AJAY GARG,DEHRADUN vs. ACIT CENTRAL CIRCLE DEHRADUN, DEHRADUN
In the result, appeal of the assessee is partly allowed
ITA 200/DDN/2024[2015-2016]Status: DisposedITAT Dehradun26 Sept 2025AY 2015-2016
Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal
Section 132(4)Section 139(1)Section 147Section 148Section 148(2)Section 151Section 250
bogus purchases in the form of accommodation entries provided by Ahok Kumar Gupta and other entities operated and controlled by him. It is also stated that such information was received through insight portal. However, nowhere it is stated as to how department was having such information, who is Ashok Kumar Gupta, what is the nexus between assessee and Ashok Kumar