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47 results for “bogus purchases”+ Survey u/s 133Aclear

Sorted by relevance

Mumbai851 Delhi409 Jaipur210 Kolkata163 Bangalore85 Surat76 Chennai65 Ahmedabad52 Chandigarh48 Pune47 Indore46 Hyderabad45 Guwahati33 Raipur31 Visakhapatnam27 Rajkot26 Agra17 Cuttack15 Lucknow13 Patna10 Nagpur9 Jodhpur8 Amritsar6 Allahabad5 Panaji3 Jabalpur3 Cochin2 Dehradun2 Calcutta1 Telangana1 Varanasi1

Key Topics

Section 271(1)(c)53 Section 133A49 Section 143(3)43 Survey u/s 133A32 Addition to Income28 Section 14826 Section 143(2)20 Section 13219 Search & Seizure16 Section 147

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

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

ITA 1374/PUN/2025[2018-19]Status: DisposedITAT Pune16 Dec 2025AY 2018-19

Section 131Section 133ASection 143(1)(a)Section 143(3)Section 148

survey u/s 133A has admitted to have indulged in receiving\naccommodation entries in the form of bogus purchases and bogus

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

Showing 1–20 of 47 · Page 1 of 3

15

Bogus Purchases14

ITA 1392/PUN/2025[2019-20]Status: DisposedITAT Pune16 Dec 2025AY 2019-20

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

For Appellant: Shri Ashwani Kumar &For Respondent: S/Shri Amol Khairnar CIT-DR and Manish M. Mehta

Section 131Section 133ASection 143(1)(a)Section 143(3)Section 148

survey u/s 133A has admitted to have indulged in receiving accommodation entries in the form of bogus purchases and bogus

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

In the result, appeal of the assessee in ITA No

ITA 1244/PUN/2016[2009-10]Status: DisposedITAT Pune06 Mar 2019AY 2009-10

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

For Appellant: Shri S.D. PathakFor Respondent: Shri Pankaj Garg

Section 133ASection 143(1)Section 148Section 271(1)(c)

u/s 148 was issued to the assessee on 28/3/2013 and was served on it. The AO has recorded reasons to believe that income has escaped assessment before issue of notice u/s.148 of the Act. 4. Considering the quantum of bogus purchases and circumstances of the case, survey under section 133A

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

In the result, appeal of the assessee in ITA No

ITA 1241/PUN/2016[2009-10]Status: DisposedITAT Pune06 Mar 2019AY 2009-10

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

For Appellant: Shri S.D. PathakFor Respondent: Shri Pankaj Garg

Section 133ASection 143(1)Section 148Section 271(1)(c)

u/s 148 was issued to the assessee on 28/3/2013 and was served on it. The AO has recorded reasons to believe that income has escaped assessment before issue of notice u/s.148 of the Act. 4. Considering the quantum of bogus purchases and circumstances of the case, survey under section 133A

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

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

ITA 2733/PUN/2016[2012-13]Status: DisposedITAT Pune08 May 2019AY 2012-13

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.

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sanjeev Ghai

Section 133ASection 143(3)Section 148Section 271Section 271(1)(c)Section 274

u/s 133A of the Act on 04.01.2013. The survey action resulted in discovery of booking of bogus purchases. The assessee

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

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

ITA 2732/PUN/2016[2010-11]Status: DisposedITAT Pune08 May 2019AY 2010-11

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.

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sanjeev Ghai

Section 133ASection 143(3)Section 148Section 271Section 271(1)(c)Section 274

u/s 133A of the Act on 04.01.2013. The survey action resulted in discovery of booking of bogus purchases. The assessee

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

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

ITA 2731/PUN/2016[2008-09]Status: DisposedITAT Pune08 May 2019AY 2008-09

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.

For Appellant: Shri Nikhil PathakFor Respondent: Shri Sanjeev Ghai

Section 133ASection 143(3)Section 148Section 271Section 271(1)(c)Section 274

u/s 133A of the Act on 04.01.2013. The survey action resulted in discovery of booking of bogus purchases. The assessee

MANOJ DIWAKAR PATANE,KOLHAPUR vs. ITO WARD 2(1) KOLHAPUR, KOLHAPUR

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

ITA 437/PUN/2024[2017-18]Status: DisposedITAT Pune05 May 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.437/Pun/2024 िनधा"रण वष" / Assessment Year : 2017-18 Manoj Diwakar Patane, Vs. Ito, Ward-2(1), 339/21/22/23, Vasant Kolhapur. Sahawas, Wing F-3, Shahupuri, Karveer- 416003. Pan : Aippp3853K Appellant Respondent आयकर अपील सं. / Ita No.711/Pun/2024 िनधा"रण वष" / Assessment Year : 2017-18 Samita Manoj Patane, Vs. Ito, Ward-2(1), Shop No.1 653/A, Kusum Kolhapur. Apartment, 2Nd Lane, Shahupuri- 416001. Pan : Amypp8375M Appellant Respondent Assessee By : Smt. Deepa Khare Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 10.02.2025 : Date Of Pronouncement 05.05.2025 : आदेश / Order Per Vinay Bhamore, Jm: These Appeals Filed By Two Difference Assessees Are Directed Against The Different Order Dated 16.01.2024 Passed By Ld. Cit(A)/Nfac (In The Case Of Manoj Diwakar Patane) & Order Dated 21.03.2024 Passed By Ld. Cit(A), Pune-11 (In The Case Of Smita Manoj Patane) For The Assessment Year 2017-18 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of Two Different Assessees, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.437/Pun/2024 For Assessment Year 2017-18 (In The Case Of Manoj Diwakar Patane) As The Lead Case For Adjudication.

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath P. Murkunde

purchase bills and sales bills impounded in survey. 8. The appellant craves for reserving the right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of the appeal.” 5. Facts of the case, in brief, are that the assessee is an individual. The original return of income was filed

SMITA MANOJ PATANE,KOLHAPUR vs. ITO 2(1) KOLHAPUR, KOLHAPUR

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

ITA 711/PUN/2024[2017-18]Status: DisposedITAT Pune05 May 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.437/Pun/2024 िनधा"रण वष" / Assessment Year : 2017-18 Manoj Diwakar Patane, Vs. Ito, Ward-2(1), 339/21/22/23, Vasant Kolhapur. Sahawas, Wing F-3, Shahupuri, Karveer- 416003. Pan : Aippp3853K Appellant Respondent आयकर अपील सं. / Ita No.711/Pun/2024 िनधा"रण वष" / Assessment Year : 2017-18 Samita Manoj Patane, Vs. Ito, Ward-2(1), Shop No.1 653/A, Kusum Kolhapur. Apartment, 2Nd Lane, Shahupuri- 416001. Pan : Amypp8375M Appellant Respondent Assessee By : Smt. Deepa Khare Revenue By : Shri Ramnath P. Murkunde Date Of Hearing 10.02.2025 : Date Of Pronouncement 05.05.2025 : आदेश / Order Per Vinay Bhamore, Jm: These Appeals Filed By Two Difference Assessees Are Directed Against The Different Order Dated 16.01.2024 Passed By Ld. Cit(A)/Nfac (In The Case Of Manoj Diwakar Patane) & Order Dated 21.03.2024 Passed By Ld. Cit(A), Pune-11 (In The Case Of Smita Manoj Patane) For The Assessment Year 2017-18 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of Two Different Assessees, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.437/Pun/2024 For Assessment Year 2017-18 (In The Case Of Manoj Diwakar Patane) As The Lead Case For Adjudication.

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath P. Murkunde

purchase bills and sales bills impounded in survey. 8. The appellant craves for reserving the right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of the appeal.” 5. Facts of the case, in brief, are that the assessee is an individual. The original return of income was filed

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

ITA 2320/PUN/2024[2011-12]Status: DisposedITAT Pune21 Apr 2026AY 2011-12

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

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT

Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

purchases are bogus and warrants the addition to the total income of the assessee. Relying on various decisions it was submitted that no addition is called for. 4. However, the Assessing Officer was not satisfied with the arguments advanced by the assessee. He observed that a survey action u/s 133A

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

ITA 2263/PUN/2024[2011-12]Status: DisposedITAT Pune21 Apr 2026AY 2011-12

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

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT

Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

purchases are bogus and warrants the addition to the total income of the assessee. Relying on various decisions it was submitted that no addition is called for. 4. However, the Assessing Officer was not satisfied with the arguments advanced by the assessee. He observed that a survey action u/s 133A

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

ITA 2321/PUN/2024[2010-11]Status: DisposedITAT Pune21 Apr 2026AY 2010-11

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

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT

Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

purchases are bogus and warrants the addition to the total income of the assessee. Relying on various decisions it was submitted that no addition is called for. 4. However, the Assessing Officer was not satisfied with the arguments advanced by the assessee. He observed that a survey action u/s 133A

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

ITA 2262/PUN/2024[2009-10]Status: DisposedITAT Pune21 Apr 2026AY 2009-10

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

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT

Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

purchases are bogus and warrants the addition to the total income of the assessee. Relying on various decisions it was submitted that no addition is called for. 4. However, the Assessing Officer was not satisfied with the arguments advanced by the assessee. He observed that a survey action u/s 133A

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

ITA 2271/PUN/2024[2010-11]Status: DisposedITAT Pune21 Apr 2026AY 2010-11

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

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT

Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

purchases are bogus and warrants the addition to the total income of the assessee. Relying on various decisions it was submitted that no addition is called for. 4. However, the Assessing Officer was not satisfied with the arguments advanced by the assessee. He observed that a survey action u/s 133A

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

ITA 2319/PUN/2024[2009-10]Status: DisposedITAT Pune21 Apr 2026AY 2009-10

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

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT

Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

purchases are bogus and warrants the addition to the total income of the assessee. Relying on various decisions it was submitted that no addition is called for. 4. However, the Assessing Officer was not satisfied with the arguments advanced by the assessee. He observed that a survey action u/s 133A

SHRI GANESH BHIVRAJ BHUTADA,PUNE vs. ACIT, CENTRAL CIRCLE1(1), PUNE, PUNE

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1131/PUN/2024[2017-18]Status: DisposedITAT Pune06 Mar 2025AY 2017-18

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri V Narendra Sharma, AdvocateFor Respondent: Shri Amol Khairnar, CIT-DR

Section 132Section 132(4)Section 133ASection 143(1)Section 143(2)Section 153C

survey action u/s 133A of the Act. Since some documents pertaining to unaccounted cash transactions by Shri Ashok B Jain were related to the assessee, proceedings were initiated in the case of the assessee u/s 153C by recording satisfaction and notice u/s 153C of the Act was issued on 29.03.2021. The assessee in response to the same filed the return

SHRI GANESH BHIVRAJ BHUTADA,PUNE vs. ACIT, CENTRAL CIRCLE1(1), PUNE, PUNE

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1132/PUN/2024[2018-19]Status: DisposedITAT Pune06 Mar 2025AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri V Narendra Sharma, AdvocateFor Respondent: Shri Amol Khairnar, CIT-DR

Section 132Section 132(4)Section 133ASection 143(1)Section 143(2)Section 153C

survey action u/s 133A of the Act. Since some documents pertaining to unaccounted cash transactions by Shri Ashok B Jain were related to the assessee, proceedings were initiated in the case of the assessee u/s 153C by recording satisfaction and notice u/s 153C of the Act was issued on 29.03.2021. The assessee in response to the same filed the return

ASSISTANT COMMISSIONER OF INCOME-TAX vs. MAHALAXMI INFRAPROJECTS LTD.,, KOLHAPUR

In the result, all the appeals of Revenue are dismissed

ITA 147/PUN/2016[2012-13]Status: DisposedITAT Pune17 Jan 2018AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.142 To 145/Pun/2016 यििाारण वषा / Assessment Years : 2007-08 To 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle-1, Kolhapur …. Vs. Mahalaxmi Infraprojects Ltd., 223/3, S-1, B, Malati Towers, E Ward, Tarabai Park, …. प्रत्यथी / Respondent Kolhapur Pan: Aadcm2170P आयकर अपीऱ सं. / Ita Nos.146 & 147/Pun/2016 यििाारण वषा / Assessment Years : 2011-12 & 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle-1, Kolhapur …. Vs. Mahalaxmi Infraprojects Ltd., 223/3, S-1, B, Malati Towers, E Ward, Tarabai Park, …. प्रत्यथी / Respondent Kolhapur Pan: Aadcm2170P

For Appellant: Shri Rajeev Kumar, CITFor Respondent: S/Shri Nikhil Pathak and N.T. Jadhav

Section 133ASection 143(3)Section 153ASection 154Section 80I

bogus purchases and the Revenue is not in appeal; hence the claim of deduction under section 80IA(4) of the Act is restricted to additional income of Rs.35,98,460/- only, which merits to be allowed in the hands of assessee. In respect of grounds of appeal No.2 and 3 raised by the Revenue, the learned Authorized Representative

ASSISTANT COMMISSIONER OF INCOME-TAX vs. MAHALAXMI INFRAPROJECTS LTD.,, KOLHAPUR

In the result, all the appeals of Revenue are dismissed

ITA 143/PUN/2016[2008-09]Status: DisposedITAT Pune17 Jan 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.142 To 145/Pun/2016 यििाारण वषा / Assessment Years : 2007-08 To 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle-1, Kolhapur …. Vs. Mahalaxmi Infraprojects Ltd., 223/3, S-1, B, Malati Towers, E Ward, Tarabai Park, …. प्रत्यथी / Respondent Kolhapur Pan: Aadcm2170P आयकर अपीऱ सं. / Ita Nos.146 & 147/Pun/2016 यििाारण वषा / Assessment Years : 2011-12 & 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle-1, Kolhapur …. Vs. Mahalaxmi Infraprojects Ltd., 223/3, S-1, B, Malati Towers, E Ward, Tarabai Park, …. प्रत्यथी / Respondent Kolhapur Pan: Aadcm2170P

For Appellant: Shri Rajeev Kumar, CITFor Respondent: S/Shri Nikhil Pathak and N.T. Jadhav

Section 133ASection 143(3)Section 153ASection 154Section 80I

bogus purchases and the Revenue is not in appeal; hence the claim of deduction under section 80IA(4) of the Act is restricted to additional income of Rs.35,98,460/- only, which merits to be allowed in the hands of assessee. In respect of grounds of appeal No.2 and 3 raised by the Revenue, the learned Authorized Representative

ASSISTANT COMMISSIONER OF INCOME-TAX vs. MAHALAXMI INFRAPROJECTS LTD.,, KOLHAPUR

In the result, all the appeals of Revenue are dismissed

ITA 145/PUN/2016[2010-11]Status: DisposedITAT Pune17 Jan 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.142 To 145/Pun/2016 यििाारण वषा / Assessment Years : 2007-08 To 2010-11 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle-1, Kolhapur …. Vs. Mahalaxmi Infraprojects Ltd., 223/3, S-1, B, Malati Towers, E Ward, Tarabai Park, …. प्रत्यथी / Respondent Kolhapur Pan: Aadcm2170P आयकर अपीऱ सं. / Ita Nos.146 & 147/Pun/2016 यििाारण वषा / Assessment Years : 2011-12 & 2012-13 The Asst. Commissioner Of Income Tax, अऩीऱाथी/Appellant Circle-1, Kolhapur …. Vs. Mahalaxmi Infraprojects Ltd., 223/3, S-1, B, Malati Towers, E Ward, Tarabai Park, …. प्रत्यथी / Respondent Kolhapur Pan: Aadcm2170P

For Appellant: Shri Rajeev Kumar, CITFor Respondent: S/Shri Nikhil Pathak and N.T. Jadhav

Section 133ASection 143(3)Section 153ASection 154Section 80I

bogus purchases and the Revenue is not in appeal; hence the claim of deduction under section 80IA(4) of the Act is restricted to additional income of Rs.35,98,460/- only, which merits to be allowed in the hands of assessee. In respect of grounds of appeal No.2 and 3 raised by the Revenue, the learned Authorized Representative