MR GAURAV AJMERA,RATLAM vs. DCIT CENTRAL CIRCLE -2, INDORE
Accordingly. Thus, this ground is allowed partly for statistical purpose
ITA 71/IND/2022[2017-18]Status: DisposedITAT Indore01 Sept 2023AY 2017-18
Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Mr. Gaurav Ajmera, Dcit, बनाम/ 38, Ram Mohalla, Central Circle 2, Ratlam Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Aglpa8863C Assessee By Shri Pawan Ved, Advocate & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.06.2023 Date Of Pronouncement 01.09.2023
Section 115BSection 131Section 132(4)Section 132ASection 143(3)Section 153ASection 153DSection 234ASection 271A
bogus entries (standing to the credit of named dealers who were none existent creditors of the assessee).
14. However, it has now come on record that the appellant/assessee in penalty proceedings offered explanation and caused to produce affidavits and record statements of the concerned unregistered dealers and establish their credentials. That explanation has been accepted by the CIT(A) vide
