Pr. CIT v. Laxmiraj 11 Bogus

410 ITR 495High Court2019#2572 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 366,339 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

Ss Techno Limited, Pune vs. Deputy Commissioner of Income Tax, Pune

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

ITA 1404/PUN/2017[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…

Ss Techno Limited, Pune vs. Deputy Commissioner of Income Tax, Pune

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

ITA 1403/PUN/2017[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…

Sukhlal Sajan Patil, Pune vs. Deputy Commissioner of Income Tax, Pune

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

ITA 1365/PUN/2017[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…

Assistant Commissioner of Income Tax vs. Chandrashekhar Ashok Joshi, Nashik

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

ITA 2991/PUN/2016[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…

Sanjay Sureshchandra Shah, Pune vs. Income-Tax Officer, Ward - 14(3), Pune

In the result, the appeal is partly allowed for statistical

ITA 6/PUN/2019[2010-11]Status: DisposedITAT Pune20 Mar 2019AY 2010-11

Bench: Shri R.S. Syalआयकर अपील सं. / Ita No.06/Pun/2019 िनधा"रण वष" / Assessment Year : 2010-11

Section 133ASection 147Section 148

…lieve’ cannot be read to 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 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. 9. Reverting to the facts of the instant case, it is seen that the AO received information from the Investigation wing about the beneficiaries of accommodation entries, which included the name of the assessee. There was a close nexus…