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560 results for “bogus purchases”+ Section 151clear

Sorted by relevance

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Key Topics

Section 147133Section 148114Addition to Income66Section 143(3)65Section 6847Section 15137Section 153A35Reassessment35Disallowance29Reopening of Assessment

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9155/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Feb 2022AY 2014-15

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

151) and determine the total income of the assessee. Such determination in the orders passed under Section 153A would be similar to the orders passed in any reassessment, where the total income determined in the original assessment order and the income that escaped assessment are clubbed together and assessed as the total income. In such a case, to reiterate, there

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

Showing 1–20 of 560 · Page 1 of 28

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25
Section 13223
Search & Seizure21

In the result, appeals filed by the assessee for AY

ITA 9154/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Feb 2022AY 2013-14

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

151) and determine the total income of the assessee. Such determination in the orders passed under Section 153A would be similar to the orders passed in any reassessment, where the total income determined in the original assessment order and the income that escaped assessment are clubbed together and assessed as the total income. In such a case, to reiterate, there

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9157/DEL/2019[2016-17]Status: DisposedITAT Delhi11 Feb 2022AY 2016-17

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

151) and determine the total income of the assessee. Such determination in the orders passed under Section 153A would be similar to the orders passed in any reassessment, where the total income determined in the original assessment order and the income that escaped assessment are clubbed together and assessed as the total income. In such a case, to reiterate, there

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9158/DEL/2019[2017-18]Status: DisposedITAT Delhi11 Feb 2022AY 2017-18

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

151) and determine the total income of the assessee. Such determination in the orders passed under Section 153A would be similar to the orders passed in any reassessment, where the total income determined in the original assessment order and the income that escaped assessment are clubbed together and assessed as the total income. In such a case, to reiterate, there

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9153/DEL/2019[2012-13]Status: DisposedITAT Delhi11 Feb 2022AY 2012-13

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

151) and determine the total income of the assessee. Such determination in the orders passed under Section 153A would be similar to the orders passed in any reassessment, where the total income determined in the original assessment order and the income that escaped assessment are clubbed together and assessed as the total income. In such a case, to reiterate, there

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9156/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Feb 2022AY 2015-16

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

151) and determine the total income of the assessee. Such determination in the orders passed under Section 153A would be similar to the orders passed in any reassessment, where the total income determined in the original assessment order and the income that escaped assessment are clubbed together and assessed as the total income. In such a case, to reiterate, there

ADDL.CIT, SPECIAL RANGE-18, NEW DELHI vs. JAGANANTH HEMCHAND JAIN, NEW DELHI

In the result, the appeal of the Revenue as well as Cross Objection of the assessee is dismissed

ITA 7755/DEL/2018[2011-12]Status: DisposedITAT Delhi29 Feb 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

Section 143(3)Section 145(3)Section 147Section 148Section 148(2)Section 69C

bogus purchase transactions from Kriya controlled by Jain & Choudhary Group. These parties have in unequivocal terms I.T.A. Nos.7754 & 7755/Del/2018 11 CO Nos.15 & 16/Del/2023 admitted in the course of search that they were not doing any real business and were only providing false accommodation entries. These parties/suppliers have also admitted that no physical goods were handed over by them

ADDL.CIT, SPECIAL RANGE-18, NEW DELHI vs. JAGANANTH HEMCHAND JAIN, NEW DELHI

In the result, the appeal of the Revenue as well as Cross Objection of the assessee is dismissed

ITA 7754/DEL/2018[2010-11]Status: DisposedITAT Delhi29 Feb 2024AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

Section 143(3)Section 145(3)Section 147Section 148Section 148(2)Section 69C

bogus purchase transactions from Kriya controlled by Jain & Choudhary Group. These parties have in unequivocal terms I.T.A. Nos.7754 & 7755/Del/2018 11 CO Nos.15 & 16/Del/2023 admitted in the course of search that they were not doing any real business and were only providing false accommodation entries. These parties/suppliers have also admitted that no physical goods were handed over by them

ACIT CENTRAL CIRCLE-26, NEW DELHI vs. KUMAR BROTHERS CO. , NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 7897/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Oct 2023AY 2013-14

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

bogus purchase entries taken by the appellant from the Jain Brothers. These are taken through the intermediary Suni Kumar jain, CA and which are passed on to them through the shell companies of the Jain Brothers. 4. Facts taken from the order of the ld. CIT(A) and the record are as under: 5. During the course of search operation

ACIT CENTRAL CIRCLE-26, NEW DELHI vs. KUMAR BROTHERS CO. , NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 7896/DEL/2019[2012-13]Status: DisposedITAT Delhi20 Oct 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

bogus purchase entries taken by the appellant from the Jain Brothers. These are taken through the intermediary Suni Kumar jain, CA and which are passed on to them through the shell companies of the Jain Brothers. 4. Facts taken from the order of the ld. CIT(A) and the record are as under: 5. During the course of search operation

ACIT CENTRAL CIRCLE-26, NEW DELHI vs. KUMAR BROTHERS CO. , NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 7898/DEL/2019[2014-15]Status: DisposedITAT Delhi20 Oct 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

bogus purchase entries taken by the appellant from the Jain Brothers. These are taken through the intermediary Suni Kumar jain, CA and which are passed on to them through the shell companies of the Jain Brothers. 4. Facts taken from the order of the ld. CIT(A) and the record are as under: 5. During the course of search operation

ACIT CENTRAL CIRCLE-26, NEW DELHI vs. KUMAR BROTHERS CO. , NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 7899/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Oct 2023AY 2015-16

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

bogus purchase entries taken by the appellant from the Jain Brothers. These are taken through the intermediary Suni Kumar jain, CA and which are passed on to them through the shell companies of the Jain Brothers. 4. Facts taken from the order of the ld. CIT(A) and the record are as under: 5. During the course of search operation

KUMAR BROTHERS CO. ,NEW DELHI vs. ACIT CENTRAL CIRCLE-26, NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6895/DEL/2019[2014-15]Status: DisposedITAT Delhi20 Oct 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

bogus purchase entries taken by the appellant from the Jain Brothers. These are taken through the intermediary Suni Kumar jain, CA and which are passed on to them through the shell companies of the Jain Brothers. 4. Facts taken from the order of the ld. CIT(A) and the record are as under: 5. During the course of search operation

KUMAR BROTHERS CO. ,NEW DELHI vs. ACIT CENTRAL CIRCLE-26, NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6896/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Oct 2023AY 2015-16

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

bogus purchase entries taken by the appellant from the Jain Brothers. These are taken through the intermediary Suni Kumar jain, CA and which are passed on to them through the shell companies of the Jain Brothers. 4. Facts taken from the order of the ld. CIT(A) and the record are as under: 5. During the course of search operation

KUMAR BROTHERS CO. ,NEW DELHI vs. ACIT CENTRAL CIRCLE-26, NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6893/DEL/2019[2012-13]Status: DisposedITAT Delhi20 Oct 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

bogus purchase entries taken by the appellant from the Jain Brothers. These are taken through the intermediary Suni Kumar jain, CA and which are passed on to them through the shell companies of the Jain Brothers. 4. Facts taken from the order of the ld. CIT(A) and the record are as under: 5. During the course of search operation

KUMAR BROTHERS CO. ,NEW DELHI vs. ACIT CENTRAL CIRCLE-26, NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6897/DEL/2019[2016-17]Status: DisposedITAT Delhi20 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

bogus purchase entries taken by the appellant from the Jain Brothers. These are taken through the intermediary Suni Kumar jain, CA and which are passed on to them through the shell companies of the Jain Brothers. 4. Facts taken from the order of the ld. CIT(A) and the record are as under: 5. During the course of search operation

KUMAR BROTHERS CO. ,NEW DELHI vs. ACIT CENTRAL CIRCLE-26, NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6894/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Oct 2023AY 2013-14

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

bogus purchase entries taken by the appellant from the Jain Brothers. These are taken through the intermediary Suni Kumar jain, CA and which are passed on to them through the shell companies of the Jain Brothers. 4. Facts taken from the order of the ld. CIT(A) and the record are as under: 5. During the course of search operation

ACIT CENTRAL CIRCLE-26, NEW DELHI vs. KUMAR BROTHERS CO. , NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 7900/DEL/2019[2016-17]Status: DisposedITAT Delhi20 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

bogus purchase entries taken by the appellant from the Jain Brothers. These are taken through the intermediary Suni Kumar jain, CA and which are passed on to them through the shell companies of the Jain Brothers. 4. Facts taken from the order of the ld. CIT(A) and the record are as under: 5. During the course of search operation

ANIL KUMAR JAIN,NEW DELHI vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-26, JHANDEWALAN, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 475/DEL/2025[2013-14]Status: DisposedITAT Delhi16 Jan 2026AY 2013-14

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 143(1)Section 143(3)Section 147Section 148Section 151

bogus purchases. In first appeal, ld. CIT(A) confirmed the action of ld. AO and dismissed the appeal of the assessee. 3. Aggrieved by the said order, assessee is in appeal before the Tribunal by taking following grounds of appeal: 1. On the facts and circumstances of the case, the CIT(A) has erred in confirming the action

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

bogus recovery case against the assessee. However he has failed to provide any documentary evidence/petition copy in this regard. Further, the assessee has also failed to explain the nature of suit filed, reason for the suit filed, how the same is related to cash purchase. The assessee has requested to cross examine the MD and accountant of M/s Pragati Glass