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2 results for “bogus purchases”+ Section 21clear

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Mumbai2,509Delhi1,701Jaipur487Kolkata473Chennai313Ahmedabad304Surat277Bangalore268Pune209Chandigarh200Hyderabad161Indore152Karnataka122Raipur106Amritsar85Rajkot84Nagpur77Lucknow61Cochin60Visakhapatnam54Guwahati46Cuttack45Calcutta39Agra35Jodhpur26Allahabad23Ranchi15Patna15Telangana14Dehradun8Varanasi7Jabalpur6SC5Panaji5Gauhati2Orissa1

Key Topics

Section 153A4Section 683Section 1322Search & Seizure2

THE PRINCIPAL COMMISSIONER OF INCOME TAX AND ANR. vs. ROHIT KARAN JAIN

ITA/5/2023HC Gauhati12 Mar 2025

Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

Section 131Section 132Section 132(4)Section 139(1)Section 153A

21,00,000 Shri Karan Rohit Jain also accepted the disclosure of Rs.4,40,50,000/- is Page No.# 4/22 his hand in his sworn statement u/s 131 of the Act on 09/09/2016. 13. However on perusal of the Return of Income for the period under consideration, it is seen that the disclosed amount of Rs.4

THE COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GOLDSTONE CEMENTS LTD.

ITA/8/2022HC Gauhati16 Dec 2024

Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

For Respondent: Dr. A. Saraf, Senior Advocate
Section 132Section 153ASection 260ASection 68

purchased and the amount of premium were not specified by certain companies, namely Super Finance Ltd. Kolkata, Ganga Builders Ltd. Kolkata. Furthermore, these companies had not enclosed the bank statement. (vi) In addition to above, AO found that: Page No.# 20/29 a. Out of the four companies at Mumbai, two companies were found to be non-existent at the address