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9 results for “bogus purchases”+ Section 264clear

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Key Topics

Section 143(3)21Section 1479Section 1486Section 143(2)6Section 40A(2)(b)6Addition to Income6Section 115B4Section 684Section 271E3

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ACIT-3(1), BHOPAL

In the result, appeal for A

ITA 275/IND/2023[2008-09]Status: DisposedITAT Indore30 May 2024AY 2008-09

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

purchase and stock for the year. All these facts stated in the reasons recorded are taken by the AO from the assessment record itself which manifest that after completing scrutiny assessment u/s 143(3) the AO has reopened the assessment on the basis of the same facts and records available with him and no new material or facts which were

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ADDL. CIT-RANGE-3, BHOPAL

In the result, appeal for A

Penalty3
Reassessment3
Reopening of Assessment3
ITA 276/IND/2023[2009-10]Status: Disposed
ITAT Indore
30 May 2024
AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

purchase and stock for the year. All these facts stated in the reasons recorded are taken by the AO from the assessment record itself which manifest that after completing scrutiny assessment u/s 143(3) the AO has reopened the assessment on the basis of the same facts and records available with him and no new material or facts which were

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ITO-2(1), BHOPAL

In the result, appeal for A

ITA 277/IND/2023[2014-15]Status: DisposedITAT Indore30 May 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

purchase and stock for the year. All these facts stated in the reasons recorded are taken by the AO from the assessment record itself which manifest that after completing scrutiny assessment u/s 143(3) the AO has reopened the assessment on the basis of the same facts and records available with him and no new material or facts which were

PIYUSH JAIN,INDORE vs. INCOME TAX OFFICER-4(4), INDORE , ITO, INDORE

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

ITA 368/IND/2024[2017-18]Status: DisposedITAT Indore07 Mar 2025AY 2017-18
For Appellant: Sh. Gagan Tiwari & Ms. Priyal Jain, ARsFor Respondent: Sh. Ashish Porwal, Sr. D. R
Section 143(3)Section 199CSection 250Section 68

section 199C of the Finance Act, 2016 disclosing income of Rs.\n5,00,000/- under Prime Minister Garib Kalyan Yojna Rules 2016. He paid tax of Rs.\n2,49,500/- on 29-03-2017 and deposited Rs.1,25,000/- with UCO Bank as per the scheme.\nThus, addition to the extent of Rs.5,00,000/- on account of SBN notes

ACIT CENTRAL-2, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

ITA 229/IND/2021[2014-15]Status: DisposedITAT Indore30 Mar 2023AY 2014-15

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: 28.02.2023For Respondent: Shri P. K. Mishra, CIT.D.R
Section 127Section 142(1)Section 143(2)Section 143(3)Section 404(2)Section 40ASection 40A(2)Section 40A(2)(a)Section 40A(2)(b)

264 ITR 254 (Gauhati HC) xiv. DCIT vs. Smt. Namita Patwa, reported in (2018) 32 ITJ 123 (ITAT, Indore) 23. The Ld. CIT(A) while dealing with this issue categorically analysed the observation made by the Ld. AO in the following manner: “4.3.2 The appellant further submitted that the detailed discussion of the financial documents of the lender

ACIT CENTRAL-2, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

ITA 230/IND/2021[2017-18]Status: DisposedITAT Indore30 Mar 2023AY 2017-18

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: 28.02.2023For Respondent: Shri P. K. Mishra, CIT.D.R
Section 127Section 142(1)Section 143(2)Section 143(3)Section 404(2)Section 40ASection 40A(2)Section 40A(2)(a)Section 40A(2)(b)

264 ITR 254 (Gauhati HC) xiv. DCIT vs. Smt. Namita Patwa, reported in (2018) 32 ITJ 123 (ITAT, Indore) 23. The Ld. CIT(A) while dealing with this issue categorically analysed the observation made by the Ld. AO in the following manner: “4.3.2 The appellant further submitted that the detailed discussion of the financial documents of the lender

DCIT CENTRAL-1, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

ITA 228/IND/2021[2013-14]Status: DisposedITAT Indore30 Mar 2023AY 2013-14

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: 28.02.2023For Respondent: Shri P. K. Mishra, CIT.D.R
Section 127Section 142(1)Section 143(2)Section 143(3)Section 404(2)Section 40ASection 40A(2)Section 40A(2)(a)Section 40A(2)(b)

264 ITR 254 (Gauhati HC) xiv. DCIT vs. Smt. Namita Patwa, reported in (2018) 32 ITJ 123 (ITAT, Indore) 23. The Ld. CIT(A) while dealing with this issue categorically analysed the observation made by the Ld. AO in the following manner: “4.3.2 The appellant further submitted that the detailed discussion of the financial documents of the lender

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

ITA 232/IND/2017[2013-14]Status: DisposedITAT Indore29 Oct 2021AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

bogus donations in their names to channelize its unaccounted money -. ' The assessee in response to the specific show cause in this regard has argued that the, statements have been recorded behind the assessee and no cross enquiry was given to the assessee. Such submissions have been duly considered but not found acceptable. The assessee despite repeated requested failed to furnish

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

ITA 776/IND/2018[2015-16]Status: DisposedITAT Indore29 Oct 2021AY 2015-16

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

bogus donations in their names to channelize its unaccounted money -. ' The assessee in response to the specific show cause in this regard has argued that the, statements have been recorded behind the assessee and no cross enquiry was given to the assessee. Such submissions have been duly considered but not found acceptable. The assessee despite repeated requested failed to furnish