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238 results for “bogus purchases”+ Section 100clear

Sorted by relevance

Mumbai2,070Delhi745Jaipur246Surat238Chennai174Kolkata153Ahmedabad147Bangalore145Karnataka106Chandigarh97Hyderabad88Pune85Indore59Cochin57Raipur41Rajkot39Calcutta37Nagpur37Guwahati34Visakhapatnam31Lucknow31Amritsar26Cuttack21Allahabad20Patna13Jodhpur12Agra8Dehradun7Telangana7Jabalpur4Panaji3SC3Varanasi3Orissa2ASHOK BHAN DALVEER BHANDARI1Ranchi1Gauhati1

Key Topics

Addition to Income96Section 143(3)82Section 14771Bogus Purchases66Section 14864Section 271(1)(c)63Disallowance34Reopening of Assessment24Penalty

INCOME TAX OFFICER, ANAVIL BUSINESS CENTRE, ADAJAN vs. ABHISHEK NAVNIT DOSHI , MAHIDHARPURA

In the result, the appeal of the Revenue is allowed for In the result, the appeal of the Revenue is allowed for In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 502/SRT/2025[2014-15]Status: DisposedITAT Surat30 Oct 2025AY 2014-15

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2014-2015 Ito, Abhishek Navnit Doshi, 405, Income Tax Office, Anavil 204/205, 2Nd Floor, 6/1911-12, Business Centre, Hazira Road, Vs. Jin Shanti Bldg. Mahidharpura, Adajan, Surat-395003. Surat-395009. Pan No. Afhpd 0064 M Appellant Respondent

For Respondent: Mr. Sapnesh Sheth, Advocate

section 69 of the Act and made an addition of 100% of the purchases so found to be Act and made an addition of 100% of the purchases so found to be Act and made an addition of 100% of the purchases so found to be fictitious.. 3. On appeal, the Ld. CIT(A), following the coordinate Bench

SANJAYKUMAR DEVKISHAN PANWAR,,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(8), SURAT, SURAT

In the result the ground No

Showing 1–20 of 238 · Page 1 of 12

...
21
Section 25019
Bogus/Accommodation Entry18
Section 143(2)17
ITA 569/SRT/2019[2008-09]Status: Disposed
ITAT Surat
22 Feb 2023
AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.569/Srt/2019 Assessment Year: (2008-09) (Physical Court Hearing) Sanjaykumar Devkishan Panwar, Vs. The Ito, Ward-2(3)(8), 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./Ita No.588/Srt/2019 Assessment Year: (2008-09) The Ito, Ward-2(3)(8), Vs. Sanjaykumar Devkishan Panwar, 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Shri Rohit Vijayvargia, Ca Shri Ritesh Mishra, Cit(Dr) Respondent By Date Of Hearing 03/02/2023 Date Of Pronouncement 20/02/2023

Section 143(3)Section 147Section 148

100% of bogus purchases should be disallowed. The bogus purchases are not the genuine business expenses, for the purpose of section

INCOME TAX OFFICER, WARD-2(3)(8), SURAT, SURAT vs. SANJAYKUMAR DEVKISHAN PANWAR,, SURAT

In the result the ground No

ITA 588/SRT/2019[2008-09]Status: DisposedITAT Surat22 Feb 2023AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.569/Srt/2019 Assessment Year: (2008-09) (Physical Court Hearing) Sanjaykumar Devkishan Panwar, Vs. The Ito, Ward-2(3)(8), 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) आयकर अपील सं./Ita No.588/Srt/2019 Assessment Year: (2008-09) The Ito, Ward-2(3)(8), Vs. Sanjaykumar Devkishan Panwar, 207, 2Nd Floor, 6/2060/61 Vedant Surat. Building Bojabhai Ni Sheri, Mahidharpura, Surat – 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aovpp8989A (Revenue)/(Appellant) (Assessee)/(Respondent) Assessee By Shri Rohit Vijayvargia, Ca Shri Ritesh Mishra, Cit(Dr) Respondent By Date Of Hearing 03/02/2023 Date Of Pronouncement 20/02/2023

Section 143(3)Section 147Section 148

100% of bogus purchases should be disallowed. The bogus purchases are not the genuine business expenses, for the purpose of section

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

In the result the ground No

ITA 21/SRT/2020[2008-09]Status: DisposedITAT Surat13 Jan 2023AY 2008-09

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

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

100% of bogus purchases. 16. The Ld. DR for the Revenue submitted before us the interpretation of Circular No.452 of CBDT which is reproduced below: “405-406. Compulsory Audit - Whether the provision is applicable TO commission agents, arahtias, etc. 1. Section

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

In the result the ground No

ITA 16/SRT/2020[2009-10]Status: DisposedITAT Surat13 Jan 2023AY 2009-10

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

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

100% of bogus purchases. 16. The Ld. DR for the Revenue submitted before us the interpretation of Circular No.452 of CBDT which is reproduced below: “405-406. Compulsory Audit - Whether the provision is applicable TO commission agents, arahtias, etc. 1. Section

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

In the result the ground No

ITA 22/SRT/2020[2009-10]Status: DisposedITAT Surat13 Jan 2023AY 2009-10

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

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

100% of bogus purchases. 16. The Ld. DR for the Revenue submitted before us the interpretation of Circular No.452 of CBDT which is reproduced below: “405-406. Compulsory Audit - Whether the provision is applicable TO commission agents, arahtias, etc. 1. Section

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

In the result the ground No

ITA 15/SRT/2020[2008-09]Status: DisposedITAT Surat13 Jan 2023AY 2008-09

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

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

100% of bogus purchases. 16. The Ld. DR for the Revenue submitted before us the interpretation of Circular No.452 of CBDT which is reproduced below: “405-406. Compulsory Audit - Whether the provision is applicable TO commission agents, arahtias, etc. 1. Section

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

In the result the ground No

ITA 87/SRT/2017[2007-08]Status: DisposedITAT Surat13 Jan 2023AY 2007-08

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

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

100% of bogus purchases. 16. The Ld. DR for the Revenue submitted before us the interpretation of Circular No.452 of CBDT which is reproduced below: “405-406. Compulsory Audit - Whether the provision is applicable TO commission agents, arahtias, etc. 1. Section

DIVA DIAMONDS PVT. LTD,SURAT vs. PR. COMMISSIONER OF INCOME TAX, SURAT

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

ITA 313/SRT/2019[2014-15]Status: DisposedITAT Surat14 Jul 2022AY 2014-15

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.128/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Deputy Commissioner Of Diva Diamonds Pvt.Ltd., Income-Tax, Circle-1(1)(1), 302, Gokul Building, Vs. Mahidharpura, Pipla Sherry, 1St Room No.108, Floor, Surat-395007 Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Appellant) (Respondent) Cross Objection No.13/Srt/2020 [Arising In Ita No.128/Srt/2020] ("नधा"रणवष" / Assessment Years: (2014-15) Diva Diamonds Pvt.Ltd., Deputy Commissioner Of 302, Gokul Building, Income-Tax, Circle-1(1)(1), Vs. Mahidharpura, Pipla Sherry, 1St Room No.108, Floor, Surat-395007 Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Applicant) (Respondent) आयकर अपीलसं./Ita No.313/Srt/2019 ("नधा"रणवष" / Assessment Years: (2014-15) Diva Diamonds Pvt. Ltd., Principal Cit-1,Surat 1St 302, Gokul Building, Room No.123, Floor, Vs. Mahidharpura, Pipla Sherry, Aayakar Bhavan, Majura Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Appellant) (Respondent)

Section 143(2)Section 263

100% to 5% of such bogus purchases without appreciating that bogus purchase could not be restricted to certain percentage when the entire transaction was found as bogus as upheld by the Hon'ble Guj High Court and Apex Court in the case of N.K Proteins (Industries) Ltd. Vs. ACIT TA No.242/2003 dated 20/06/2016 and SLP(C) CC No.963/2017 dated 16/01/2017

DCIT, CIRCLE-1(1)(1), SURAT vs. DIVA DIAMONDS PVT. LTD, SURAT

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

ITA 128/SRT/2020[2014-15]Status: DisposedITAT Surat14 Jul 2022AY 2014-15

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.128/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Deputy Commissioner Of Diva Diamonds Pvt.Ltd., Income-Tax, Circle-1(1)(1), 302, Gokul Building, Vs. Mahidharpura, Pipla Sherry, 1St Room No.108, Floor, Surat-395007 Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Appellant) (Respondent) Cross Objection No.13/Srt/2020 [Arising In Ita No.128/Srt/2020] ("नधा"रणवष" / Assessment Years: (2014-15) Diva Diamonds Pvt.Ltd., Deputy Commissioner Of 302, Gokul Building, Income-Tax, Circle-1(1)(1), Vs. Mahidharpura, Pipla Sherry, 1St Room No.108, Floor, Surat-395007 Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Applicant) (Respondent) आयकर अपीलसं./Ita No.313/Srt/2019 ("नधा"रणवष" / Assessment Years: (2014-15) Diva Diamonds Pvt. Ltd., Principal Cit-1,Surat 1St 302, Gokul Building, Room No.123, Floor, Vs. Mahidharpura, Pipla Sherry, Aayakar Bhavan, Majura Surat-395007 Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcd 1389 H (Appellant) (Respondent)

Section 143(2)Section 263

100% to 5% of such bogus purchases without appreciating that bogus purchase could not be restricted to certain percentage when the entire transaction was found as bogus as upheld by the Hon'ble Guj High Court and Apex Court in the case of N.K Proteins (Industries) Ltd. Vs. ACIT TA No.242/2003 dated 20/06/2016 and SLP(C) CC No.963/2017 dated 16/01/2017

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

In the result the ground No

ITA 38/SRT/2022[2012-13]Status: DisposedITAT Surat09 Jan 2023AY 2012-13

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

Section 132Section 143(3)Section 148

100 % disallowance when the total purchase made by the assessee through Bhanwerlal Group was proved as bogus purchases. The Ld. CIT(A) has also not considered the decision of Hon'ble Apex Court in the case of M/s N. K. Proteins Ltd Vs DCIT which is squarely applicable In this case. 4. On the facts and In the circumstances

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

In the result the ground No

ITA 21/SRT/2022[2012-13]Status: DisposedITAT Surat09 Jan 2023AY 2012-13

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

Section 132Section 143(3)Section 148

100 % disallowance when the total purchase made by the assessee through Bhanwerlal Group was proved as bogus purchases. The Ld. CIT(A) has also not considered the decision of Hon'ble Apex Court in the case of M/s N. K. Proteins Ltd Vs DCIT which is squarely applicable In this case. 4. On the facts and In the circumstances

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

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

ITA 458/SRT/2023[2011-12]Status: DisposedITAT Surat27 Oct 2023AY 2011-12

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

Section 132(4)Section 143(3)Section 147Section 250

100% disallowance of bogus purchases, which were made by assessee from M/s. Rose Gems Pvt. Ltd. to the tune of Rs.10,43,02,122/-, however, NFAC/Ld.CIT(A) has restricted the addition @ 6% of the turnover. The Ld. Counsel also stated that whether 6% addition sustained by the NFAC/Ld.CIT(A) is on total “turnover” of the assessee

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

ITA 389/SRT/2023[2011-12]Status: DisposedITAT Surat27 Oct 2023AY 2011-12

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

Section 132(4)Section 143(3)Section 147Section 250

100% disallowance of bogus purchases, which were made by assessee from M/s. Rose Gems Pvt. Ltd. to the tune of Rs.10,43,02,122/-, however, NFAC/Ld.CIT(A) has restricted the addition @ 6% of the turnover. The Ld. Counsel also stated that whether 6% addition sustained by the NFAC/Ld.CIT(A) is on total “turnover” of the assessee

SHRI SANJAY KUMAR CHOUDHARY HUF,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

In the result all the grounds of appeal raised by the assessee are rejected

ITA 1366/AHD/2017[2007-08]Status: DisposedITAT Surat08 Mar 2022AY 2007-08

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1364 &1366/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/S. Nazar Impex, Vs. The Acit, Central Circle-4, C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah & Shri Himanshu Gandhi, CAFor Respondent: Shri H. P. Meena, CIT(DR)
Section 143(1)Section 143(3)Section 144Section 148

100% of bogus purchases, or 25% of bogus purchases or certain percentage of bogus purchases considering accommodation entries of bogus purchases, in all these cases it will be deemed that there is addition on account of bogus purchases, only. Therefore, we reject the plea of the ld Counsel to the effect that assessing officer had re-opened the assessment

M/S. NAZAR IMPEX PVT. LTD.,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

In the result all the grounds of appeal raised by the assessee are rejected

ITA 1364/AHD/2017[2007-08]Status: DisposedITAT Surat08 Mar 2022AY 2007-08

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1364 &1366/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/S. Nazar Impex, Vs. The Acit, Central Circle-4, C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah & Shri Himanshu Gandhi, CAFor Respondent: Shri H. P. Meena, CIT(DR)
Section 143(1)Section 143(3)Section 144Section 148

100% of bogus purchases, or 25% of bogus purchases or certain percentage of bogus purchases considering accommodation entries of bogus purchases, in all these cases it will be deemed that there is addition on account of bogus purchases, only. Therefore, we reject the plea of the ld Counsel to the effect that assessing officer had re-opened the assessment

ITO, WARD 2(3)(8), SURAT vs. SHRI PARAG NARESHBHAI MEHTA, SURAT

In the result the ground No

ITA 65/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

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

Section 143(3)

100% addition of bogus purchases holding that assessee made purchases from Shri Gautam Jain/Dharmichand Jain Group concerns, without actually getting the material, therefore bill issued by these said group concerns are nothing but accommodation entry. On appeal by assessee, the Ld. CIT(A), by following the judgment of jurisdictional High Court in the case of M/s. Mayank Diamond

SONU DHARMICHAND BAFNA PROP. OF BRIGHT DIAMONDS,SURATY vs. INCOME TAX OFFICER, WD- 2(3)(8), SURAT

In the result the ground No

ITA 167/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

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

Section 143(3)

100% addition of bogus purchases holding that assessee made purchases from Shri Gautam Jain/Dharmichand Jain Group concerns, without actually getting the material, therefore bill issued by these said group concerns are nothing but accommodation entry. On appeal by assessee, the Ld. CIT(A), by following the judgment of jurisdictional High Court in the case of M/s. Mayank Diamond

THE ITO, WARD-2(3)(8),, SURAT vs. SHRI VRAJENDRA JAGJIVANDAS THAKKAR,, SURAT

In the result the ground No

ITA 62/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

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

Section 143(3)

100% addition of bogus purchases holding that assessee made purchases from Shri Gautam Jain/Dharmichand Jain Group concerns, without actually getting the material, therefore bill issued by these said group concerns are nothing but accommodation entry. On appeal by assessee, the Ld. CIT(A), by following the judgment of jurisdictional High Court in the case of M/s. Mayank Diamond

VRAJENDRA JAGJIVANDAS THAKKAR PROP. OF ADITI EXPORTS,SURAT vs. INCOME TAX OFFICER, WD- 2(3)(8), SURAT

In the result the ground No

ITA 168/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

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

Section 143(3)

100% addition of bogus purchases holding that assessee made purchases from Shri Gautam Jain/Dharmichand Jain Group concerns, without actually getting the material, therefore bill issued by these said group concerns are nothing but accommodation entry. On appeal by assessee, the Ld. CIT(A), by following the judgment of jurisdictional High Court in the case of M/s. Mayank Diamond