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2 results for “bogus purchases”+ Section 41(1)clear

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Mumbai773Delhi458Jaipur175Chennai153Kolkata123Bangalore107Ahmedabad98Hyderabad76Chandigarh72Cochin58Surat54Pune49Amritsar49Rajkot47Guwahati47Indore46Raipur39Visakhapatnam29Allahabad28Lucknow25Nagpur24Agra20Jodhpur16Patna12Varanasi6Dehradun5Jabalpur4Panaji2Cuttack2

Key Topics

Section 10(38)4Section 2633Section 143(1)2Section 682Section 2(22)(e)2

OMM SHREE REALCON PVT. LTD,BHUBANESWAR vs. PR.CIT-1, BHUBANESWAR

In the result, appeal of the assessee stands allowed

ITA 97/CTK/2023[2018-19]Status: DisposedITAT Cuttack28 Jun 2023AY 2018-19

Bench: Before S/Shri George Mathan, Judicial & And Rajesh Kumarassessment Year : 2018-19 Om Shree Realcon Pvt Ltd., Om Shree Realcon Pvt Ltd., Vs. Pr. Cit- Bhubaneswar Bhubaneswar-1 Plot No.418, Forest Park, 8, Forest Park, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabco 3118 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Sarangi, Ca S.K.Sarangi, Ca Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Pr. Cit (Osd) Date Of Hearing : 28 /0 06/2023 Date Of Pronouncement : 28 /0 /06/2023 O R D E R Per Bench

For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)
Section 143(3)Section 2(22)(e)Section 263Section 68

41 to 44 of the paper book, which was the reply to the issues specifically reply to query No.5 which reads as follows: Before the Assessing Officer, National e-assessment centre, Delhi, Income Tax Department, Ministry of Finance, Govt. Of india In the matter of : Om Shree Realcon Pvt Ltd., Plot No.418, Sahid Nagar, Bhubaneswar-7. Pan: AABCO

SANDEEP KUMAR AGARWAL,JAGATPUR vs. ACIT,NFAC, DELHI, CUTTACK

In the result, appeal of the assessee stands allowed

ITA 80/CTK/2024[2014-15]Status: DisposedITAT Cuttack28 May 2024AY 2014-15

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2014-15 Sandeep Sandeep Kumar Kumar Agarwal, Agarwal, Vs. Acit, Nfac, Delhi/Cuttack Acit, Nfac, Delhi/Cuttack C/O. Agarwal Spices & C/O. Agarwal Spices & Food Processors Pvt Ltd., Food Processors Pvt Ltd., Jagatpur. Pan/Gir No Pan/Gir No.Aarpa 8064 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Mohit Sheth Mohit Sheth, Adv Revenue By : Shri Charan Dass, Ld Sr Dr , Ld Sr Dr Date Of Hearing : 28/0 05/2024 Date Of Pronouncement : 28/0 /05/2024 O R D E R Per Bench

For Appellant: Shri Mohit ShethFor Respondent: Shri Charan Dass, ld Sr DR
Section 10(38)Section 143(1)Section 148

41,052/-. It was the submission that the Assessing Officer had further made an addition of commission alleged to have been paid to intermediaries to an extent of Rs.4,07,053/- though no evidence of such expenditure was found nor it was claimed by the assessee. It was the submission that during the assessment year 2013-14 also, the assessee