NASA AGRO INDUSTRIES PRIVATE LIMITED,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA
In the result, the appeal filed by the assessee is allowed for statistical purpose
ITA 236/ASR/2023[2011-12]Status: DisposedITAT Amritsar26 Sept 2025AY 2011-12
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
For Appellant: Sh. Y. K. Sud & Sh. P. K. Anand, CAs
Section 132Section 142(1)Section 143(3)Section 148Section 153cSection 250
transferred by the assessee to the M/s Devinder Kumar
Deepesh Kumar ,as an accommodation entry for recording of bogus purchase, because
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I.T.A. No. 236/Asr/2023
Assessment Year: 2011-12
as per the AO the physical movement of goods could not be proved, in absence of any
Bilty, weighment slip of goods, octroi receipts, and in absence of any proof
