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2 results for “reassessment”+ Bogus/Accommodation Entryclear

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Delhi69Mumbai22Kolkata14Jaipur6Bangalore4Surat4Agra2Ahmedabad2Raipur2Telangana1

Key Topics

Section 1484Addition to Income2

SAPNA CHAUHAN,ETAWAH vs. ITO, ETAWAH

In the result,both the appeals in ITA No

ITA 137/AGR/2018[2009-10]Status: DisposedITAT Agra22 Mar 2019AY 2009-10

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

Section 143(2)Section 143(3)Section 147Section 148Section 148(2)Section 234B

bogus/accommodation entries provided by certain individuals/companies. He had not applied his mind. He did not even care to see the apparent mistake in the particulars where three entries were repeated twice each. There was nothing on record to show that the assessee had not disclosed all material particulars or had suppressed any information. Reassessment

SMT. VIDHYA AGARWAL,AGRA vs. I.T.O., WARD-4(4), AGRA

The appeal is allowed

ITA 335/AGR/2014[2000-01]Status: DisposedITAT Agra22 Mar 2019AY 2000-01

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

Section 148

bogus/accommodation entries provided by certain individuals/companies. The name of the assessee figures as one of the beneficiaries of these alleged bogus transactions given by the Directorate after making the necessary enquiries. In the said information, it has been inter-alia reported as under: "Entries are broadly taken for two purposes: 1. To plough back unaccounted black money for the purpose