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

54,800/-. During the course of assessment proceedings, AO noticed that the assessee made purchases of Rs.18,50,403/- from M/s. Shiv Industries whose name is listed in the list of bogus dealers by the Sales Tax Department of Maharashtra Government. Eventually, the AO vide order u/s.143(3) r.w.s. 144 of the Act, made the entire addition of bogus purchases

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

54,800/-. During the course of assessment proceedings, AO noticed that the assessee made purchases of Rs.18,50,403/- from M/s. Shiv Industries whose name is listed in the list of bogus dealers by the Sales Tax Department of Maharashtra Government. Eventually, the AO vide order u/s.143(3) r.w.s. 144 of the Act, made the entire addition of bogus purchases

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

54,800/-. During the course of assessment proceedings, AO noticed that the assessee made purchases of Rs.18,50,403/- from M/s. Shiv Industries whose name is listed in the list of bogus dealers by the Sales Tax Department of Maharashtra Government. Eventually, the AO vide order u/s.143(3) r.w.s. 144 of the Act, made the entire addition of bogus purchases

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

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

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

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

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

DEPUTY COMMISSIONER OF INCOME TAX vs. M/S. BHARAT IRON SYNDICATE,, PUNE

In the result, the appeal of the Revenue is dismissed

54, Suvidha Kunj, Pitam Pura, Delhi. PAN- AABCG4567F (respondent) Judgment : It is requested that the purchases from the said parties may be fully allowed. 2) Income-tax appellate Tribunal- Ahmedabad Raj Exports, Surat Vs assessee on 11.11.2011, ITA No. 1827/1954/AHD/2005. 3) Vijay Proteins before the Hon'ble ITAT. 4) Avishkar Processing Mills Vs DCIT-before the Hon'ble ITAT, Ahmedabad

CHANDUKAKA SARAF AND SONS PVT.LTD,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX , (CENTRAL),, PUNE

In the result, all the seven appeals of the assessee are partly allowed

54,93,430/- 28,04,03,784/- 5. From the above table, it is evident that the Assessing Officer made certain additions (i.e. Rs.42,24,481/- for A.Y. 2009-10) on account of bogus purchases calculating at the rate of 2% of URD purchases made in cash on ad-hoc basis. This is common addition made by the Assessing Officer

CHANDUKAKA SARAF AND SONS PVT.LTD,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX , (CENTRAL),, PUNE

In the result, all the seven appeals of the assessee are partly allowed

54,93,430/- 28,04,03,784/- 5. From the above table, it is evident that the Assessing Officer made certain additions (i.e. Rs.42,24,481/- for A.Y. 2009-10) on account of bogus purchases calculating at the rate of 2% of URD purchases made in cash on ad-hoc basis. This is common addition made by the Assessing Officer

CHANDUKAKA SARAF AND SONS PVT.LTD,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX , (CENTRAL),, PUNE

In the result, all the seven appeals of the assessee are partly allowed

54,93,430/- 28,04,03,784/- 5. From the above table, it is evident that the Assessing Officer made certain additions (i.e. Rs.42,24,481/- for A.Y. 2009-10) on account of bogus purchases calculating at the rate of 2% of URD purchases made in cash on ad-hoc basis. This is common addition made by the Assessing Officer

CHANDUKAKA SARAF AND SONS PVT.LTD,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX , (CENTRAL),, PUNE

In the result, all the seven appeals of the assessee are partly allowed

54,93,430/- 28,04,03,784/- 5. From the above table, it is evident that the Assessing Officer made certain additions (i.e. Rs.42,24,481/- for A.Y. 2009-10) on account of bogus purchases calculating at the rate of 2% of URD purchases made in cash on ad-hoc basis. This is common addition made by the Assessing Officer

CHANDUKAKA SARAF AND SONS PVT.LTD,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX , (CENTRAL),, PUNE

In the result, all the seven appeals of the assessee are partly allowed

54,93,430/- 28,04,03,784/- 5. From the above table, it is evident that the Assessing Officer made certain additions (i.e. Rs.42,24,481/- for A.Y. 2009-10) on account of bogus purchases calculating at the rate of 2% of URD purchases made in cash on ad-hoc basis. This is common addition made by the Assessing Officer

CHANDUKAKA SARAF AND SONS PVT.LTD,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX , (CENTRAL),, PUNE

In the result, all the seven appeals of the assessee are partly allowed

54,93,430/- 28,04,03,784/- 5. From the above table, it is evident that the Assessing Officer made certain additions (i.e. Rs.42,24,481/- for A.Y. 2009-10) on account of bogus purchases calculating at the rate of 2% of URD purchases made in cash on ad-hoc basis. This is common addition made by the Assessing Officer

CHANDUKAKA SARAF AND SONS PVT.LTD,,PUNE vs. PR. COMMISSIONER OF INCOME-TAX , (CENTRAL),, PUNE

In the result, all the seven appeals of the assessee are partly allowed

54,93,430/- 28,04,03,784/- 5. From the above table, it is evident that the Assessing Officer made certain additions (i.e. Rs.42,24,481/- for A.Y. 2009-10) on account of bogus purchases calculating at the rate of 2% of URD purchases made in cash on ad-hoc basis. This is common addition made by the Assessing Officer

ASSISTANT COMMISSIONER OF INCOME-TAX vs. SHRI AKSHAY RAJESH SAMDARIYA,, JALNA

In the result, the appeal of Revenue and the Cross Objections

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.2076/Pun/2016 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2009-10 िनधा"रण वष" िनधा"रण वष"

54,696/- Total Rs.2,78,55,984/- 3. The Assessing Officer vide assessment order dated 27-03-2015 passed under section 144 r.w.s. 147 made addition of the entire amount held to be bogus purchases

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

54,79,714 ₹3,05,591 0.03% M/s. Someshwar enterprise Pvt. Ltd. ₹24,36,33,533 ₹1,68,362 0.069% M/s. Anuradha Vyapar Pvt. Ltd. ₹7,81,80,000 ₹3,16,000 0.4% M/s. Ferrum Alloys Pvt. Ltd. ₹9,89,98,584 ₹10,98,357 1.1% M/s. Accurate Metal Corporation ₹(-)3,35,765 NA M/s. Jasonath NO DATA Bright Steel