BHARAT DE vs. HI DAGHA,THANEVS.ITO WARD 3(1), KALYAN

In the result, both the appeals of the assessee are dismissed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 & Assessment Year: 2010-11 Bharat Devshi Dagha, Ito, Ward 3(1), 3/13, Geet Govind Chs. Rani Mansion Manpada Road, Vs. Maharashtra-421301. Dombivli East-421 201. Pan No. Aarpd 9399 Q Appellant Respondent

6. 06/02/2013 was received from the Investigation Wing informing 06/02/2013 was received from the Investigation Wing informing 06/02/2013 was received from the Investigation Wing informing that the assessee is a beneficiary of bogus purchase bills issued by that the assessee is a beneficiary of bogus purchase bills issued by that the assessee is a beneficiary of bogus purchase bills issued

BHARAT DE vs. HI DAGHA,THANEVS.ITO WARD 3(1), KALYAN

In the result, both the appeals of the assessee are dismissed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 & Assessment Year: 2010-11 Bharat Devshi Dagha, Ito, Ward 3(1), 3/13, Geet Govind Chs. Rani Mansion Manpada Road, Vs. Maharashtra-421301. Dombivli East-421 201. Pan No. Aarpd 9399 Q Appellant Respondent

6. 06/02/2013 was received from the Investigation Wing informing 06/02/2013 was received from the Investigation Wing informing 06/02/2013 was received from the Investigation Wing informing that the assessee is a beneficiary of bogus purchase bills issued by that the assessee is a beneficiary of bogus purchase bills issued by that the assessee is a beneficiary of bogus purchase bills issued

NIRMIT JATIN LATHIA,MUMBAI vs. ITO 29(2)(2), MUMBAI

In the result, both the appeals of the assessee and Revenue

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2010-11 Nirmit Jatin Lathia, Ito 29(2)(2), 2B/101, Jain Upashraya Lane, Kautilya Bhavan, Bkc, Vs. Tagore Nagar, Vikhroli East, Mumbai-400051. Mumbai-400083. Pan No. Acgpl 0296 F Appellant Respondent Assessment Year: 2010-11 Ito 41(2)(3), Nirmit Jatin Lathia, Room No. 732, Om Sai Chs, Bldg. No. 2, B-Wing, Kautilya Bhavan, Bkc, Vs. Flat No. 101, Opp Bharat Nagar Mumbai-400051. Jain Upashraya Lane, Vikhroli (E), Mumbai-400083. Pan No. Acgpl 0296 F Appellant Respondent

133(6) or 131 to any of the 33(6) or 131 to any of the parties. h. The hon. CIT(A) erred in law and on facts in confirming the actions h. The hon. CIT(A) erred in law and on facts in confirming the actions h. The hon. CIT(A) erred in law and on facts in confirming

ITO41(2)(3),MUMBAI, BKC, MUMBAI vs. NIRMIT JATIN LATHIA, MUMBAI

In the result, both the appeals of the assessee and Revenue

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2010-11 Nirmit Jatin Lathia, Ito 29(2)(2), 2B/101, Jain Upashraya Lane, Kautilya Bhavan, Bkc, Vs. Tagore Nagar, Vikhroli East, Mumbai-400051. Mumbai-400083. Pan No. Acgpl 0296 F Appellant Respondent Assessment Year: 2010-11 Ito 41(2)(3), Nirmit Jatin Lathia, Room No. 732, Om Sai Chs, Bldg. No. 2, B-Wing, Kautilya Bhavan, Bkc, Vs. Flat No. 101, Opp Bharat Nagar Mumbai-400051. Jain Upashraya Lane, Vikhroli (E), Mumbai-400083. Pan No. Acgpl 0296 F Appellant Respondent

133(6) or 131 to any of the 33(6) or 131 to any of the parties. h. The hon. CIT(A) erred in law and on facts in confirming the actions h. The hon. CIT(A) erred in law and on facts in confirming the actions h. The hon. CIT(A) erred in law and on facts in confirming

OMKAR METAL AND ALLOYS CORPORATION ,C P TANK MUMBAI vs. INCOME TAX OFFICER 19. 2. 4, MATRU MANDIR

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2009-10 Omkar Metal & Alloys Ito 19.2.4, Corporation, C P Tank Matru Mandir, Opp Bhatia Room No. 47, Balakrishna Vs. Hospital, Grant Road (West), Niwas, 2Nd Floor, 2Nd Mumbai-400007. Panjarapole Lane, Mumbai-400004. Pan No. Aaafo 4997 N Appellant Respondent

6. The learned Commissioner of Income Tax (Appeals) erred in The learned Commissioner of Income Tax (Appeals) erred in The learned Commissioner of Income Tax (Appeals) erred in upholding charging of interest under upholding charging of interest under section 234A. 234B and section 234A. 234B and 234C and 234D of the Act 234C and 234D of the Act 2. Briefly

INCOME TAX OFFICER, KALYAN vs. J D ELECTRIC WORKS, KALYAN

In the result, the appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry () Assessment Year: 2009-10

section 143(3) r.w.s. 147 of the ) r.w.s. 147 of the Act. On further appeal On further appeal, the ld CIT(A) deleted the addition. Aggrieved, , the ld CIT(A) deleted the addition. Aggrieved, the Revenue is in appeal raising grounds reproduced above. the Revenue is in appeal raising grounds reproduced above. the Revenue is in appeal raising grounds reproduced

M/S ASHTECH (INDIA) PRIVATE LIMITED,MUMBAI CITY vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

bogus. In absence of . In absence of complete details provided, provided, the Assessing Officer is justified in the Assessing Officer is justified in making estimated disallowance disallowance @ 10% of total expenses on tyre of total expenses on tyre purchase. Accordingly, we uphold the finding of the Ld. CIT(A) on . Accordingly, we uphold the finding

M/S ASHTECH (INDIA) PRIVATE LIMITED,MUMBAI CITY vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4) , MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

bogus. In absence of . In absence of complete details provided, provided, the Assessing Officer is justified in the Assessing Officer is justified in making estimated disallowance disallowance @ 10% of total expenses on tyre of total expenses on tyre purchase. Accordingly, we uphold the finding of the Ld. CIT(A) on . Accordingly, we uphold the finding

M/S ASHTECH (INDIA) PRIVATE LIMITED ,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

bogus. In absence of . In absence of complete details provided, provided, the Assessing Officer is justified in the Assessing Officer is justified in making estimated disallowance disallowance @ 10% of total expenses on tyre of total expenses on tyre purchase. Accordingly, we uphold the finding of the Ld. CIT(A) on . Accordingly, we uphold the finding

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4) MUMBAI, PRATISHTHA BHAVAN MUMBAI vs. ASHTECH INDIA PVT LTD (E-FILING), ASHTECH HOUSE MUMBAI

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

bogus. In absence of . In absence of complete details provided, provided, the Assessing Officer is justified in the Assessing Officer is justified in making estimated disallowance disallowance @ 10% of total expenses on tyre of total expenses on tyre purchase. Accordingly, we uphold the finding of the Ld. CIT(A) on . Accordingly, we uphold the finding