32 results for “bogus purchases”+ Section 153A(1)clear
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In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
1. That on the facts and circumstances of the case, the Ld. CIT(A), while correctly deleting the impugned addition of Rs. ……. (i.e., the impugned addition in each case) made by the Ld. A.O in assessments framed u/s 153A of the Income-tax Act, 1961 (‘the Act’) on jurisdictional/legal grounds, erred in not adjudicating the remaining grounds challenging the merits