M/S. SIZE CONTROL GAUGES AND TOOLS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1778 To 1782/Pun/2019 ननधधारण वषा / Assessment Year : 2007-08 To 2011-12 M/S. Size Control Gauges & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa(Bk), Pune – 411 048. .......अपऩलधथी / Appellant Pan : Aaccs3670F

bogus purchases. Amount Disallowance Amount of Total A.Y. Percent of Total Disallowed Purchases Purchases 2007-08 64,82,935/- 20,31,158/- 31.33% 2008-09 77,82,735/- 26,51,333/- 34.06% 2009-10 1,10,59,023/- 51,34,740/- 46.43% 90.04% 2010-11 1,40,98,029/- 1,27,45,439/- 2011-12 1,49,26,200/- 1

M/S. SIZE CONTROL GAUGES AND TOOLS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1778 To 1782/Pun/2019 ननधधारण वषा / Assessment Year : 2007-08 To 2011-12 M/S. Size Control Gauges & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa(Bk), Pune – 411 048. .......अपऩलधथी / Appellant Pan : Aaccs3670F

bogus purchases. Amount Disallowance Amount of Total A.Y. Percent of Total Disallowed Purchases Purchases 2007-08 64,82,935/- 20,31,158/- 31.33% 2008-09 77,82,735/- 26,51,333/- 34.06% 2009-10 1,10,59,023/- 51,34,740/- 46.43% 90.04% 2010-11 1,40,98,029/- 1,27,45,439/- 2011-12 1,49,26,200/- 1

M/S. SIZE CONTROL GAUGES AND TOOLS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1778 To 1782/Pun/2019 ननधधारण वषा / Assessment Year : 2007-08 To 2011-12 M/S. Size Control Gauges & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa(Bk), Pune – 411 048. .......अपऩलधथी / Appellant Pan : Aaccs3670F

bogus purchases. Amount Disallowance Amount of Total A.Y. Percent of Total Disallowed Purchases Purchases 2007-08 64,82,935/- 20,31,158/- 31.33% 2008-09 77,82,735/- 26,51,333/- 34.06% 2009-10 1,10,59,023/- 51,34,740/- 46.43% 90.04% 2010-11 1,40,98,029/- 1,27,45,439/- 2011-12 1,49,26,200/- 1

PRAMOD SHANKARRAO SALUNKHE,,KOLHAPUR vs. PR. COMMISSIONER OF INCOME-TAX -2,, KOLHAPUR

In the result, appeal of the assessee is allowed

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 974/Pun/2018 धनधाारण वषा / Assessment Year : 2010-11 Pramod Shankarrao Salunkhe Flat No.7, Takshak Apartment, E Ward, Nagala Park, Kolhapur-416 003 Pan : Alnps2900F .......अपीलाथी / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-Ii, Kolhapur. ……प्रत्यथी / Respondent Assessee By : None Revenue By : Shri J.P Chandrakar

purchases were found to be bogus then confirming disallowance of only 25% of bogus purchases goes against the principle of Section

INCOME-TAX OFFICER vs. SHRI MANOJ SURESH SHARMA,, DHULE

In the result, appeal of the Revenue is partly allowed and the Cross objection of the assessee is dismissed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं आयकर अपील सं. / Ita No.1645/Pun/2016 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2009-10 िनधा"रण वष" िनधा"रण वष"

purchases was accepted by the A.O., then no disallowance on account of bogus purchases was warranted on such facts. The said

INCOME-TAX OFFICER vs. SMT. JAYSHREE SURESH SHARMA,, DHULE

In the result, appeal of the Revenue is partly allowed and the

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1646 To 1648/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2009-10 To 2011-12 वष"

purchases was accepted by the A.O., then no disallowance on account of bogus purchases was warranted on such facts. The said

INCOME-TAX OFFICER vs. SMT. JAYSHREE SURESH SHARMA,, DHULE

In the result, appeal of the Revenue is partly allowed and the

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1646 To 1648/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2009-10 To 2011-12 वष"

purchases was accepted by the A.O., then no disallowance on account of bogus purchases was warranted on such facts. The said

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. B.V. BIO CORP LTD.,, PUNE

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 2220 & 2221/Pun/2016 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11

disallowance on account of bogus purchases to 20% by raising following grounds: “1.Whether on the facts and circumstances of the case

B.V. BIO-CORP PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 2220 & 2221/Pun/2016 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11

disallowance on account of bogus purchases to 20% by raising following grounds: “1.Whether on the facts and circumstances of the case

DEPUTY COMMISSIONER OF INCOME-TAX vs. M/S. B.V. BIO CORP LTD.,, PUNE

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 2220 & 2221/Pun/2016 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11

disallowance on account of bogus purchases to 20% by raising following grounds: “1.Whether on the facts and circumstances of the case

B.V. BIO-CORP PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 2220 & 2221/Pun/2016 "नधा"रण वष" / Assessment Years : 2009-10 & 2010-11

disallowance on account of bogus purchases to 20% by raising following grounds: “1.Whether on the facts and circumstances of the case

M/S. AMCON CONSTRUCTIONS,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3,, PUNE

In the result, appeal of the assessee is partly allowed

Bench: Shri R.S.Syal & Shri Chandra Mohan Gargआयकर अपील सं. / Ita No. 1709/Pun/2017 धनधाारण वषा / Assessment Year : 2011-12 M/S. Amcon Constructions Office No.209/B, 2Nd Floor, City Mall, University Road, Shivajinagar, Pune-411 005 Pan : Aarfa4175B .......अपीलाथी / Appellant

disallowed 25% of the bogus purchases and the facts herein suggest that the assessee has consumed such bogus purchases. It is also

AJAYAN GANGADHARAN,,NASHIK vs. INCOME-TAX OFFICER,, NASHIK

In the result, the appeal of the assessee in ITA

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos.1994 To 1996/Pun/2016 "नधा"रण वष" / Assessment Years : 2009-10 To 2011-12

bogus purchases and disallowed the entire purchases of Rs.66,88,471/- by treating it as bogus. When the matter was carried

AJAYAN GANGADHARAN,,NASHIK vs. INCOME-TAX OFFICER,, NASHIK

In the result, the appeal of the assessee in ITA

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita Nos.1994 To 1996/Pun/2016 "नधा"रण वष" / Assessment Years : 2009-10 To 2011-12

bogus purchases and disallowed the entire purchases of Rs.66,88,471/- by treating it as bogus. When the matter was carried

DEPUTY COMMISSIONER OF INCOME TAX, AURANGABAD vs. RATHI STEEL AND METAL PVT. LTD, JALNA

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22 Dcit, Aurangabad Rathi Steel & Metal Pvt. Ltd. Plot No.F12, Addl Midc Area, Phase-Ii, Vs. Jalna – 431203 Pan : Aabcr5546A (Appellant) (Respondent) Assessee By : Shri Anand Partani Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 01-04-2025 Date Of Pronouncement : 27-05-2025 O R D E R

bogus purchases is concerned, he deleted the same by observing as under: 8 “5.2 I have gone through the submission of the appellant along with supporting documents submitted during the appellate proceedings as well as during the assessment proceedings before the Ld. AO. While disallowing

M/S. ANIKET TRADING COMPANY,,NASHIK vs. DEPUTY COMMISSIONER OF INCOME TAX,, NASHIK

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

Bench: Shri D. Karunakara Rao, Am आयकर अपील सं. / Ita No.467/Pun/2017 िनधा"रण वष" / Assessment Year : 2010-11

bogus purchases. 3. Aggrieved with the order of CIT(A), the assessee filed the present appeal before the Tribunal with the following grounds : “ On facts and in law, 1. The learned CIT(A) erred in confirming the addition of Rs.28,24,410/- made by the A.O. by disallowing

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

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21

disallowing the non genuine purchases, the Ld. AO has heavily relied on the report of GST department. DGGI had identified and declared some parties as Bogus

M/S. DELUXE TUBE TRADERS & SCRAP CENTRE,,NASHIK vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, both the appeals of the Revenue are dismissed and the

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am

purchases and at best from bogus parties. The AO is directed to restrict the disallowance to 25% of purchases of Rs.18