.... Orient Craft Ltd. (2013) 354 ITR 536 and the decision of the Rajasthan High Court in Commissioner of Income Tax v. Smt. Jyoti Devi (2008) 218 CTR... The Commissioner Of Income Tax-V v. Orient Craft Ltd. (supra) since in that case the AO...the decision in The Commissioner Of Income Tax-V v. Orient Craft Ltd. (supra) answers the question squarely in favour...

..., the AO held that Sh. Mohinder Kumar Garg is an employee of M/s Orient Craft Ltd and has long association with the company. M/s Orient Craft Ltd has booked expenses on account of job work done by...held that the expenses booked by M/s Orient Craft with respect to M/s Sai Exports as bogus and hence made an addition of Rs. 5,48,51,943/- on this account in the case of M/s Orient Craft for the year under consider...appellate order in the case of M/s Orient Craft Ltd for the year under consideration confirmed the addition made by the AO on substantive basis of expenses of M/s Sai Exports booked by holding that this...

.../fabric as proprietary concern, M/s Shri Ram Export. The assessee claimed to have performed job work for M/s Orient Craft Ltd. However, the assessing officer during the assessment.... Consequently, the Assessing Officer disallowed the expenses booked by M/s Orient Craft Ltd. i.e. beneficiary of the purported job work services from M/s Sri Ram Export by holding the...Orient Craft Ltd. given by the co-ordinate Bench of Tribunal. Details of additions made by the AO and further restricted by Ld. CIT (A) for the AYs 2013-14, 2014-15 & 2015-16 are...

...:- Anoop Thatai ….Petitioner Vs. Orient Craft Ltd. & Ors. ….Respondent Present through Video Conferencing: Mr. Anand Chibbar, Senior Advocate with Mr. Neeraj Kumar and Mr... Thatai Vs. Orient Craft Ltd. & Ors.” subject to the terms of Settlement Action Plan dated 13.02.2022. Keeping in view the joint request of learned senior counsels appearing for...

...:- Sahil Dhingra & Anr ….Petitioner Vs. Orient Craft Ltd.& Ors ….Respondent Present through Video Conferencing: Mr. Virender Ganda, Senior Advocate with Mr.Vipul...“Sahil Dhingra Vs. Orient Craft Ltd. & Ors.” subject to the terms of Settlement Action Plan dated 13.02.2022. Keeping in view the joint request of learned senior counsels...

...at the premises 7D, Maruti Industrial Area, Sector- 18, Gurgaon belonging to M/s Orient Craft Limited, documents/ Books of Accounts as per details given below, pertaining to the assessee, M/s Super Connection India Pvt. Ltd...the findings/ observation as narrated above. Therefore it is crystal clear that M/s Super Connections India Pvt. Ltd. is a paper entity operated by the owner's of M/s Orient Craft Limited for the...the appellant and following observations are made :- (i) The AO disallowed the total amount of Rs.17,87,17,045/- in the case of M/s. Orient Craft Ltd. for AY 2013...

...at the premises 7D, Maruti Industrial Area, Sector- 18, Gurgaon belonging to M/s Orient Craft Limited, documents/ Books of Accounts as per details given below, pertaining to the assessee, M/s Super Connection India Pvt. Ltd...the findings/ observation as narrated above. Therefore it is crystal clear that M/s Super Connections India Pvt. Ltd. is a paper entity operated by the owner's of M/s Orient Craft Limited for the...the appellant and following observations are made :- (i) The AO disallowed the total amount of Rs.17,87,17,045/- in the case of M/s. Orient Craft Ltd. for AY 2013...

.... AO concluded that the assessee is a paper entity operated by the owners of M/s. Orient Craft Ltd. for the purposes of evasion of taxes. The books of accounts of the company were rejected u/s 145(2). A...substantive addition was made in the hands of M/s. Orient Craft Ltd. and a Protective Assessment was made in the hands of assessee. In appeal the Ld. CIT(A) had confirmed the addition on substantive...basis but in the hands of assessee protective addition was deleted with observation that if substantive addition in case of M/s. Orient Craft Ltd. is deleted at any stage, the addition deleted here...

.... AO concluded that the assessee is a paper entity operated by the owners of M/s. Orient Craft Ltd. for the purposes of evasion of taxes. The books of accounts of the company were rejected u/s 145(2). A...substantive addition was made in the hands of M/s. Orient Craft Ltd. and a Protective Assessment was made in the hands of assessee. In appeal the Ld. CIT(A) had confirmed the addition on substantive...basis but in the hands of assessee protective addition was deleted with observation that if substantive addition in case of M/s. Orient Craft Ltd. is deleted at any stage, the addition deleted here...

... carried out in the case of M/s Orient Craft Ltd. on 29.04.2015. search was also carried out at premises of the assessee as she was also part of the ...claimed as refund. Therefore, the AO concluded that company M/s Orient Craft Limited booked bogus expenses of Job charges in the name of its trusted persons including the assessee and her husband Shri Harinder Sharma for the suppres... appellant and following observations are made:- In the case of M/s Orient Craft Ltd., additions were made on substantive basis by the AO on account of...

... The Commissioner Of Income Tax-V v. Orient Craft Ltd. (2013)354 ITR 536 (Del), Mohan Gupta (HUF) v...provision of Section 143 (1) and Section 143 (3) of the Act was overlooked in some of the decisions of the High Courts, including this Court. Decision in Orient Craft Ltd. ...In The Commissioner Of Income Tax-V v. Orient Craft Ltd. (supra...

... found that the assessee Sh. Sanjay Jindal prop. M/s Jindal Fashion was providing accommodation entries of bogus purchases to M/s Orient Craft Ltd. directly or through the... M/s. Orient Craft Ltd. were seized, wherein certain purchases effected from M/s. Jindal Fashion, a proprietary concern of the present assessee were found. It is...alleged that from the premises of M/s. Orient Craft Ltd., the books of account of various other entities were also found, which revealed purchase from M/s. Jindal Fashions. In other words, it was...

... found that the assessee Sh. Sanjay Jindal prop. M/s Jindal Fashion was providing accommodation entries of bogus purchases to M/s Orient Craft Ltd. directly or through the... M/s. Orient Craft Ltd. were seized, wherein certain purchases effected from M/s. Jindal Fashion, a proprietary concern of the present assessee were found. It is...alleged that from the premises of M/s. Orient Craft Ltd., the books of account of various other entities were also found, which revealed purchase from M/s. Jindal Fashions. In other words, it was...

... found that the assessee Sh. Sanjay Jindal prop. M/s Jindal Fashion was providing accommodation entries of bogus purchases to M/s Orient Craft Ltd. directly or through the... M/s. Orient Craft Ltd. were seized, wherein certain purchases effected from M/s. Jindal Fashion, a proprietary concern of the present assessee were found. It is...alleged that from the premises of M/s. Orient Craft Ltd., the books of account of various other entities were also found, which revealed purchase from M/s. Jindal Fashions. In other words, it was...

.... Orient Craft Ltd. (2013) 354 ITR 536 and the decision of the Rajasthan High Court in Commissioner of Income Tax v. Smt. Jyoti Devi (2008) 218 CTR... The Commissioner Of Income Tax-V v. Orient Craft Ltd. (supra) since in that case the AO...the decision in The Commissioner Of Income Tax-V v. Orient Craft Ltd. (supra) answers the question squarely in favour...

...Global Forwarding India Pvt. Ltd. ...Petitioner/Operational Creditor Vs. Orient Craft Ltd. ..Respondent/Corporate Debtor Present: Mr. Yashpal...

...Fashion was providing accommodation entries of bogus purchases to M/s Orient Craft Ltd. directly or through the bogus companies floated by the promoters of M/s Orient Craft group...Jindal Fashion was providing accommodation entries of bogus purchases to M/s Orient Craft Ltd. directly or through the bogus companies floated by the promoters of M/s Orient Craft group...seizure operation, computerized books of account of M/s. Orient Craft Ltd. were seized, wherein certain purchases effected from M/s. Jindal Fashion, a proprietary concern of the present assessee were...

...the course of search proceeding various incriminating documents / books of accounts relating to Orient Craft Ltd. and various other entities were found and seized from the business premises of M/s...Orient Craft Ltd., the details of which were as under:- 5.1 During the course of search proceedings various incriminating documents/ Books of Accounts related to Orient Craft Limited and ...1Orient Craft Limited1-40/ A-8/ OS-I2Super Connection (P) Ltd.41-51/ A-7/ OS-I3Olympus Realtors78-92...

...the course of search proceeding various incriminating documents / books of accounts relating to Orient Craft Ltd. and various other entities were found and seized from the business premises of M/s...Orient Craft Ltd., the details of which were as under:- 5.1 During the course of search proceedings various incriminating documents/ Books of Accounts related to Orient Craft Limited and ...1Orient Craft Limited1-40/ A-8/ OS-I2Super Connection (P) Ltd.41-51/ A-7/ OS-I3Olympus Realtors78-92...

...mentioned in the assessment orders are that during the course of search proceeding various incriminating documents / books of accounts relating to Orient Craft Ltd. and various other entities were found...and seized from the business premises of M/s Orient Craft Ltd., the details of which were as under:- 5.1 During the course of search proceedings various incriminating...documents/ Books of Accounts related to Orient Craft Limited and various other entities were found and seized from the business premises of M/s Orient Craft Ltd 7D, Maruti Industrial area sector 18...