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2 results for “bogus purchases”+ Exemptionclear

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Key Topics

Section 133(6)3Addition to Income2

AMRIT VARSHA UDYOG LTD,KOTDWAR vs. DCIT CIRCLE 1, DEHRADUN

In the result, the Appeal of the Assessee is dismissed

ITA 2/DDN/2025[2018-19]Status: DisposedITAT Dehradun23 Dec 2025AY 2018-19

Bench: Sh. Yogesh Kumar U.S. & Sh. Manish Agarwal

For Appellant: NoneFor Respondent: Sh. A. S. Rana, Sr. DR
Section 147Section 148Section 69C

bogus sales provider. The appellant failed to produce the called details/clarification before the AO and it was independently established by the AO that the purchases made by the Appellant. The Hon'ble Supreme Court in the case of Commissioner of Income Tax vsDurga Prasad More 82 ITR 540 observed the often quoted following relevant observation: "It is true that

KOMA SINGHAL,DEHRADUN vs. DCIT/ACIT CEN CIR, DEHRADUN

In the result, Appeal of the Assessee is allowed

ITA 59/DDN/2025[2021-22]Status: DisposedITAT Dehradun06 Aug 2025AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 133(6)Section 143(3)

exemption u/s LTCG. In order to substantiate the claim of the Assessee, the Assessee produced documentary evidences such as bills, vouchers, Calculation of Capital Gains, Copy of Sale and Purchase Deeds and the mode of payment of cost of improvements. 8. The only reason for rejecting the claim of the Assessee by the Ld. CIT(A) that in the enquiry