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21 results for “bogus purchases”+ Section 12A(1)(ac)clear

Sorted by relevance

Delhi21Kolkata13Jaipur6Bangalore5Chennai2Lucknow2Mumbai1Pune1

Key Topics

Section 12A11Section 1323Section 143(3)2Exemption2Search & Seizure2

LAKHMI CHAND CHARITABLE SOCIETY,NEW DELHI vs. PCIT CENTRAL 3, NEW DELHI

ITA 1803/DEL/2024[-]Status: DisposedITAT Delhi22 Aug 2024

Bench: Shri S. Rifaur Rahman & Ms.Madhumita Roylakhmi Chand Vs. Principal Commissioner Charitable Society, Of Income Tax, Central-3 Elephanta Lane, Behind Room No. 325, 3Rd Floor, Sector-10/6 Market, New Income Tax Building, E-3 Golak Dham, Sector-10, Ara Centre, Jhandewalan Dwarka, Extension, New Delhi - 110075 New Delhi - 110055

For Appellant: Sh. Ajay Vohra, Sr.AdvFor Respondent: Sh. Subhra Jyoti Chakraborty
Section 11(1)(a)Section 11(1)(d)Section 12(1)Section 127(2)Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 132Section 246ASection 80G

Showing 1–20 of 21 · Page 1 of 2

ac) in sec 12A(1), the registration of the society was renewed u/s 12A w.e.f. AY 2022-23 to AY 2026-27 dt. 31.08.2021. Further. approval u/s 80G was also granted w.e.f AY 2022-23 to AY 2026 27 dt.31.08.2021 (Pg 1) • Search u/s 132 was conducted on 14.10.2020 in case of Manoj Kumar Singh (husband

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

ITA 4779/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25
For Respondent: \nShri Gaurav Jain, Adv
Section 12ASection 132Section 143(3)Section 2(15)

ac) of sub-section (1) of section\n12A99[***] contains false or incorrect information.]\n(5) The order under clause (ii) or clause (iii) of sub-section (4), as the case may be,\nshall be passed before the expiry of a period of six months, calculated from the end\nof the quarter in which the first notice is issued

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. SUPER CASSETTES INDUSTRIES PRIVATE LIMITED, DELHI

ITA 2512/DEL/2023[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

SUPER CASSETTES INDUSTRIES PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE-3, DELHI

ITA 2714/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, NEW DELHI, DELHI vs. SUPER CASSETTES INDUSTRIES PVT. LTD., DELHI

ITA 2756/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, NEW DELHI, DELHI vs. BHUSHAN DUA, DELHI

ITA 2950/DEL/2023[2015-16]Status: DisposedITAT Delhi25 Sept 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, NEW DELHI, DELHI vs. BHUSHAN DUA, DELHI

ITA 2951/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

SUPER CASSETTES INDUSTRIES PRIVATE LIMITED,DELHI vs. DCIT CENTRAL CIRCLE 03, DELHI

ITA 271/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

SUPER CASSETTES INDUSTRIES PRIVATE LIMITED,DELHI vs. DCIT CENTRAL CIRCLE-3, DELHI

ITA 51/DEL/2024[2018-19]Status: DisposedITAT Delhi25 Sept 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, DELHI vs. BHUSHAN DUA, NEW DELHI

ITA 2510/DEL/2023[2013-14]Status: DisposedITAT Delhi25 Sept 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, NEW DELHI, DELHI vs. BHUSHAN DUA, DELHI

ITA 281/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. SUPER CASSETTES INDUSTRIES PRIVATE LIMITED, DELHI

ITA 2511/DEL/2023[2013-14]Status: DisposedITAT Delhi25 Sept 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. BHUSHAN DUA, NEW DELHI

ITA 2509/DEL/2023[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

SUPER CASSETTES INDUSTRIES PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-3, DELHI

ITA 2713/DEL/2023[2015-16]Status: DisposedITAT Delhi25 Sept 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, DELHI, DELHI vs. SUPER CASSETTES INDUSTRIES PVT. LTD., DELHI

ITA 272/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Sept 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, NEW DELHI, DELHI vs. SUPER CASSETTES INDUSTRIES PVT. LTD., DELHI

ITA 326/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

MOHIT GUPTA HUF,DELHI vs. ITO WARD 44(6), DELHI

ITA 2511/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Mar 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

CHETNA SUNDARAM,JANAK PURI DELHI vs. DCIT, CIRCLE 70(1), DELHI

ITA 2512/DEL/2024[2012-13]Status: DisposedITAT Delhi10 Mar 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

DEVENDER KUMAR,ROHTAK vs. ITO, WARD 1, ROHTAK

ITA 2509/DEL/2024[2012-13]Status: HeardITAT Delhi06 Mar 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

ACIT, NEW DELHI vs. SMT. SHASHI MEHTA, NEW DELHI

ITA 271/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Feb 2025AY 2011-12

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission