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13 results for “bogus purchases”+ Section 80G(5)clear

Sorted by relevance

Mumbai75Kolkata32Chennai25Delhi24Bangalore16Chandigarh13Ahmedabad11Indore7Jaipur6Lucknow4Cochin2Hyderabad2Raipur1Rajkot1Ranchi1

Key Topics

Section 13(3)24Section 12A15Exemption13Section 13(1)(c)3Section 113Natural Justice3

M/S AUSTEES HYDRO POWER & CONSTRUCTION COMPANY (P) LTD.,BILASPUR vs. INCOME TAX OFFICER, BILASPUR

In the result, the appeal of the assessee is partly

ITA 729/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh21 Aug 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Guptam/S Austees Hydro Power & Vs. The Income Tax Officer, Construction Company (P) Ltd., Bilaspur Distt. Bilaspur Vpo Bahot Kasol, Tehsil Sadar, (Hp). Distt Bilaspur (Hp), Through Its Authorised Signatory Pan: Aafca8697M & The Income Tax Officer, Vs. M/S Austees Hydro Power & Bilaspur Distt. Bilaspur Construction Company (P) Ltd., (Hp). Vpo Bahot Kasol, Tehsil Sadar, Distt Bilaspur (Hp), Through Its Authorised Signatory Pan: Aafca8697M (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Dr.Gulshan Raj, CIT(DR)

5. To sub-contractors/ Transporters 3,72,82,228/- Total 6,49,93,168/- 7 & A.Y.2012-13 8. The Director of the company Sh. Joginder Singh Thakur was asked to furnish documentary evidence i.e. bills & vouchers for purchase of diesel. In response, it was stated that the diesel was purchased and got filled in the vehicles of the sub-contractors/ transporters

INCOME TAX OFFICER, BILASPUR vs. M/S AUSTEE HYDRO POWER & CONSTRUCTION COMPANY (P) LTD., BILASPUR

In the result, the appeal of the assessee is partly

ITA 837/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh21 Aug 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Guptam/S Austees Hydro Power & Vs. The Income Tax Officer, Construction Company (P) Ltd., Bilaspur Distt. Bilaspur Vpo Bahot Kasol, Tehsil Sadar, (Hp). Distt Bilaspur (Hp), Through Its Authorised Signatory Pan: Aafca8697M & The Income Tax Officer, Vs. M/S Austees Hydro Power & Bilaspur Distt. Bilaspur Construction Company (P) Ltd., (Hp). Vpo Bahot Kasol, Tehsil Sadar, Distt Bilaspur (Hp), Through Its Authorised Signatory Pan: Aafca8697M (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Dr.Gulshan Raj, CIT(DR)

5. To sub-contractors/ Transporters 3,72,82,228/- Total 6,49,93,168/- 7 & A.Y.2012-13 8. The Director of the company Sh. Joginder Singh Thakur was asked to furnish documentary evidence i.e. bills & vouchers for purchase of diesel. In response, it was stated that the diesel was purchased and got filled in the vehicles of the sub-contractors/ transporters

SHRI GURU RAM DASS EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL) GURGAON, AT CHANDIGARH

ITA 98/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

80G(5)(vi) of the Act vide order dt. 21/02/2011 of Ld. CIT-II, Chandigarh. The objects of the assessee Trust are mentioned in its Memorandum of Association (MOA) and Rules & Regulations. The Trust is engaged in providing education and running various educational institutions including Chandigarh University at VPO. Gharuan, Kharar-Ludhiana Road, SAS Nagar, Mohali. The assessee Trust belongs

CHANDIGARH EDUCATIONAL TRUST,MOHALI vs. PR.CIT-CENTRAL,GURGAON, AT CHANDIGARH

ITA 96/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

80G(5)(vi) of the Act vide order dt. 21/02/2011 of Ld. CIT-II, Chandigarh. The objects of the assessee Trust are mentioned in its Memorandum of Association (MOA) and Rules & Regulations. The Trust is engaged in providing education and running various educational institutions including Chandigarh University at VPO. Gharuan, Kharar-Ludhiana Road, SAS Nagar, Mohali. The assessee Trust belongs

CHANDIGARH EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL)-GURGAON, AT CHANDIGARH

ITA 97/CHANDI/2021[2021-22]Status: DisposedITAT Chandigarh27 Aug 2021AY 2021-22
For Appellant: Shri M.S. Syali, Sr. AdvocateFor Respondent: Smt. Chandrakanta, CIT
Section 11Section 12ASection 13(1)(c)

80G(5)(vi) of the Act vide order dt. 21/02/2011 of Ld. CIT-II, Chandigarh. The objects of the assessee Trust are mentioned in its Memorandum of Association (MOA) and Rules & Regulations. The Trust is engaged in providing education and running various educational institutions including Chandigarh University at VPO. Gharuan, Kharar-Ludhiana Road, SAS Nagar, Mohali. The assessee Trust belongs

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

bogus commission income. No such document has been brought to my notice by the AO or Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they