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2 results for “bogus purchases”+ Section 206Cclear

Sorted by relevance

Jodhpur3Delhi2Indore2Chennai1Cuttack1

Key Topics

Section 12A5Section 114Section 143(3)2Section 133(6)2

INCOME TAX OFFICER, SHAMLI vs. SHAMLI MODEL SHOP NO 1, PANIPAT KAIRANA ROAD

In the result, appeal of the Revenue in No

ITA 1932/DEL/2024[2020-21]Status: DisposedITAT Delhi12 Sept 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2020-21] Ito, Vs Shamli Model Shop No.1, Shamli, Panipat, Kairana Road, Phawara Chowk, Shamli, Uttar Pradesh-247776. Pan-Adyfs4489E Appellant Respondent C.O.No-48/Del/2025 [In Ita No.1932/Del/2024] [Assessment Year : 2020-21] Shamli Model Shop No.1, Vs Ito, Panipat, Kairana Road, Shamli, Phawara Chowk, Shamli, Uttar Pradesh-247776. Pan-Adyfs4489E Appellant Respondent Appellant By Shri Narpat Singh, Sr.Dr Respondent By Shri Harshit Gupta, Ca Date Of Hearing 24.06.2025 Date Of Pronouncement 12.09.2025 Order Per Manish Agarwal, Am : The Captioned Appeal Is Filed By Revenue & The Cross- Objection Is By The Assessee Against The Order Dated 12.03.2024 Passed By Ld. Commissioner Of Income Tax (A), National Faceless

Section 133(6)Section 143(3)Section 250

bogus:- The appellant in his submissions before the AO explained the cash deposited in bank account amounting to Rs.3,89,66,000/-, which has been brought out in the assessment order by the AO. Out of Rs.3,89,66,000/-, an amount of Rs.2,73,53,001 was accepted by the Assessing Officer and balance amount of Rs.1

INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR

In the result, the appeal of the Revenue is dismissed

ITA 4305/DEL/2024[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17
Section 11Section 12ASection 143(3)

206C of the Income Tax Act, it is incumbent\nupon the assessing officer to put the person concerned to notice and\nafford him an adequate and reasonable opportunity of hearing,\nincluding a personal hearing.\"\nAnd recent honʼble apex court in case of BASUDEV DUTT..APPELLANT(S)\nVERSUS THE STATE OF WEST BENGAL & ORS.... RESPONDENT(S)\n2024 INSC