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

Shri Narayan Lal Sharma, Surat vs. Income Tax Officer, Ward 2(3)(8), Surat

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 19/SRT/2017[2007-08]Status: DisposedITAT Surat13 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No.105 & 200/SRT/2019 (AY 2008-09) ITA No.106 & 201/SRT/2019 (AY 2013-14) (Hearing in Physical Court) Navratan Jain Income Tax Officer, 2/B-307, Ostwal Park Ward-2(3)(8), Room No. 407, 4th Building, Jesal Park Road, Floor, Anavil Business Centre Nr. JainTemple, Bhayander Surat-395009 East, Mumbai-401105 [PAN No.AHYPJ 4038 J] Income Tax Officer, Navaratan Singh Jain Ward-2(3)(8), Room No. 302, Rushabh Apartment, Hath Vs. 407, 4th Floor, Anavil Failya, Mahidharpur, Surat-…