PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. MRS PREMLATA TEKRIWAL

In the result, the appeals filed by the revenue are

Bench: This Court In Itat/27/2022, Itat/32/2022 And

147 of the Act, on 30/03/2015 on the basis of incriminating information received by the AO. In the said assessment order it was established that expenditure worth 4 Rs.54,14,476/-, claimed by you as purchase, was bogus. When expenditure is established as bogus, there is no provision in the act, whereby partial disallowance to the bogus expenditure

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. BINOD KUMAR TEKRIWAL

In the result, the appeals filed by the revenue are allowed and the