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2 results for “bogus purchases”+ Section 131(1)(d)clear

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Key Topics

Section 153A2Bogus Purchases2Disallowance2Addition to Income2

M/S KESARWANI ZARDA BHANDAR,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 379/ALLD/2013[2010-11]Status: DisposedITAT Allahabad30 Jun 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 153A

D & E of form 3CD i.e. audit report for the financial year ending as on 31.03.2004. The same is reproduced as under:- I.T.A. No.379/Alld/2013, A.Y. 2010-11 11 I.T.A. No.12/Alld/2014, A.Y. 2010-11 I.T.A. No.379/Alld/2013, A.Y. 2010-11 12 I.T.A. No.12/Alld/2014, A.Y. 2010-11 8.2 The A.O. has observed that quantitative details of work-in-progress have not been shown

ACIT,, ALLAHABAD vs. KESARWANI ZARDA BHANDAR,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

ITA 12/ALLD/2014[2010-11]Status: DisposedITAT Allahabad30 Jun 2025AY 2010-11

Shri Anadee Nath Misshra & Shri Subhash Malguria

Bench:
Section 153A

D & E of form 3CD i.e. audit report for the financial year ending as on 31.03.2004. The same is reproduced as under:- I.T.A. No.379/Alld/2013, A.Y. 2010-11 11 I.T.A. No.12/Alld/2014, A.Y. 2010-11 I.T.A. No.379/Alld/2013, A.Y. 2010-11 12 I.T.A. No.12/Alld/2014, A.Y. 2010-11 8.2 The A.O. has observed that quantitative details of work-in-progress have not been shown