CHETAS CONTROL SYSTEMS PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee in ITA No

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

bogus purchases and circumstances of the case, survey under section 133A of the Act was conducted in the business premises

CHETAS CONTROL SYSTEMS PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee in ITA No

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

bogus purchases and circumstances of the case, survey under section 133A of the Act was conducted in the business premises

INCOME TAX OFFICER, PUNE vs. COOPERATION METALS, PUNE

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandra

133A of the Act was carried on 15.02.2013 in the case of the assessee. The Assessing Officer in the course of survey action had recorded statement of Shri Mafatlal N Shah u/s 131 of the Act. In the statement the Assessing Officer confronted the partner of the assessee regarding purchases of Rs.88,76,319/- from the parties M/s. Raj Metal

CO-OPERATION METALS,PUNE vs. ITO WARD 6(3), PUNE

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandra

133A of the Act was carried on 15.02.2013 in the case of the assessee. The Assessing Officer in the course of survey action had recorded statement of Shri Mafatlal N Shah u/s 131 of the Act. In the statement the Assessing Officer confronted the partner of the assessee regarding purchases of Rs.88,76,319/- from the parties M/s. Raj Metal

CO-OPERATION METALS,PUNE vs. ITO WARD 6(3), PUNE

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandra

133A of the Act was carried on 15.02.2013 in the case of the assessee. The Assessing Officer in the course of survey action had recorded statement of Shri Mafatlal N Shah u/s 131 of the Act. In the statement the Assessing Officer confronted the partner of the assessee regarding purchases of Rs.88,76,319/- from the parties M/s. Raj Metal

CO-OPERATION METALS,PUNE vs. ITO WARD 6(3), PUNE

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandra

133A of the Act was carried on 15.02.2013 in the case of the assessee. The Assessing Officer in the course of survey action had recorded statement of Shri Mafatlal N Shah u/s 131 of the Act. In the statement the Assessing Officer confronted the partner of the assessee regarding purchases of Rs.88,76,319/- from the parties M/s. Raj Metal

INCOME TAX OFFICER, PUNE vs. COOPERATION METALS, PUNE

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandra

133A of the Act was carried on 15.02.2013 in the case of the assessee. The Assessing Officer in the course of survey action had recorded statement of Shri Mafatlal N Shah u/s 131 of the Act. In the statement the Assessing Officer confronted the partner of the assessee regarding purchases of Rs.88,76,319/- from the parties M/s. Raj Metal

INCOME TAX OFFICER, PUNE vs. COOPERATION METALS, PUNE

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

Bench: Shri R. K. Panda & Ms. Astha Chandra

133A of the Act was carried on 15.02.2013 in the case of the assessee. The Assessing Officer in the course of survey action had recorded statement of Shri Mafatlal N Shah u/s 131 of the Act. In the statement the Assessing Officer confronted the partner of the assessee regarding purchases of Rs.88,76,319/- from the parties M/s. Raj Metal

ASSISTANT COMMISSIONER OF INCOME TAX vs. M/S. RDS CONSTRUCTION CO.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos.2731 To 2733/Pun/2016 िनधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2012-13 Acit, Circle-2, .......अपीलाथ" / Appellant Kolhapur. बनाम / V/S. M/S. Rds Construction Co., 233/3, Malati Towers, Tarabai Park, Kolhapur-416003. Pan : Aabfr4457M ……""यथ" / Respondent Revenue By : Shri Sanjeev Ghai Assessee By : Shri Nikhil Pathak सुनवाई क" तारीख / Date Of Hearing : 11.03.2019 घोषणा क" तारीख / Date Of Pronouncement : 08.05.2019 आदेश / Order Per D. Karunakara Rao, Am: There Are Three Appeals Under Consideration. Ita Nos.2731 & 2732/Pun/2016 Filed By The Revenue Are Against The Common Orders Of Cit(A)-2, Kolhapur Dated 26.09.2016 U/S 271(1)(C) Of The Act For The Assessment Years 2008-09 & 2010-11 Respectively.

bogus purchases. The assessee offered Rs.2,22,00,712/- as additional income for the assessment year 2008-09 and Rs.1,61,93,716/- for the assessment year 2010-11. During the assessment years under consideration, the assessee complied with the said declaration. Accordingly, the reassessment was completed accepting the revised income filed by the assessee. Thus, the reassessment has become

ASSISTANT COMMISSIONER OF INCOME TAX vs. M/S. RDS CONSTRUCTION CO.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos.2731 To 2733/Pun/2016 िनधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2012-13 Acit, Circle-2, .......अपीलाथ" / Appellant Kolhapur. बनाम / V/S. M/S. Rds Construction Co., 233/3, Malati Towers, Tarabai Park, Kolhapur-416003. Pan : Aabfr4457M ……""यथ" / Respondent Revenue By : Shri Sanjeev Ghai Assessee By : Shri Nikhil Pathak सुनवाई क" तारीख / Date Of Hearing : 11.03.2019 घोषणा क" तारीख / Date Of Pronouncement : 08.05.2019 आदेश / Order Per D. Karunakara Rao, Am: There Are Three Appeals Under Consideration. Ita Nos.2731 & 2732/Pun/2016 Filed By The Revenue Are Against The Common Orders Of Cit(A)-2, Kolhapur Dated 26.09.2016 U/S 271(1)(C) Of The Act For The Assessment Years 2008-09 & 2010-11 Respectively.

bogus purchases. The assessee offered Rs.2,22,00,712/- as additional income for the assessment year 2008-09 and Rs.1,61,93,716/- for the assessment year 2010-11. During the assessment years under consideration, the assessee complied with the said declaration. Accordingly, the reassessment was completed accepting the revised income filed by the assessee. Thus, the reassessment has become

ASSISTANT COMMISSIONER OF INCOME TAX vs. M/S. RDS CONSTRUCTION CO.,, KOLHAPUR

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita Nos.2731 To 2733/Pun/2016 िनधा"रण वष" / Assessment Years : 2008-09, 2010-11 & 2012-13 Acit, Circle-2, .......अपीलाथ" / Appellant Kolhapur. बनाम / V/S. M/S. Rds Construction Co., 233/3, Malati Towers, Tarabai Park, Kolhapur-416003. Pan : Aabfr4457M ……""यथ" / Respondent Revenue By : Shri Sanjeev Ghai Assessee By : Shri Nikhil Pathak सुनवाई क" तारीख / Date Of Hearing : 11.03.2019 घोषणा क" तारीख / Date Of Pronouncement : 08.05.2019 आदेश / Order Per D. Karunakara Rao, Am: There Are Three Appeals Under Consideration. Ita Nos.2731 & 2732/Pun/2016 Filed By The Revenue Are Against The Common Orders Of Cit(A)-2, Kolhapur Dated 26.09.2016 U/S 271(1)(C) Of The Act For The Assessment Years 2008-09 & 2010-11 Respectively.

bogus purchases. The assessee offered Rs.2,22,00,712/- as additional income for the assessment year 2008-09 and Rs.1,61,93,716/- for the assessment year 2010-11. During the assessment years under consideration, the assessee complied with the said declaration. Accordingly, the reassessment was completed accepting the revised income filed by the assessee. Thus, the reassessment has become

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

purchases and expenses and also based on the information collected from the assessee observed that the assessee company has arranged bogus expenses of Rs.24.24 crore which inter alia included bogus commission expenses also. When the assessee was confronted, it was submitted that these bogus losses have been arranged to cover up the inflated project value invoiced to TIL by Rs.26.55

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

133A was carried out by the department and subsequent actions\nrevealed that the shares of the company were manipulated to generate bogus long\n\nterm capital gain / short term capital gain for various beneficiaries. Referring to\nthe statements of Shri. P Amresh Kumar, MD of PFLIL, Shri Abhinandan Jain,\nDirector of PFLIL and Shri. Naresh Jain he submitted that

ASSISTANT COMMISSIONER OF INCOME TAX, JALGAON vs. SIDHARTH RATANLAL BAFNA, JALGAON

133A was carried out by the department and subsequent actions\nrevealed that the shares of the company were manipulated to generate bogus long\n\n16\nITA Nos.1555/PUN/2024 & Ors\nCO Nos.2 to 5/PUN/2025\nterm capital gain / short term capital gain for various beneficiaries. Referring to\nthe statements of Shri. P Amresh Kumar, MD of PFLIL, Shri Abhinandan Jain,\nDirector of PFLIL

DEPUTY COMMISSIONER OF INCOME TAX, JALGAON vs. TARADEVI RATANLAL BAFNA, JALGAON

133A was carried out by the department and subsequent actions\nrevealed that the shares of the company were manipulated to generate bogus long\nterm capital gain / short term capital gain for various beneficiaries. Referring to\nthe statements of Shri. P Amresh Kumar, MD of PFLIL, Shri Abhinandan Jain,\nDirector of PFLIL and Shri. Naresh Jain he submitted that

DINESHKUMAR RAMCHANDRA TULSYAN (HUF),,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(5),, NASHIK

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

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15 Dineshkumar Ramchandra Tulsyan (Huf) Ito, Ward 1(5), 214B, Laxmi Niwas, Mahatma Nagar, Vs. Nashik Nashik – 422007 Pan: Aachd5953R (Appellant) (Respondent) Assessment Year : 2014-15 Smt. Sumandevi Dineshkumar Tulsyan Ito, Ward 1(5), 214B, Laxmi Niwas, Mahatma Nagar, Vs. Nashik Nashik – 422007 Pan: Ackpt1322Q (Appellant) (Respondent)

purchase of initial investment by the assessee and the learned Commissioner of Income Tax(Appeals)-1, Nashik has erred in confirming the same. 6. Additions made without any evidence should be deleted. 7. The Assessment Order under section 143(3) dated 28/12/2016 passed by the Assessing Officer is bad in law and the Commissioner of Income Tax(Appeals)-1. Nashik

ITO, NASHIK vs. ANKIT NARESH TULSIAN, NASHIK

In the result, appeal of the Revenue is dismissed

133A\nand section 132 of the Income Tax Act, 1961, by the DDIT(Inv.)\nKolkata.\n3. Whether on the facts and circumstances of the case and in\nlaw, the Ld. CIT(A) has erred in not appreciating dated\n30.03.2015. Shri Anil Kumar Khemka confessed to facilitating\naccommodation entries through the manipulation of scraps,\nincluding MISHKAFIN and outlined the modus operandi

LAXMI CIVIL ENGINEERING SERVICES PVT. LTD.,,KOLHAPUR vs. ASSISTANT COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the Revenue in ITA No

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

section 133A of the Act was conducted on the business premises of assessee and group cases on 04.01.2013. Statement on oath of Mr. Ravindra Dhondiram Shinde, Managing Director of assessee company and Shri Balwant Patil, Accountant was recorded. During the course of Survey action, purchases made by the assessee from financial year 2005-06 till the date of search were