DCIT CC 1(1), NAGPUR, NAGPUR vs. BRINDESH GOVERDHANDAS AGRAWAL, NAGPUR

In the result, appeal by the Revenue stands dismissed

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

bogus document which cannot be relied upon. Even the payment by cheques as mentioned in the alleged Agreement to Sell are not mentioned in the actual sale deed executed on 29.09.2017. It was also submitted that if the department is in possession of any corroborative document, then the same shouldbe supplied to the assessee before taking any adverse decision against

SHETKARI SOLVENT (INDIA) LIMITED,NAGPUR vs. ACIT C.C. 1(1), NAGPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.137/Nag/2012 िनधा"रण वष" / Assessment Year : 2007–08 Shetkari Solvent (India) Ltd., Ug–7&8, Jagat Chambers, Near Ambedkar Sqr, Central Avenue, Bagadganj, Nagpur–440008. .......अपीलाथ" / Appellant Pan : Aabcs0105N बनाम / V/S. Acit, Central Circle–1(1), ……""यथ" / Respondent Nagpur. Assessee By : Shri Abhay Agarwal, Adv. Revenue By : Shri U. U. Kasar, Dr सुनवाई क" तारीख / Date Of Hearing : 26.03.2019 घोषणा क" तारीख / Date Of Pronouncement : 27.03.2019 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Is Filed By The Assessee Against The Order Of Cit(A)-1, Nagpur Dated 11.01.2012 For The Assessment Year 2007-08. 2. The Revised Grounds Raised By The Assessee Are As Under :– “1. That The Learned Cit(A) Erred In Confirming The Addition Of Rs.5,79,60,000 On Account Of Alleged Bogus Purchases Of Soya Doc

bogus purchases (Grounds of Appeal No.1 & 2), nor granted an opportunity to cross examine the said parties thereby breaching principles of natural justice

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

natural justice. 28 Shri Nandkumar Khatumal Harchandani ITA no.410/Nag./2019 A.Y. 2014–15 The assessment order was passed and additions were made merely on the basis of certain information received from the investigation wing of IT Department without application of mind by the ld. A.O. and without establishing a link between the information received and the captioned transaction

SUNRISE STRUCTURALS & ENGINEERING PVT LTD,NAGPUR vs. ASSISTANT/ DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4 NAGPUR, NAGPUR

In the result, appeal filed by the assessee stands allowed

Bench: Shri Pawan Singh & Shri Khettra Mohan Roysunrise Structural & Acit/Dcit, Circle-4, Engineering P. Ltd., A10, Vs Nagpur Hingna Midc, Nagpur (Urban), Nagpur-440016 Pan : Aaccs 3220 M Assessee Respondent Assessee By : Shri K.P. Dewani, Advocate Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 10.04.2026 O R D E R

bogus purchase from the said concern and assessee has received accommodation entry. The aforesaid information was not confronted/put to notice to assessee before drawing adverse view in the course of appellate proceedings. The aforesaid observation deserves to be excluded as same are in violation of principles of natural justice

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

bogus merely on the basis of doubts and aspersions.\n7.6 Thus, in view of the above facts and submissions which are supported by legal evidences and the case law reflected by the assessee as detailed in Para 7.4 above, it is held that the assessment was completed without following the principles of natural justice and the entire addition were made

M/S SHREE SAIBABA CONSTRUCTION,,NAGPUR vs. CIT-IV,, NAGPUR

In the result, assessee’s appeal stands allowed

Bench: Shri P.K. Bansal & Shri Amarjit Singh

bogus and non-genuine, the AO was required to disallow 60% of the total URD purchases of Rs. 5.10 crore instead of limiting the disallowance to the purchases in respect of the aforesaid 8 parties examined by her. In this view of the matter, the order dated 30.12.2011 passed by the AO is erroneous. Further, as the same has resulted

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

natural justice to the assesse. f. Notwithstanding above, the investigation report prepared by DCIT (Inv), Unit II (3), Kolkata dated 27.4.2015 is further distinguishable on facts enumerated as under which clearly shows that findings recorded in investigation report is itself not applicable ab initio in case of the assessee: xxxxx xxxxx xxxxx xxxxx xxxxx xxxxx 8. Thus, based

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

natural justice to the assesse. f. Notwithstanding above, the investigation report prepared by DCIT (Inv), Unit II (3), Kolkata dated 27.4.2015 is further distinguishable on facts enumerated as under which clearly shows that findings recorded in investigation report is itself not applicable ab initio in case of the assessee: xxxxx xxxxx xxxxx xxxxx xxxxx xxxxx 8. Thus, based

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

natural justice to the assesse. f. Notwithstanding above, the investigation report prepared by DCIT (Inv), Unit II (3), Kolkata dated 27.4.2015 is further distinguishable on facts enumerated as under which clearly shows that findings recorded in investigation report is itself not applicable ab initio in case of the assessee: xxxxx xxxxx xxxxx xxxxx xxxxx xxxxx 8. Thus, based

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

natural justice and liable to be deleted as per law and in the interest of justice. 5) On the facts and circumstances of the case and in law, the entire purchases amounting to Rs. 2,90,16,000 allegedly held to be bogus

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 based on suspicions and surmises without considering the documentary evidences filed in support of genuineness of purchases and without doubting the corresponding sales. 5. Whether on the facts and in law, the learned AO erred

ITO, WARD- 1)1), NAGPUR vs. AXYKNO ENTERPRISES PVT. LTD., NAGPUR

In the result, appeal filed by the Revenue is dismissed

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

justice by not M/s. Axykno Enterprises Pvt. Ltd. ITA no.47/Nag./2019 providing opportunity of cross examination, whereas the addition was not merely based on statement of Shri Praveen Kumar Jain. c. Ld. CIT (Appeals) erred in appreciating the facts mentioned by AO in Para 7 that in normal human probability, no company will invest with such hefty premium

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

justice. 3) On the facts and circumstances of the case and in law, the AO grossly erred in making and the CIT(A) grossly erred in confirming addition of Rs. 2 M/s. Unijules Life Sciences Ltd. 2,90,16,000 treating the purchases made by the Appellant to that extent as bogus purchases which is illegal and the addition

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

justice. 3) On the facts and circumstances of the case and in law, the AO grossly erred in making and the CIT(A) grossly erred in confirming addition of Rs. 2 M/s. Unijules Life Sciences Ltd. A.Y. 2015–16 2,90,16,000 treating the purchases made by the Appellant to that extent as bogus purchases which is illegal

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

SHRI ANIL LAKHANLAL MALVIYA,,NAGPUR vs. DY.CIT- 1,, NAGPUR

In the result, this appeal filed by the assessee stands allowed

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

purchase and sale of goods and not job Work and as such is not relevant to the facts of the case. Under any case the list merely states a suspicion and does not in any way conclude the parties mentioned therein as bogus. The addition thus sustained placing reliance on the said ‘List’ is illegal and liable to be deletd

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

purchases and sales were bogus. Therefore, on the facts of case and in absence of displacing the finding of the CIT(A) and the fact that the assessee showed profit from these transactions, there is no such error in the order of the CIT(A) which requires correction. Respectfully following the above decisions, facts of the case and the evidence

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

purchases and sales were bogus. Therefore, on the facts of case and in absence of displacing the finding of the CIT(A) and the fact that the assessee showed profit from these transactions, there is no such error in the order of the CIT(A) which requires correction. Respectfully following the above decisions, facts of the case and the evidence

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA GLOBAL RESOURCES LTD(EAELIER KNOWN AS GUPTA COALFIELDS & WASHHERIES LTD), NAGPUR

In the result, cross objections No

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

purchases and sales were bogus. Therefore, on the facts of case and in absence of displacing the finding of the CIT(A) and the fact that the assessee showed profit from these transactions, there is no such error in the order of the CIT(A) which requires correction. Respectfully following the above decisions, facts of the case and the evidence