DEPUTY COMMISSIONER OF INCOME, AURANGABAD vs. METAROLLS ISPAT PVT. LTD, JALNA

In the result, both the appeals filed by the Revenue are partly allowed

disallowing the non genuine\npurchases, the Ld. AO has heavily relied on the report of GST department. DGGI\nhad identified and declared some parties as Bogus Parties Based on the same, the\nDDIT (Inv) has reported that purchases

DY COMMISSIONER OF INCOME TAX, SATARA vs. KAY BOUVET ENGINEERING LIMITED, SATARA

In the result, both the appeals filed by the Revenue and both the COs filed\nby the assessee are dismissed

purchase cannot\nbe disallowed merely on the information received from sales tax department that\nassessee was beneficiary of accommodation entries on account of bogus

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

disallowance out of alleged bogus purchases as per their direction and the Ld Assessing Officer was not justified in passing

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

disallowance out of alleged bogus purchases as per their direction and the Ld Assessing Officer was not justified in passing

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD. ,PUNE vs. DY CIT , CIRCLE- 5 , PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

disallowance out of alleged bogus purchases as per their direction and the Ld Assessing Officer was not justified in passing

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

disallowance out of alleged bogus purchases as per their direction and the Ld Assessing Officer was not justified in passing

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

In the result, the appeal filed by the assessee in ITA

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

disallowance out of alleged bogus purchases as per their direction and the Ld Assessing Officer was not justified in passing

ACIT, CIRCLE-1, NASHIK, NASHIK vs. TAPARIA TOOLS LIMITED, NASHIK

In the result, both the appeal of the Revenue as well as Cross Objection of the assessee are allowed for statistical purposes as per the terms indicated above

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1337/Pun/2025 Assessment Year : 2017-18

bogus purchase and said amount 100% is disallowable. CO No.30/PUN/2025 Taparia Tools Limited 6.2. In the context of the case

SERUM INSTITUTE OF INDIA LTD.,,PUNE vs. DEPUTY COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the assessee is partly allowed in

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita No.1184/Pun/2015 "नधा"रण वष" / Assessment Year : 2009-10

disallowances of purchases of Rs.43,47,750/- by treating the same as ‘Bogus purchases’. 4. The facts concerning this issue

DCIT-CIRCLE 7 PUNE, BODHI TOWER SALISBURY PARK PUNE vs. TRIO CHEMSUCROTECH ENG. PROJECTS PVT. LTD, PUNE

purchases, bogus expenditure shown on civil works and bogus payment of commission. Hence the claim of this bogus expenditure is disallowed

INCOME-TAX OFFICER vs. SHRI NITIN RAMDEOJI LOHIA,, NASHIK

Appeals are partly allowed in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

bogus purchase disallowances in very terms. 5. Mr. Jasnani next submitted that the CIT(A) herein has erred in law and on facts

INCOME-TAX OFFICER vs. SHRI NITIN RAMDEOJI LOHIA,, NASHIK

Appeals are partly allowed in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

bogus purchase disallowances in very terms. 5. Mr. Jasnani next submitted that the CIT(A) herein has erred in law and on facts

INCOME-TAX OFFICER vs. SHRI NITIN RAMDEOJI LOHIA,, NASHIK

Appeals are partly allowed in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

bogus purchase disallowances in very terms. 5. Mr. Jasnani next submitted that the CIT(A) herein has erred in law and on facts

RAKESH H MEHTA HUF,MUMBAI vs. ACIT, CC-1(2), PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamore

purchases were disallowed by holding the same as bogus purchases. The A.O. has also held that the amount paid by BVG India

RAKESH H MEHTA HUF,MUMBAI vs. ACIT, CC-1(2), PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamore

purchases were disallowed by holding the same as bogus purchases. The A.O. has also held that the amount paid by BVG India

RAKESH H MEHTA HUF,MUMBAI vs. ACIT, CC-1(2), PUNE

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

Bench: Dr.Manish Borad & Shri Vinay Bhamore

purchases were disallowed by holding the same as bogus purchases. The A.O. has also held that the amount paid by BVG India

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH, PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

purchase transactions. 3. On the facts and circumstances of the case, the Ld. CIT(A) has erred in not appreciating that the statement of Shri Jogindar Pal Gupta, recorded under Section 132(4) of the Income Tax Act, 1961, holds significant evidentiary value and should not have been dismissed merely due to the absence of cross-examination

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH ,PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

purchase transactions. 3. On the facts and circumstances of the case, the Ld. CIT(A) has erred in not appreciating that the statement of Shri Jogindar Pal Gupta, recorded under Section 132(4) of the Income Tax Act, 1961, holds significant evidentiary value and should not have been dismissed merely due to the absence of cross-examination