DECENT INDUSTRIES P. LTD.,BHOPAL vs. ITO-1(2), BHOPAL
Appeal is partly allowed
ITA 356/IND/2023[2012-13]Status: DisposedITAT Indore20 Aug 2024AY 2012-13
Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Virtual Hearing) Assessment Year: 2012-13 M/S Decent Industries Ito-1(2), Private Ltd, Bhopal 5Th Floor, Corporate Park, बनाम/ Db City Area Hills, Vs. Opp. M.P. Nagar Zone I, Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaeca6271G Assessee By Ms. Shilpa Gupta & Shri N.K. Gupta Revenue By Shri V.K. Singh, Cit-Dr Date Of Hearing 04.06.2024 Date Of Pronouncement 20.08.2024
Section 133ASection 143(2)Section 147Section 148Section 14ASection 68
bogus/accommodation share application money to assessee i.e.
Bhaskar Denim Limited (renamed as Decent Industries Pvt. Ltd.).
Further, nowhere in statements, Shri Anand Sharma has disclosed
the names of “A” or “J” as companies operated/controlled by him for
providing accommodation entries. Thus, from the statements which
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M/s Decent Industries Pvt. Ltd
ITA No. 356/Ind/2023
