Pr. CIT v. Laxmiraj 11 Bogus

410 ITR 495High Court2019#2575 most cited

What is Pr. CIT v. Laxmiraj 11 Bogus authority for?

For initiating reassessment proceedings, the Assessing Officer is not required to have conclusive evidence that income has escaped assessment. A 'reason to believe' based on fresh facts or information, such as from the Sales Tax Department regarding bogus purchases or accommodation entries, is sufficient, provided it establishes a link to the escapement of income.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Also referred to as

Pr. CIT v. Laxmiraj 11 Bogus · 410 ITR 495 · reassessment initiation · reason to believe · escapement of income · conclusive evidence · bogus purchases · accommodation entries · Section 147 · Section 148 · Gujarat High Court

Judgments citing Pr. CIT v. Laxmiraj 11 Bogus

RATHOD JEWELLERS,PUNE vs. ACIT, CENTRAL CIRCLE -2(3), PUNE

In the result, appeal of the assessee is dismissed

ITA 1385/PUN/2024[2017-18]Status: DisposedITAT Pune25 Nov 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Suhas BoraFor Respondent: Shri Arvind Desai, Addl CIT DR
Section 131Section 143(2)Section 143(3)Section 147Section 148Section 68

…hand Bajrang Lal and Anr vs. ITO and Anr. (1993) 203 ITR 456 (SC), the Bombay High Court in the case of Bright Star Syntex Pvt. Ltd. vs. ITO (2016) 387 ITR 231 (Bom), and the Gujarat High Court in the case of Pr. CIT vs. Laxmiraj Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj), have held that at the stage of initiation of reassessment the AO is not required to have conclusive evidence that income chargeable to tax has escaped assessment. The Assessing Officer may start the assessment proceedings either because of some fresh facts having come to light, which were not previously disclosed or some information with r…

THUSE ELEKTRONICS PVT.LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 7,, PUNE

In the result, the appeal is partly allowed for statistical purposes

ITA 563/PUN/2019[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…mean that the AO should have finally established beyond doubt that income chargeable to tax has escaped assessment. Similar view has been taken by the Hon’ble Gujarat High Court in Pr. CIT VS. Laxmiraj 11 Bogus purchases group Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj) and the SLP filed by the assessee against such judgment has since been dismissed in (2018) 405 ITR (St) 27. 10. Reverting to the facts of the instant cases, it is seen that the concerned AOs received information from the Sales Tax Department about the details of accommodation entry providers and the assesses had also recorded purchases fr…

DINESH SHRIVALLABH RATHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3,, PUNE

In the result, the appeal is partly allowed for statistical purposes

ITA 975/PUN/2018[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…mean that the AO should have finally established beyond doubt that income chargeable to tax has escaped assessment. Similar view has been taken by the Hon’ble Gujarat High Court in Pr. CIT VS. Laxmiraj 11 Bogus purchases group Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj) and the SLP filed by the assessee against such judgment has since been dismissed in (2018) 405 ITR (St) 27. 10. Reverting to the facts of the instant cases, it is seen that the concerned AOs received information from the Sales Tax Department about the details of accommodation entry providers and the assesses had also recorded purchases fr…

M/S. PNG JEWELLERY & GEMS,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,CENTRAL CIRCLE -1(2),, PUNE

In the result, the appeal is partly allowed for statistical purposes

ITA 863/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…mean that the AO should have finally established beyond doubt that income chargeable to tax has escaped assessment. Similar view has been taken by the Hon’ble Gujarat High Court in Pr. CIT VS. Laxmiraj 11 Bogus purchases group Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj) and the SLP filed by the assessee against such judgment has since been dismissed in (2018) 405 ITR (St) 27. 10. Reverting to the facts of the instant cases, it is seen that the concerned AOs received information from the Sales Tax Department about the details of accommodation entry providers and the assesses had also recorded purchases fr…

DEPUTY COMMISSIONER OF INCOME-TAX, PANVEL CIRCLE,, PANVEL vs. M/S. NYKA STEEL PVT.LTD,, RAIGAD

In the result, the appeal is partly allowed for statistical purposes

ITA 451/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…mean that the AO should have finally established beyond doubt that income chargeable to tax has escaped assessment. Similar view has been taken by the Hon’ble Gujarat High Court in Pr. CIT VS. Laxmiraj 11 Bogus purchases group Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj) and the SLP filed by the assessee against such judgment has since been dismissed in (2018) 405 ITR (St) 27. 10. Reverting to the facts of the instant cases, it is seen that the concerned AOs received information from the Sales Tax Department about the details of accommodation entry providers and the assesses had also recorded purchases fr…

ASHOK TANNA,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 8,, PUNE

In the result, the appeal is partly allowed for statistical purposes

ITA 354/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…mean that the AO should have finally established beyond doubt that income chargeable to tax has escaped assessment. Similar view has been taken by the Hon’ble Gujarat High Court in Pr. CIT VS. Laxmiraj 11 Bogus purchases group Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj) and the SLP filed by the assessee against such judgment has since been dismissed in (2018) 405 ITR (St) 27. 10. Reverting to the facts of the instant cases, it is seen that the concerned AOs received information from the Sales Tax Department about the details of accommodation entry providers and the assesses had also recorded purchases fr…

DADASAHEB VITTHALRAO URHE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 8,, PUNE

In the result, the appeal is partly allowed for statistical purposes

ITA 306/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…mean that the AO should have finally established beyond doubt that income chargeable to tax has escaped assessment. Similar view has been taken by the Hon’ble Gujarat High Court in Pr. CIT VS. Laxmiraj 11 Bogus purchases group Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj) and the SLP filed by the assessee against such judgment has since been dismissed in (2018) 405 ITR (St) 27. 10. Reverting to the facts of the instant cases, it is seen that the concerned AOs received information from the Sales Tax Department about the details of accommodation entry providers and the assesses had also recorded purchases fr…

DADASAHEB VITTHALRAO URHE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 8,, PUNE

In the result, the appeal is partly allowed for statistical purposes

ITA 305/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…mean that the AO should have finally established beyond doubt that income chargeable to tax has escaped assessment. Similar view has been taken by the Hon’ble Gujarat High Court in Pr. CIT VS. Laxmiraj 11 Bogus purchases group Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj) and the SLP filed by the assessee against such judgment has since been dismissed in (2018) 405 ITR (St) 27. 10. Reverting to the facts of the instant cases, it is seen that the concerned AOs received information from the Sales Tax Department about the details of accommodation entry providers and the assesses had also recorded purchases fr…

DADASAHEB VITTHALRAO URHE,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 8,, PUNE

In the result, the appeal is partly allowed for statistical purposes

ITA 304/PUN/2018[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…mean that the AO should have finally established beyond doubt that income chargeable to tax has escaped assessment. Similar view has been taken by the Hon’ble Gujarat High Court in Pr. CIT VS. Laxmiraj 11 Bogus purchases group Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj) and the SLP filed by the assessee against such judgment has since been dismissed in (2018) 405 ITR (St) 27. 10. Reverting to the facts of the instant cases, it is seen that the concerned AOs received information from the Sales Tax Department about the details of accommodation entry providers and the assesses had also recorded purchases fr…

RENUKA AUTO COMPONENTS INDIA PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 10,, PUNE

In the result, the appeal is partly allowed for statistical purposes

ITA 1660/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…mean that the AO should have finally established beyond doubt that income chargeable to tax has escaped assessment. Similar view has been taken by the Hon’ble Gujarat High Court in Pr. CIT VS. Laxmiraj 11 Bogus purchases group Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj) and the SLP filed by the assessee against such judgment has since been dismissed in (2018) 405 ITR (St) 27. 10. Reverting to the facts of the instant cases, it is seen that the concerned AOs received information from the Sales Tax Department about the details of accommodation entry providers and the assesses had also recorded purchases fr…

RENUKA AUTO COMPONENTS INDIA PVT.LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 10,, PUNE

In the result, the appeal is partly allowed for statistical purposes

ITA 1659/PUN/2018[2009-10]Status: DisposedITAT Pune26 Sept 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…mean that the AO should have finally established beyond doubt that income chargeable to tax has escaped assessment. Similar view has been taken by the Hon’ble Gujarat High Court in Pr. CIT VS. Laxmiraj 11 Bogus purchases group Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj) and the SLP filed by the assessee against such judgment has since been dismissed in (2018) 405 ITR (St) 27. 10. Reverting to the facts of the instant cases, it is seen that the concerned AOs received information from the Sales Tax Department about the details of accommodation entry providers and the assesses had also recorded purchases fr…

BALRAJ SINGH MANDER,,RAIGAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, PANVEL CIRCLE,, PANVEL

In the result, the appeal is partly allowed for statistical purposes

ITA 1520/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…mean that the AO should have finally established beyond doubt that income chargeable to tax has escaped assessment. Similar view has been taken by the Hon’ble Gujarat High Court in Pr. CIT VS. Laxmiraj 11 Bogus purchases group Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj) and the SLP filed by the assessee against such judgment has since been dismissed in (2018) 405 ITR (St) 27. 10. Reverting to the facts of the instant cases, it is seen that the concerned AOs received information from the Sales Tax Department about the details of accommodation entry providers and the assesses had also recorded purchases fr…

BALRAJ SINGH MANDER,,RAIGAD vs. DEPUTY COMMISSIONER OF INCOME-TAX, PANVEL CIRCLE,, PANVEL

In the result, the appeal is partly allowed for statistical purposes

ITA 1519/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…mean that the AO should have finally established beyond doubt that income chargeable to tax has escaped assessment. Similar view has been taken by the Hon’ble Gujarat High Court in Pr. CIT VS. Laxmiraj 11 Bogus purchases group Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj) and the SLP filed by the assessee against such judgment has since been dismissed in (2018) 405 ITR (St) 27. 10. Reverting to the facts of the instant cases, it is seen that the concerned AOs received information from the Sales Tax Department about the details of accommodation entry providers and the assesses had also recorded purchases fr…

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1,, NASHIK vs. CHANDRASHEKHAR ASHOK JOSHI,, NASHIK

In the result, the appeal is partly allowed for statistical purposes

ITA 1507/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…mean that the AO should have finally established beyond doubt that income chargeable to tax has escaped assessment. Similar view has been taken by the Hon’ble Gujarat High Court in Pr. CIT VS. Laxmiraj 11 Bogus purchases group Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj) and the SLP filed by the assessee against such judgment has since been dismissed in (2018) 405 ITR (St) 27. 10. Reverting to the facts of the instant cases, it is seen that the concerned AOs received information from the Sales Tax Department about the details of accommodation entry providers and the assesses had also recorded purchases fr…

ADROIT ENTERPRISES,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(2),, PUNE

In the result, the appeal is partly allowed for statistical purposes

ITA 12/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…mean that the AO should have finally established beyond doubt that income chargeable to tax has escaped assessment. Similar view has been taken by the Hon’ble Gujarat High Court in Pr. CIT VS. Laxmiraj 11 Bogus purchases group Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj) and the SLP filed by the assessee against such judgment has since been dismissed in (2018) 405 ITR (St) 27. 10. Reverting to the facts of the instant cases, it is seen that the concerned AOs received information from the Sales Tax Department about the details of accommodation entry providers and the assesses had also recorded purchases fr…

DEPUTY COMMISSIONER OF INCOME-TAX, PANVEL CIRCLE,, PANVEL vs. M/S. AGARWAL PETROCHEM PRIVATE LIMITED,, RAIGAD

In the result, the appeal is partly allowed for statistical purposes

ITA 1094/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…mean that the AO should have finally established beyond doubt that income chargeable to tax has escaped assessment. Similar view has been taken by the Hon’ble Gujarat High Court in Pr. CIT VS. Laxmiraj 11 Bogus purchases group Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj) and the SLP filed by the assessee against such judgment has since been dismissed in (2018) 405 ITR (St) 27. 10. Reverting to the facts of the instant cases, it is seen that the concerned AOs received information from the Sales Tax Department about the details of accommodation entry providers and the assesses had also recorded purchases fr…

DEPUTY COMMISSIONER OF INCOME-TAX, PANVEL CIRCLE,, PANVEL vs. M/S. AGARWAL PETROCHEM PRIVATE LIMITED,, RAIGAD

In the result, the appeal is partly allowed for statistical purposes

ITA 1093/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…mean that the AO should have finally established beyond doubt that income chargeable to tax has escaped assessment. Similar view has been taken by the Hon’ble Gujarat High Court in Pr. CIT VS. Laxmiraj 11 Bogus purchases group Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj) and the SLP filed by the assessee against such judgment has since been dismissed in (2018) 405 ITR (St) 27. 10. Reverting to the facts of the instant cases, it is seen that the concerned AOs received information from the Sales Tax Department about the details of accommodation entry providers and the assesses had also recorded purchases fr…

M/S. AGARWAL PETROCHEM PVT.LTD,,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, PANVEL CIRCLE,, PANVEL

In the result, the appeal is partly allowed for statistical purposes

ITA 1003/PUN/2018[2011-12]Status: DisposedITAT Pune26 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…mean that the AO should have finally established beyond doubt that income chargeable to tax has escaped assessment. Similar view has been taken by the Hon’ble Gujarat High Court in Pr. CIT VS. Laxmiraj 11 Bogus purchases group Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj) and the SLP filed by the assessee against such judgment has since been dismissed in (2018) 405 ITR (St) 27. 10. Reverting to the facts of the instant cases, it is seen that the concerned AOs received information from the Sales Tax Department about the details of accommodation entry providers and the assesses had also recorded purchases fr…

M/S. AGARWAL PETROCHEM PVT.LTD,,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, PANVEL CIRCLE,, PANVEL

In the result, the appeal is partly allowed for statistical purposes

ITA 1002/PUN/2018[2010-11]Status: DisposedITAT Pune26 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…mean that the AO should have finally established beyond doubt that income chargeable to tax has escaped assessment. Similar view has been taken by the Hon’ble Gujarat High Court in Pr. CIT VS. Laxmiraj 11 Bogus purchases group Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj) and the SLP filed by the assessee against such judgment has since been dismissed in (2018) 405 ITR (St) 27. 10. Reverting to the facts of the instant cases, it is seen that the concerned AOs received information from the Sales Tax Department about the details of accommodation entry providers and the assesses had also recorded purchases fr…

M/S. AGARWAL PETROCHEM PVT.LTD,,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, PANVEL CIRCLE,, PANVEL

In the result, the appeal is partly allowed for statistical purposes

ITA 1000/PUN/2018[2008-09]Status: DisposedITAT Pune26 Sept 2019AY 2008-09

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

…mean that the AO should have finally established beyond doubt that income chargeable to tax has escaped assessment. Similar view has been taken by the Hon’ble Gujarat High Court in Pr. CIT VS. Laxmiraj 11 Bogus purchases group Distributors Pvt. Ltd. (2019) 410 ITR 495 (Guj) and the SLP filed by the assessee against such judgment has since been dismissed in (2018) 405 ITR (St) 27. 10. Reverting to the facts of the instant cases, it is seen that the concerned AOs received information from the Sales Tax Department about the details of accommodation entry providers and the assesses had also recorded purchases fr…

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Pr. CIT v. Laxmiraj 11 Bogus (410 ITR 495) — Cited in 45 Judgments | BharatTax