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4 results for “bogus purchases”+ Section 154clear

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Key Topics

Section 269S8Section 271D4Addition to Income4Section 10(38)2Section 1322Section 143(3)2Penalty2Search & Seizure2

SIBA NARAYAN ROUT,BHADRAK vs. ACIT, BALASORE

In the result, the appeal filed by the revenue is dismissed

ITA 321/CTK/2012[2008-09]Status: DisposedITAT Cuttack26 May 2017AY 2008-09

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2008-09

For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri D.K.Pradhan, DR
Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 40A(3)Section 69A

154 of the Act on 23.12.2010. 12. Aggrieved by the above additions, the assessee has filed an appeal before the CIT(A). 13. In the first appellate proceedings, the assessee argued the grounds and reiterated the submissions on the disputed issue of Rs.20 lakhs, which was explained and emphasised that the amount has been already considered in the books

RASHI AGRAWAL,CUTTACKI vs. INCOME TAX OFFICER, CUTTACK

In the result, appeal of the assessee allowed

ITA 56/CTK/2023[2014-15]Status: HeardITAT Cuttack04 May 2023AY 2014-15
For Appellant: Shri Keshav Dubey, CAFor Respondent: Shri S.C.Mohanty, Sr. DR
Section 10(38)

Section 102 of Indian Evidence Act makes it clear that initial onus is on person who substantially asserts a claim. If the onus is discharged by him and a case is made out, the onus shifts on to deponent. It is pertinent to mention here that the phrase "burden of proof" is used in two distinct meanings

DCIT CENTRAL CIRCLE-2, BHUBANESWAR vs. M/S. HOTEL SUKHAMAYA PVT. LTD, BHUBANESWAR

In the result, all the three appeals of the Revenue are dismissed

ITA 205/CTK/2022[2009-10]Status: DisposedITAT Cuttack18 Sept 2024AY 2009-10
Section 132Section 269SSection 271D

bogus, the provision of ss 269SS and 269T are not attracted in the facts of the case. Even if they were to apply, in the facts and circumstances not invoking the provision of ss. 271D and 271E. In this view of the matter also the order of penalty under ss. 271D and 271E is cancelled... CIT Vs. Bazpur, Cooperative Sugar

DCIT CENTRAL CIRCLE-2, BHUBANESWAR vs. M/S. HOTEL SUKHAMAYA PVT. LTD, BHUBANESWAR

In the result, all the three appeals of the Revenue are dismissed

ITA 206/CTK/2022[2012-13]Status: DisposedITAT Cuttack18 Sept 2024AY 2012-13
Section 132Section 269SSection 271D

bogus, the provision of ss 269SS and 269T are not attracted in the facts of the case. Even if they were to apply, in the facts and circumstances not invoking the provision of ss. 271D and 271E. In this view of the matter also the order of penalty under ss. 271D and 271E is cancelled... CIT Vs. Bazpur, Cooperative Sugar