ITO, WARD 2(3)(8), SURAT vs. MUKESH MAHAVIRPRASAD SEN, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

bogus purchases and debited to trading account to suppress the true profit to be disclosed before the department. (iv) The onus was upon the assessee to establish the genuineness of purchases made by the assessee. (v) Mere filling of evidences in support of purchases and payment through account payee cheque cannot be conclusive in a cause where genuineness of transaction

INCOME TAX OFFICER, WARD 2(3)(8), SURAT vs. SHRI RAJESH KUMAR PAMECHA, AJMER

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

bogus purchases and debited to trading account to suppress the true profit to be disclosed before the department. (iv) The onus was upon the assessee to establish the genuineness of purchases made by the assessee. (v) Mere filling of evidences in support of purchases and payment through account payee cheque cannot be conclusive in a cause where genuineness of transaction

ITO, WARD-2(3)(7), SURAT vs. ANSHUMAN RAMDAYALJI KUMAWAT, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

bogus purchases and debited to trading account to suppress the true profit to be disclosed before the department. (iv) The onus was upon the assessee to establish the genuineness of purchases made by the assessee. (v) Mere filling of evidences in support of purchases and payment through account payee cheque cannot be conclusive in a cause where genuineness of transaction

ITO, WARD 2(3)(8), SURAT vs. MUKESH MAHAVIRPRASAD SEN, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

bogus purchases and debited to trading account to suppress the true profit to be disclosed before the department. (iv) The onus was upon the assessee to establish the genuineness of purchases made by the assessee. (v) Mere filling of evidences in support of purchases and payment through account payee cheque cannot be conclusive in a cause where genuineness of transaction

ITO, WARD-2(3)(7), SURAT vs. ANSHUMAN RAMDAYALJI KUMAWAT, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

bogus purchases and debited to trading account to suppress the true profit to be disclosed before the department. (iv) The onus was upon the assessee to establish the genuineness of purchases made by the assessee. (v) Mere filling of evidences in support of purchases and payment through account payee cheque cannot be conclusive in a cause where genuineness of transaction

INCOME TAX OFFICER, WARD 2(3)(7), SURAT vs. SHRI ANIL PUKHRAJ JAIN, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.89/Srt/2017 िनधा"रण वष"/Assessment Year: (2008-09) (Physical Court Hearing) Income Tax Officer, Ward-2(3)(7), Anil Pukhraj Jain, Room No.414, 4Th Floor, Aayakar Prop. Of Aakruti Stone, 206-2Nd Floor, Tulsi Building, Bhavan, Adajan, Surat-395009 Vs. Somnath Mahadev Ni Sheri, Mahidharpura, Surat – 395009. (Appellant) (Respondent)/ "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahapj8569Q ""या"ेप सं Cross Objection No.10/Srt/2021 (A/O Ita No.89/Srt/2017) िनधा"रण वष"/Assessment Year: (2008-09) Anil Pukhraj Jain, Income Tax Officer, Ward-2(3)(7), Room No.414, 4Th Floor, Aayakar Prop. Of Aakruti Stone, 206- 2Nd Floor, Tulsi Building, Vs. Bhavan, Adajan, Surat-395009 Somnath Mahadev Ni Sheri, Mahidharpura, Surat – 395009. Appellant/Co-Objector (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahapj8569Q िनधा"रती क" ओर से /Assessee By Shri Sapnesh R. Sheth, Ca राज"व क" ओर से /Respondent By Shri Ashok B. Koli, Cit-Dr सुनवाई क" तारीख/Date Of Hearing 23/12/2022 उ"ोषणा क" तारीख/Date Of Pronouncement 23/ 01/2023

justice. Under the income tax act, proceedings are based on the principle of preponderance of probability and not the law of the evidences. Point : In the support of the contention the CA of the assessee has furnished several details like Party wise purchase and sales, purchase registers, stock registers, ledger account of purchase parties, movement of goods and copy

MAGNIFIQUE GEMS PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD -1(1)(4), SURAT

In the result, appeal filed by the assessee (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.389 & 458/Srt/2023 "नधा"रण वष"/Assessment Year: (2011-12) (Physical Court Hearing) Magnifique Gems Pvt. Ltd. Income Tax Officer, Ward- 105, Rajshree Building, Maniyara 1(1)(4), Surat, Aayakar Bhawan, Sheri Na Naka,Mahidharpura, Near Majura Gate, Opp. New Surat-395003. Civil Hospital, Surat-395001

nature of bogus purchases during the F.Y 2010-11 from the following concerns of the entry operator Bhanwarlal Jain group, the details of which are as under: Sr.No. Name of the Bill provider Amount 1 Rose Gems Pvt. Ltd. 105302132/- Total amount 105302132/- 389 & 458/SRT/2023 / AY.11-12 Magnifique Gems Pvt. Ltd. From the above facts/material available on record, it was apparent

INCOME TAX OFFICER, SURAT vs. MAGNIFIQUE GEMS PRIVATE LIMITED, SURAT

In the result, appeal filed by the assessee (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.389 & 458/Srt/2023 "नधा"रण वष"/Assessment Year: (2011-12) (Physical Court Hearing) Magnifique Gems Pvt. Ltd. Income Tax Officer, Ward- 105, Rajshree Building, Maniyara 1(1)(4), Surat, Aayakar Bhawan, Sheri Na Naka,Mahidharpura, Near Majura Gate, Opp. New Surat-395003. Civil Hospital, Surat-395001

nature of bogus purchases during the F.Y 2010-11 from the following concerns of the entry operator Bhanwarlal Jain group, the details of which are as under: Sr.No. Name of the Bill provider Amount 1 Rose Gems Pvt. Ltd. 105302132/- Total amount 105302132/- 389 & 458/SRT/2023 / AY.11-12 Magnifique Gems Pvt. Ltd. From the above facts/material available on record, it was apparent

INCOME TAX OFFICER, SURAT vs. SAFFRON GREEN INTERNATIONAL PRIVATE LIMITED, SURAT

In the result, appeal of revenue is partly allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.958/Srt/2024 Assessment Year: 2018-19 (Hybrid Hearing) Income Tax Officer, Ward- Saffron Green International Pvt. बनाम/ 2(1)(3), Surat, Room No.221, Ltd. Shop No.3008, Shree Mahavir Vs. 2Nd Floor, Aaykar Bhavan, Textiles Puna Kumbhariya Road, Majura Gate, Surat-395 001 Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawcs 3137 M (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Deven K. Kapadia, Ca राज" की ओर से /Respondent By Shri Aashish Pophare, Cit-Dr सुनवाई की तारीख/Date Of Hearing 10/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 26/09/2025 आदेश / O R D E R Per Bijayananda Pruseth, Am: This Appeal By The Revenue Emanates From The Order Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, 'The Act’) Dated 16.07.2024 By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short, ‘The Cit(A)’] For The Assessment Year (Ay) 2018-19, Which In Turn Arises Out Of Assessment Order Passed By The Assessing Officer (In Short, ‘Ao’) U/S. 147 R.W.S 144 R.W.S 144B Of The Act On 21.03.2023. 2. Grounds Of Appeal Raised By The Revenue Are As Under: “I. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Restricting The Addition Made By The Assessing Officer Of Rs.5,70,70,621/- On Account Of 100% Bogus Purchase To 0.25% Of The Bogus Purchases & Allowing The Appeal Of The Assessee Ignoring The Facts That These Purchases Are Sham Transactions Fabricated Through Bogus Paper Concerns Of M/S. Savitri Trading Company & Mohammed Javed Mohammed Jabir Momin Which Were Engaged In Providing Accommodation Entries.

natural justice does not arise. 8. We have heard both parties and perused the materials available on record. We have also deliberated the case laws relied on by both sides. Ground Nos.1 to 4 pertain to restriction of addition from 100% to 0.25% of bogus purchases

INCOME TAX OFFICER, WARD - 2(3)(6), SURAT vs. SHRI ABHISHEK NAVNITKUMAR DOSHI, SURAT

In the result the ground No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 21/Srt/2022 Assessment Year: (2012-13) (Physical Court Hearing) Abhishek Navnitkumar Doshi, Vs. The Ito, Ward-2(3)(7), 204/205, 2Nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) आयकर अपील सं./Ita No.38/Srt/2022 Assessment Year: (2012-13) The Ito, Ward-2(3)(6), Vs. Abhishek Navnitkumar Doshi, 204/205, 2Nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) Assessee By Shri Sapnesh Sheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 28/12/2022 09/01/2023 Date Of Pronouncement

natural justice. Besides, ld DR pointed out that assessee`s case relates to Bhanwarlal Jain group cases, wherein the Tribunal has taken consistent stand and make the addition at the rate of 6% of bogus purchases

ABHISHEK NAVNITKUMAR DOSHI,SURAT vs. INCOME TAX OFFICER, WD. 2(3)(7), SURAT

In the result the ground No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 21/Srt/2022 Assessment Year: (2012-13) (Physical Court Hearing) Abhishek Navnitkumar Doshi, Vs. The Ito, Ward-2(3)(7), 204/205, 2Nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) आयकर अपील सं./Ita No.38/Srt/2022 Assessment Year: (2012-13) The Ito, Ward-2(3)(6), Vs. Abhishek Navnitkumar Doshi, 204/205, 2Nd Floor, 6/1911-12, Surat. Jin Shanti Building, Jada Khadi, Mahidharpura – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpd0064M (Appellant) (Respondent) Assessee By Shri Sapnesh Sheth, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 28/12/2022 09/01/2023 Date Of Pronouncement

natural justice. Besides, ld DR pointed out that assessee`s case relates to Bhanwarlal Jain group cases, wherein the Tribunal has taken consistent stand and make the addition at the rate of 6% of bogus purchases

ITO, WARD-2(3)(8), SURAT vs. MUKESHKUMAR LALCHAND JAIN, SURAT

In the result, appeal filed by the Revenue is partly allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.452/Srt/2019 ("नधा"रण वष" /Assessment Year: (2008-09) (Physical Court Hearing) Income Tax Officer, Ward- Mukeshkumar Lalchand Jain, 2(3)(8), Room No.407, 4Th Prop. Of M/S Mukesh Diamonds, 1St Floor, Anavil Business Vs. Office No. 401, Floor, H. Centre, Adajan-Hajira Road, No.5/1171/72/73/1090, New Dtc, Adajan, Surat-395009 Hath Falia, Haripura, Surat – 395008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agupj3281A (Appellant)/(Revenue) (Respondent)/(Assessee)

nature of bogus transaction in their statement recorded u/s. 132(4) of the Act. It was also accepted by Gautam Jain Group, that he manages and controls the business affairs of all the concerns in which the persons who were his employees are also shown as directors, partners and proprietors. The details information and evidences available as mentioned above where

LEXUS SOFTMAC,SURAT vs. DCIT, CIRCLE1(1)(1), SURAT

In the result, assessee’s appeal ITA No

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.702 & 703/Srt/2024 Ays: (2014-15 &2015-16) (Hybrid Hearing) Lexus Softmac, Deputy Commissioner Of F -3 To F-6, Gujarat Hira Bourse, Income-Tax, Circle 1(1)(1), बनाम/ Gems & Jewellery Park, Surat Room No.108, Vs. Ichchhapore, Aayakar Bhawan, Majura Surat - 394510 Gate, Opp. New Civil Hospital, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabfl 0495 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Deven K Kapadia, C.A. राज" की ओर से /Respondent By Shri Ajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 19/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/09/2025

natural justice. Therefore, deserve to be quashed. 4. The CIT(A) has erred in law and on facts and in circumstances of the case by confirming additions of purchases made from the alleged parties/entities whose names were not included in list mentioned either in the order passed for disposal of objection or in assessment order passed

LEXUS SOFTMAC,SURAT vs. DCIT, CIRCLE 1(1)(1), SURAT

In the result, assessee’s appeal ITA No

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.702 & 703/Srt/2024 Ays: (2014-15 &2015-16) (Hybrid Hearing) Lexus Softmac, Deputy Commissioner Of F -3 To F-6, Gujarat Hira Bourse, Income-Tax, Circle 1(1)(1), बनाम/ Gems & Jewellery Park, Surat Room No.108, Vs. Ichchhapore, Aayakar Bhawan, Majura Surat - 394510 Gate, Opp. New Civil Hospital, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabfl 0495 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Deven K Kapadia, C.A. राज" की ओर से /Respondent By Shri Ajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 19/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/09/2025

natural justice. Therefore, deserve to be quashed. 4. The CIT(A) has erred in law and on facts and in circumstances of the case by confirming additions of purchases made from the alleged parties/entities whose names were not included in list mentioned either in the order passed for disposal of objection or in assessment order passed

LATE SHRI BHIMSEN DARBARILAL ARORA,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-5,, SURAT

In the result, ground no.4 raised by assessee is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.1706/Ahd/2016 "नधा"रणवष"/Assessment Year: (2010-11) (Physical Court Hearing) Bhimsen Darbarilal Arora Through, Vs. The Acit, Circle-5, L/H. Rajat Bhimsen Arora, Surat. Smt. Mamta Bhimsen Arora, A-201, Madhulika Apartment, Bhatar Road, Surat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acaps9230L

natural corollary, not the entire amount covered under such purchases but the profit element embedded therein would be subjected to tax. It was held that parties had not supplied the goods as named by the assessee but were purchased from open market. The Hon'ble High Court upheld the disallowance sustained by Hon'ble ITAT @ 12.5% out of such purchase

SHRIFAL IMPEX PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

bogus accommodation entries and accordingly, as to why books of accounts should not be rejected u/s 145(3) of the Act, considering that above mentioned entries in purchases and sales were made with the moto of providing accommodation entries. It is also found that funds are raised through fictitious sales/purchase. In view of the above facts you are show caused

SHRIFAL IMPEX PVT. LTD.,,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

bogus accommodation entries and accordingly, as to why books of accounts should not be rejected u/s 145(3) of the Act, considering that above mentioned entries in purchases and sales were made with the moto of providing accommodation entries. It is also found that funds are raised through fictitious sales/purchase. In view of the above facts you are show caused

SHRIFAL IMPEX PRIVATE LIMITED,SURAT vs. INCOME TAX OFFICER, WARD - 2(1)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.190 To 191/Srt/2023 Assessment Year: (2011-12 To 2012-13) (Physical Hearing) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent) आयकर अपील सं./Ita No.250/Srt/2023 Assessment Year: (2014-15) Shrifal Impex Private Limited, Vs. The Ito, No.504, 5Th Floor, H. No.6/B/1739- Ward-2(1)(3), 1380, Parshwa Complex Thoba Sheri, Surat Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaocs4409E (Appellant) (Respondent)

bogus accommodation entries and accordingly, as to why books of accounts should not be rejected u/s 145(3) of the Act, considering that above mentioned entries in purchases and sales were made with the moto of providing accommodation entries. It is also found that funds are raised through fictitious sales/purchase. In view of the above facts you are show caused