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

15,36,605 Ramswaroop Agarwal 4 M/s. Divya Enterprises Prop. 9,79,32,384 1,76,27,829 11,55,60,213 Sagar Suraj Agrawal 5 M/s. Khushi Traders Prop. 2,52,47,771 45,44,599 2,97,92,370 Babusha Kasbe 6 Raja Cement House 1,99,46,143 35,90,308 2,35,36,451 Total

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

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

2 of the appeal is, therefore,\nallowed.\n10. Aggrieved with such order of the Ld. CIT(A), the Revenue is in appeal\nbefore the Tribunal.\n11. The Ld. DR strongly challenged the order of the Ld. CIT(A) in deleting the\nentire addition. He submitted that when the GST department has found the parties\nto be fraudsters and the above

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

section 69C of the Act which was not considered by the appellate authority. However, in the case of the assessee the addition for non-genuine purchases was not made u/s 69C of the Act. The purchases were added to the income from business and profession of the assessee company. He further submitted that the facts of the instant case

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

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

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

2% of the bogus sales amounting to Rs.180,05,90,205/- on the ground that the assessee had shown false entries of purchases made from non-existing entities. Therefore, the assessee’s claim of sales out of such purchases is also bogus and the assessee would have earned only the commission for providing such false entries in its books

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. His final observations in the summary indicates that neither the assessee could place any evidence which could show how the goods have been transported from SKTPL to its premises nor any evidence could be placed by SKTPL demonstrating the transportation of goods from its office premises to the assessee’s premises. For such non-availability of evidence proving

ASSISTANT COMMISSIONER OF INCOME TAX, KOLHAPUR vs. NATHMAL RUPCHAND JAIN, KOLHAPUR

In the result, the appeal filed by the Revenue is dismissed

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

2) ands 142(1) of the Act along with a questionnaire which were duly served on the assessee. The AR of the assessee, in response to the same, appeared before the Assessing Officer from time to time and filed the requisite details. 3. The Assessing Officer further obtained information u/s 133(6) of the Act from the various banks with

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

2, the Ld CIT(A) erred in not appreciating that the assessee had not concealed particulars of income and the disallowance was made out of alleged bogus purchases on estimate basis and penalty for concealment of income was not imposable in respect of such estimated disallowance. 4. The Ld CIT(A) erred in not appreciating that the assessee

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

2, the Ld CIT(A) erred in not appreciating that the assessee had not concealed particulars of income and the disallowance was made out of alleged bogus purchases on estimate basis and penalty for concealment of income was not imposable in respect of such estimated disallowance. 4. The Ld CIT(A) erred in not appreciating that the assessee

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

2, the Ld CIT(A) erred in not appreciating that the assessee had not concealed particulars of income and the disallowance was made out of alleged bogus purchases on estimate basis and penalty for concealment of income was not imposable in respect of such estimated disallowance. 4. The Ld CIT(A) erred in not appreciating that the assessee

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

2, the Ld CIT(A) erred in not appreciating that the assessee had not concealed particulars of income and the disallowance was made out of alleged bogus purchases on estimate basis and penalty for concealment of income was not imposable in respect of such estimated disallowance. 4. The Ld CIT(A) erred in not appreciating that the assessee

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

2, the Ld CIT(A) erred in not appreciating that the assessee had not concealed particulars of income and the disallowance was made out of alleged bogus purchases on estimate basis and penalty for concealment of income was not imposable in respect of such estimated disallowance. 4. The Ld CIT(A) erred in not appreciating that the assessee

INCOME TAX OFFICER, WARD 7(1), PUNE, PUNE vs. ANIL JAIRAM GOEL, PUNE

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

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

2. Whether on the facts and circumstances of the case and in law, the Ld CIT(Appeals) has erred in restricting the addition of bogus purchase of Rs 29,37,366/- instead of Rs.2,53,72,426/- without considering the decision of Hon'ble Supreme Court of India in the case of N.K. proteins Ltd vs Deputy Commissioner of Income

INCOME TAX OFFICER, PUNE vs. ANIL JAIRAM GOEL, PUNE

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

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

2. Whether on the facts and circumstances of the case and in law, the Ld CIT(Appeals) has erred in restricting the addition of bogus purchase of Rs 29,37,366/- instead of Rs.2,53,72,426/- without considering the decision of Hon'ble Supreme Court of India in the case of N.K. proteins Ltd vs Deputy Commissioner of Income

ABIL REALTY PVT. LTD.,PUNE vs. ITO, WARD 1(1), PUNE, PUNE

In the result, the appeal filed by the assessee is allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2016-17 Abil Realty Pvt. Ltd. Ito, Ward 1(1), Pune Abil House, 2 Ganesh Khind Road, Vs. Range Hill Corner, Pune – 411007 Pan: Aaica8531I (Appellant) (Respondent) Assessee By : Shri Sanket M Joshi & Mandar Joshi Department By : Shri Amol Khairnar Cit-Dr Date Of Hearing : 08-01-2025 Date Of Pronouncement : 19-03-2025 O R D E R

purchased and sold was not owned by the appellant company but by M/s Beeline Impex Pvt. Ltd & Pearl Cosmetics & Chemicals Pvt. Ltd. the said land was having certain legal issues and encumbrances due to which the development of the property was not possible. It is far-fetched that a real estate business entity would give/take an advance of crores

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

bogus purchases how can the Assessing Officer made addition u/s 68 is also not known. 13 CO No.12/PUN/2025 15. The Ld. Counsel for the assessee in his alternate plank of argument submitted that search has taken place on Shri Joginder Pal Gupta during which certain incriminating material were found. Therefore, the only course of action that could have been taken

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

bogus purchases how can the Assessing Officer made addition u/s 68 is also not known. 13 CO No.12/PUN/2025 15. The Ld. Counsel for the assessee in his alternate plank of argument submitted that search has taken place on Shri Joginder Pal Gupta during which certain incriminating material were found. Therefore, the only course of action that could have been taken

M/S GIRIRAJ ENTERPRISES,PUNE vs. DCIT, CENTRAL CIRCLE 1(1), PUNE, PUNE

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

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2015-16

bogusness or establish circumstance unerringly and reasonably raising an interference to that effect. The Hon'ble Supreme Court in the case of Umacharan Shah & Bros Vs CIT (37 ITR 271] held that suspicion however strong, cannot take the place of evidence. Since the transaction from the assessee is genuine no addition or disallowance can be made on this account

DATTATRAY HANMANTRAO DESAI,KARAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, PUNE

In the result, the appeal filed by the assessee is dismissed

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19

bogus purchases over and above rate of gross profit of 4.63 per cent declared by assessee and passed assessment order, since assessee had produced all necessary details of purchase, sales, audited books of account, quantity details and there was no discrepancy between purchase and sales declined, Assessing Officer had taken one possible view out of two assumption and thus