28 results for “bogus purchases”+ Section 92clear
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Bench: Shri Manomohan Das & Shri Rakesh Mishra
section 132(1) of the Act was conducted on 22.12.2020 at the residential and business premises of the assessees belonging to the Contractors’ Group/ Bhagya Kalita group. Warrant of authorization u/s 132 of the Act was issued in the name of the assessee and panchnama was drawn in consequence thereof as mentioned in the assessment order but it transpired during