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
ITA 931/PUN/2024[2021-22]Status: DisposedITAT Pune27 May 2025AY 2021-22
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
For Appellant: Shri Anand PartaniFor Respondent: Shri Ajay Kumar Keshari - CIT
Section 132Section 133(6)Section 143(2)
bogus purchases from various entities in respect of the assessee company. In the appraisal report names of 19 parties were mentioned. Notices u/s 133(6) of the Act were issued to these parties and the purchases were confirmed by the parties except OM Traders, Sunny Traders and Krypton Scrap Works Pvt. Ltd. It was further mentioned that information was also