Pass Industrial Engineers Pvt. Ltd. v. DCIT

77 Taxmann.com 185High Court#5557 most cited

What is Pass Industrial Engineers Pvt. Ltd. v. DCIT authority for?

An assessment can be reopened when the Assessing Officer receives information from the Investigation Wing that the assessee was a beneficiary of bogus entries provided by known entry operators.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2022.

Also referred to as

Pass Industrial Engineers Pvt. Ltd. v. DCIT · 77 Taxmann.com 185 · reassessment · reopening assessment · bogus entries · investigation wing · entry operators

Judgments citing Pass Industrial Engineers Pvt. Ltd. v. DCIT

Sagar Enterprise, Surat vs. ACIT, Circle-3(2), Surat

In the result, ground No.2 raised by assessee is partly allowed

ITA 188/SRT/2021[2012-13]Status: DisposedITAT Surat07 Jul 2022AY 2012-13

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.188/Srt/2021(Ay 2012-13) (Hearing In Physical Court) Sagar Enterprise Assistant Commissioner Of Plot No.12 To 17, 2Nd Floor, Income Tax, Circle-3(2), Vs Sky High Building, Opp. Room No.410, 4Thfloor, Mehta Petrol Pump, Aayakar Bhavan, Nr. Casanagar, Katargam, Surat- Majura Gate, Opp. New 395004 Civil Hospital, Surat- Pan : Abxfs 0146 H 395001 अपीलाथ"/Appellant ""यथ" /Respondent

Section 132Section 139(1)Section 143(3)Section 147Section 148Section 254(1)Section 69

…आयकर अपील"य अ"धकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.188/SRT/2021(AY 2012-13) (Hearing in Physical Court) Sagar Enterprise Assistant Commissioner of Plot No.12 to 17, 2nd Floor, Income Tax, Circle-3(2), Vs Sky High Building, Opp. Room No.410, 4thFloor, Mehta Petrol Pump, Aayakar Bhavan, Nr. Casanagar, Katargam, Surat- Majura Gate, Opp. New 395004 Civil Hospital, Surat- PAN : ABXFS 0146 H 395001 अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रतीक"ओरसे /Assessee by Shri Mayur K.Bha…

Pass Industrial Engineers Pvt. Ltd. v. DCIT (77 Taxmann.com 185) — Cited in 21 Judgments | BharatTax