Search: bogus purchases

2 results for “bogus purchases”+ Section 40A(3)clear

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Section 1452 Section 143(3)2 Section 802 Section 145(3)2 Deduction2 Disallowance2 Addition to Income2 Natural Justice2

UTTRANCHAL IRON & ISPAT LTD.,KOTDWAR vs. DCIT, CIRCLE- 1(4)(1), RISHIKESH

In the result, this appeal of the assessee (ITA No

ITA 4201/DEL/2018[2013-14]Status: DisposedITAT Dehradun09 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 145Section 145(3)Section 80

bogus liabilities, holding that AO has not really conducted any investigation into genuineness of the purchases, without appreciating the facts that the assessee has failed to prove identity of the persons and genuineness of the transactions of liabilities shown in its books as on 31.03.2012 on account of Sr. Creditors. 3. The Ld. CIT(A) has erred on facts

DCIT, RISHIKESH vs. M/S UTTRANCHAL IRON & ISPAT LTD.,, KOTDWAR

In the result, this appeal of the assessee (ITA No