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396 results for “bogus purchases”+ Section 154clear

Sorted by relevance

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Key Topics

Addition to Income69Section 14762Section 26356Section 143(3)47Section 69A39Section 6838Section 153A32Section 13230Search & Seizure30

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 1467/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

section 292C of the Act says that documents found during the course of search are true applicable both to assessee as well as revenue. If the AO wants to dispute that it is not correct burden is on the revenue. iv. Profitability statement reconciliation is not at all doubted by the ld AO but rejected only for the reason

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

Showing 1–20 of 396 · Page 1 of 20

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Section 10(38)23
Bogus/Accommodation Entry12
Long Term Capital Gains10
ITA 1189/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

section 292C of the Act says that documents found during the course of search are true applicable both to assessee as well as revenue. If the AO wants to dispute that it is not correct burden is on the revenue. iv. Profitability statement reconciliation is not at all doubted by the ld AO but rejected only for the reason

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1186/DEL/2018[2013-14]Status: DisposedITAT Delhi06 Sept 2018AY 2013-14

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

section 292C of the Act says that documents found during the course of search are true applicable both to assessee as well as revenue. If the AO wants to dispute that it is not correct burden is on the revenue. iv. Profitability statement reconciliation is not at all doubted by the ld AO but rejected only for the reason

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1180/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

section 292C of the Act says that documents found during the course of search are true applicable both to assessee as well as revenue. If the AO wants to dispute that it is not correct burden is on the revenue. iv. Profitability statement reconciliation is not at all doubted by the ld AO but rejected only for the reason

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 1470/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

section 292C of the Act says that documents found during the course of search are true applicable both to assessee as well as revenue. If the AO wants to dispute that it is not correct burden is on the revenue. iv. Profitability statement reconciliation is not at all doubted by the ld AO but rejected only for the reason

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 1469/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

section 292C of the Act says that documents found during the course of search are true applicable both to assessee as well as revenue. If the AO wants to dispute that it is not correct burden is on the revenue. iv. Profitability statement reconciliation is not at all doubted by the ld AO but rejected only for the reason

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 1466/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

section 292C of the Act says that documents found during the course of search are true applicable both to assessee as well as revenue. If the AO wants to dispute that it is not correct burden is on the revenue. iv. Profitability statement reconciliation is not at all doubted by the ld AO but rejected only for the reason

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 1465/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

section 292C of the Act says that documents found during the course of search are true applicable both to assessee as well as revenue. If the AO wants to dispute that it is not correct burden is on the revenue. iv. Profitability statement reconciliation is not at all doubted by the ld AO but rejected only for the reason

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1190/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

section 292C of the Act says that documents found during the course of search are true applicable both to assessee as well as revenue. If the AO wants to dispute that it is not correct burden is on the revenue. iv. Profitability statement reconciliation is not at all doubted by the ld AO but rejected only for the reason

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1181/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

section 292C of the Act says that documents found during the course of search are true applicable both to assessee as well as revenue. If the AO wants to dispute that it is not correct burden is on the revenue. iv. Profitability statement reconciliation is not at all doubted by the ld AO but rejected only for the reason

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 1464/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

section 292C of the Act says that documents found during the course of search are true applicable both to assessee as well as revenue. If the AO wants to dispute that it is not correct burden is on the revenue. iv. Profitability statement reconciliation is not at all doubted by the ld AO but rejected only for the reason

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1185/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

section 292C of the Act says that documents found during the course of search are true applicable both to assessee as well as revenue. If the AO wants to dispute that it is not correct burden is on the revenue. iv. Profitability statement reconciliation is not at all doubted by the ld AO but rejected only for the reason

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1182/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

section 292C of the Act says that documents found during the course of search are true applicable both to assessee as well as revenue. If the AO wants to dispute that it is not correct burden is on the revenue. iv. Profitability statement reconciliation is not at all doubted by the ld AO but rejected only for the reason

ACIT, NEW DELHI vs. M/S. ACCURATE TRANSFORMERS LTD., NEW DELHI

In the result, the appeals of the Revenue are partly allowed

ITA 1531/DEL/2012[2006-07]Status: DisposedITAT Delhi08 Jan 2019AY 2006-07

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

Section 80CSection 80I

section 37(1) of the IT Act. The ld. CIT(A) has allowed the deduction u/s. 80IC on the scrap sales of Rs.87,270/- and bogus purchase of Rs.4,86,408/- not eligible for deduction u/s. 80IC because it was not recorded in the books of account. The ld. CIT(A) has also committed a mistake while allowing deduction

ACIT, NEW DELHI vs. M/S. ACCURATE TRANSFORMERS LTD., NEW DELHI

In the result, the appeals of the Revenue are partly allowed

ITA 1532/DEL/2012[2007-08]Status: DisposedITAT Delhi08 Jan 2019AY 2007-08

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

Section 80CSection 80I

section 37(1) of the IT Act. The ld. CIT(A) has allowed the deduction u/s. 80IC on the scrap sales of Rs.87,270/- and bogus purchase of Rs.4,86,408/- not eligible for deduction u/s. 80IC because it was not recorded in the books of account. The ld. CIT(A) has also committed a mistake while allowing deduction

ACIT, NEW DELHI vs. M/S. ACCURATE TRANSFORMERS LTD., NEW DELHI

In the result, the appeals of the Revenue are partly allowed

ITA 1530/DEL/2012[2005-06]Status: DisposedITAT Delhi08 Jan 2019AY 2005-06

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

Section 80CSection 80I

section 37(1) of the IT Act. The ld. CIT(A) has allowed the deduction u/s. 80IC on the scrap sales of Rs.87,270/- and bogus purchase of Rs.4,86,408/- not eligible for deduction u/s. 80IC because it was not recorded in the books of account. The ld. CIT(A) has also committed a mistake while allowing deduction

VAKSONS METAPLAST PVT LTD,DELHI vs. PCIT(CENTRAL), DELHI

In the result, the appeal, filed by the assessee is partly allowed

ITA 2217/DEL/2025[2018-19]Status: DisposedITAT Delhi05 Dec 2025AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Smt. Rano Jain, AdvocateFor Respondent: Shri Amit Jain, CIT DR
Section 115BSection 132Section 139Section 143Section 153Section 153CSection 234ASection 263Section 69C

section 154 redundant. Rectification u/s 154 can be done suo mota either by Assessing Officer himself or by the assessee on application. In the instant case, all the documents and details related to the impugned transaction were on record. We need to understand if such a mistake can lead to holding the order erroneous for the purpose of assuming jurisdiction

VAKSONS METAPLAST PVT LTD,DELHI vs. PCIT(CENTRAL), DELHI

In the result, the appeal, filed by the assessee is partly allowed

ITA 2216/DEL/2025[2017-18]Status: DisposedITAT Delhi05 Dec 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Smt. Rano Jain, AdvocateFor Respondent: Shri Amit Jain, CIT DR
Section 115BSection 132Section 139Section 143Section 153Section 153CSection 234ASection 263Section 69C

section 154 redundant. Rectification u/s 154 can be done suo mota either by Assessing Officer himself or by the assessee on application. In the instant case, all the documents and details related to the impugned transaction were on record. We need to understand if such a mistake can lead to holding the order erroneous for the purpose of assuming jurisdiction

VAKSONS METAPLAST PVT LTD,DELHI vs. PCIT(CENTRAL), DELHI

In the result, the appeal, filed by the assessee is partly allowed

ITA 2218/DEL/2025[2019-20]Status: DisposedITAT Delhi05 Dec 2025AY 2019-20

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Smt. Rano Jain, AdvocateFor Respondent: Shri Amit Jain, CIT DR
Section 115BSection 132Section 139Section 143Section 153Section 153CSection 234ASection 263Section 69C

section 154 redundant. Rectification u/s 154 can be done suo mota either by Assessing Officer himself or by the assessee on application. In the instant case, all the documents and details related to the impugned transaction were on record. We need to understand if such a mistake can lead to holding the order erroneous for the purpose of assuming jurisdiction

AGSON GLOBAL PVT. LTD,DELHI vs. ACIT CENTRAL CIRCLE-28, NEW DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3743/DEL/2019[2014-15]Status: DisposedITAT Delhi31 Oct 2019AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee