law. 2 M/s.Unijule

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 in making the disallowance

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

disallowance of depreciation on purchase of assets allegedly held bogus which is illegal, and which deserves to be deleted as per law. 7) On the facts

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

disallowance of depreciation on purchase of assets allegedly held bogus which is illegal, and which deserves to be deleted as per law. 7) On the facts

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]

disallowance of depreciation on purchase of assets allegedly held bogus which is illegal, and which deserves to be deleted as per law. 7) On the facts

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 as bogus u/s 69C. I, therefore, hold that the impugned addition is not sustainable in law also.” The Revenue being aggrieved is in appeal before the Tribunal. 7. The learned Departmental Representative submitted that the assessee has not filed any details before the Assessing Officer and the expenditure incurred by the assessee is bogus in nature. He further submitted

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

disallowance of depreciation on purchase of assets allegedly held bogus which is illegal, and which deserves to be deleted as per law. 6) On the facts

M/S SHREE AGRAWAL COAL INDIA PVT. LTD,NAGPUR vs. A,C.I.T CENT CIR. 1(2), NAGPUR

In the result, assessee’s appeal stands allowed

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

disallowed ` 54,18,018 12. Purchases addition ` 88,30,079 ` 52,76,37,960 The assessee being aggrieved by the assessment order so passed by the Assessing Officer carried the matter before the first appellate authority. 5. The learned CIT(A), however, directed to delete all the major additions made by the Assessing Officer excluding the addition on account

ACIT-CENTRAL CIRCLE -2(1), NAGPUR vs. SHRI NANDKUMAR KHATTUMAL HARCHANDANI , NAGPUR

In the result, appeal of the Revenue stands dismissed

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

purchase and sale of shares which clearly depicted that the LTCG of the assessee is a sham transaction, clearly explained by AO from Para 7.1 to 11.2. v) On the facts and circumstances of the case & in law, the Ld. CIT(A) failed to enumerate while giving relief that how the facts of the case relied upon are similar

GANESH PURANCHAND AGRAWAL,NAGPUR vs. ITO WARD 4(1), NAGPUR

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

Bench: Shri Pavan Kumar Gadaleganesh Puranchand Agrawal, 120, Chikli Layout, Kalamna Marketroad, ……………. Appellant Nagpur-440008, Maharashtra. Pan – Afypa6620B V/S Income Tax Officer Ward–4(1), ……………. Respondent Nagpur-440008, Maharashtra. Assessee By: Shri.Abhishek Kumar.Ar Revenue By :Shri.Surjit Kumar Saha.Sr.Dr Date Of Hearing – 17/10/2025 Date Of Order –17/10/2025

bogus purchases from M/s Pyramid Corporation in the F.Y.2018-19.The Assessing Officer has reason to believe that the income has escaped assessment and issued notice u/sec148 of the Act and in compliance to this notice, the assessee filed return of income disclosing a total income of Rs.7,97,740/– on 29/04/2023. Subsequently, notice u/sec143(2) and u/sec142

AMARCHAND LAXMINARAYAN MANTRI,AMRAVATI vs. INCOME TAX OFFICER, WARD-3, AMRAVATI

In the result, appeal filed by the assessee for A

Bench: Shri V. Durga Rao

bogus are liable for disallowance in its entirety. 8. I have heard the arguments of the learned Departmental Representative, perused the material available on record and gone through the orders of the authorities below. I find that there is no justification for the disallowance of brokerage payment, because the Assessing Officer and the learned CIT(A) simply denied the claim

AMARCHAND LAXMINARAYAN MANTRI,AMRAVATI vs. INCOME TAX OFFICER, WARD-3, AMRAVATI

In the result, appeal filed by the assessee for A

Bench: Shri V. Durga Rao

bogus are liable for disallowance in its entirety. 8. I have heard the arguments of the learned Departmental Representative, perused the material available on record and gone through the orders of the authorities below. I find that there is no justification for the disallowance of brokerage payment, because the Assessing Officer and the learned CIT(A) simply denied the claim

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 as arranged transactions and projected to be real, then, such conclusion which has been reached by the Commissioner and the Assessing Officer required a deeper scrutiny. It was also revealed during the course of inquiry by the Assessing Officer that

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 as arranged transactions and projected to be real, then, such conclusion which has been reached by the Commissioner and the Assessing Officer required a deeper scrutiny. It was also revealed during the course of inquiry by the Assessing Officer that