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

section 133(6) of the Act, where hawala dealer was not traceable and in the absence of the assessee failing to file any documentary evidence of delivery of goods, addition is to be upheld in the hands of assessee on account of such bogus purchases. IV. The next instance is the case of goods which have been admittedly sold

M/S. MARCURUS WATER TREATMENT INDIA PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME -TAX,, PUNE

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

Bench: Shri D. Karunakara Rao, Am आयकर अपील सं. / Ita No.1263/Pun/2017 िनधा"रण वष" / Assessment Year : 2009-10

section 133(6) of the Act, where hawala dealer was not traceable and in the absence of the assessee failing to file any documentary evidence of delivery of goods, addition is to be upheld in the hands of assessee on account of such bogus purchases. IV. The next instance is the case of goods which have been admittedly sold

INCOME TAX OFFICER vs. DEEPAK SHANKAR PANASKAR,, NASHIK

In the result, appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 203 & 204/Pun/2017 "नधा"रण वष" / Assessment Year: 2010-11

bogus purchases over and above the GP declared by the assessee. 7. We have considered the decision in the case of Mukeshkumar Pukhraj Mehta Vs. The Income Tax Officer (supra.) on which the ld. DR has placed reliance. In the said case, the assessee had admitted to the addition of purchases made from the hawala dealers. No supporting documents substantiating

INCOME TAX OFFICER vs. DEEPAK SHANKAR PANASKAR,, NASHIK

In the result, appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos. 203 & 204/Pun/2017 "नधा"रण वष" / Assessment Year: 2010-11

bogus purchases over and above the GP declared by the assessee. 7. We have considered the decision in the case of Mukeshkumar Pukhraj Mehta Vs. The Income Tax Officer (supra.) on which the ld. DR has placed reliance. In the said case, the assessee had admitted to the addition of purchases made from the hawala dealers. No supporting documents substantiating

ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. ASHAPURA RUBBER UDYOG,, NASHIK

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

section 133(6) of the Act, where hawala dealer was not traceable and in the absence of the bogus purchases. IV. The next instance is the case of goods which have been admittedly sold by the hawala dealer and has been received by the assessee, who in turn had maintained quantitative details and also evidence of its movement i.e. transportation

ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. ASHAPURA RUBBER UDYOG,, NASHIK

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

section 133(6) of the Act, where hawala dealer was not traceable and in the absence of the bogus purchases. IV. The next instance is the case of goods which have been admittedly sold by the hawala dealer and has been received by the assessee, who in turn had maintained quantitative details and also evidence of its movement i.e. transportation

ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. ASHAPURA RUBBER UDYOG,, NASHIK

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

section 133(6) of the Act, where hawala dealer was not traceable and in the absence of the bogus purchases. IV. The next instance is the case of goods which have been admittedly sold by the hawala dealer and has been received by the assessee, who in turn had maintained quantitative details and also evidence of its movement i.e. transportation

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

section 143(2) after filing the return of income which had rendered the Assessment Order bad in law liable to be set aside. 3. The CIT(A) erred in not deleting the disallowance of Rs.20,31,158/- out of purchases though the purchases were fully verifiable and the payments were made through bank. 4. Without prejudice to Ground No. 3

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

section 143(2) after filing the return of income which had rendered the Assessment Order bad in law liable to be set aside. 3. The CIT(A) erred in not deleting the disallowance of Rs.20,31,158/- out of purchases though the purchases were fully verifiable and the payments were made through bank. 4. Without prejudice to Ground No. 3

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

section 143(2) after filing the return of income which had rendered the Assessment Order bad in law liable to be set aside. 3. The CIT(A) erred in not deleting the disallowance of Rs.20,31,158/- out of purchases though the purchases were fully verifiable and the payments were made through bank. 4. Without prejudice to Ground No. 3

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

section 143(2) after filing the return of income which had rendered the Assessment Order bad in law liable to be set aside. 3. The CIT(A) erred in not deleting the disallowance of Rs.20,31,158/- out of purchases though the purchases were fully verifiable and the payments were made through bank. 4. Without prejudice to Ground No. 3

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

section 143(2) after filing the return of income which had rendered the Assessment Order bad in law liable to be set aside. 3. The CIT(A) erred in not deleting the disallowance of Rs.20,31,158/- out of purchases though the purchases were fully verifiable and the payments were made through bank. 4. Without prejudice to Ground No. 3

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

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

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

3) of the Act. Further, he submitted for restricting the addition to 10% of the alleged bogus purchases. For this proposition, he relied on the decision of Pune Bench of the Tribunal in the case of M/s. Chhabi Electricals Pvt. Ltd. Vs. DCIT and others in ITA No.795/PUN/2014 and connected appeals, dated

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

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

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

3) of the Act. Further, he submitted for restricting the addition to 10% of the alleged bogus purchases. For this proposition, he relied on the decision of Pune Bench of the Tribunal in the case of M/s. Chhabi Electricals Pvt. Ltd. Vs. DCIT and others in ITA No.795/PUN/2014 and connected appeals, dated

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

3) of the Act. Further, he submitted for restricting the addition to 10% of the alleged bogus purchases. For this proposition, he relied on the decision of Pune Bench of the Tribunal in the case of M/s. Chhabi Electricals Pvt. Ltd. Vs. DCIT and others in ITA No.795/PUN/2014 and connected appeals, dated

SHAHAJI BHANUDAS BHAD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal is partly allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

3. The assessee approached the ld. CIT(A) and furnished the relevant documents in support of the genuineness of purchases. It was contended that all the purchases were genuine and payments were made by cheques in respect of the goods received pursuant to 6 Shahaji Bhanudas Bhad such bills. The assessee furnished details of purchases along with Octroi receipts

SHAHAJI BHANUDAS BHAD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal is partly allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

3. The assessee approached the ld. CIT(A) and furnished the relevant documents in support of the genuineness of purchases. It was contended that all the purchases were genuine and payments were made by cheques in respect of the goods received pursuant to 6 Shahaji Bhanudas Bhad such bills. The assessee furnished details of purchases along with Octroi receipts

SHAHAJI BHANUDAS BHAD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal is partly allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

3. The assessee approached the ld. CIT(A) and furnished the relevant documents in support of the genuineness of purchases. It was contended that all the purchases were genuine and payments were made by cheques in respect of the goods received pursuant to 6 Shahaji Bhanudas Bhad such bills. The assessee furnished details of purchases along with Octroi receipts

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI SHAHAJI BHANUDAS BHAD,, PUNE

In the result, the appeal is partly allowed

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

3. The assessee approached the ld. CIT(A) and furnished the relevant documents in support of the genuineness of purchases. It was contended that all the purchases were genuine and payments were made by cheques in respect of the goods received pursuant to 6 Shahaji Bhanudas Bhad such bills. The assessee furnished details of purchases along with Octroi receipts