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1 result for “bogus purchases”+ Section 244(1)(aa)clear

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Delhi20Chandigarh11Chennai10Nagpur6Jaipur3Kolkata2Patna1Jodhpur1Mumbai1Ahmedabad1

Key Topics

Section 54F2

DCIT CIRCLE-3(3), AHMEDABAD vs. SHRI ALPESHKUMAR C.PATEL, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 1991/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 1908/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2011-2012 Alpeshkumar C. Patel, A.C.I.T., 503, Milestone Building, Vs. Circle-3(3), Drive In Road, Ahmedabad. Thaltej, Ahmedabad-380052. Pan: Aeapp9489G

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri Ajay Pratap Singh CIT. D.R with Shri V.K. Singh, Sr.D.R
Section 41(1)Section 54F

AA" rated government contractor and has very rich and wide experience of carrying out the work awarded to him by M/s Ketan construction limited and M/s Aroma Realities Limited. The A.R. of the appellant also contended that there is specific agreement between him and M/s Ketan Construction Limited. During the course of appellate proceedings the appellant has furnished work completion