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4 results for “bogus purchases”+ Section 148clear

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Key Topics

Section 2506Section 1476Section 153C5Section 2633Section 153A(1)3Section 142(1)3Bogus Purchases3Addition to Income3Section 153C(1)

JAGDISH PRASAD AGRAWAL,SEONI vs. INCOME TAX OFFICER WARD, SEONI

In the result, both the appeals filed by the assessee in ITA

ITA 168/JAB/2025[2016-17]Status: DisposedITAT Jabalpur28 Aug 2025AY 2016-17

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Mukesh Agrawal, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 147Section 250

148 of the Income Tax Act, 1961 were issued for both assessment years along with orders under section 148A(d), with the prior approval of the specified authority. The ld. AO records that in both assessment years, a number of opportunities were given by the assessee to make compliance to the various notices issued by the Department, but these

JAGDISH PRASAD AGRAWAL,SEONI vs. INCOME TAX OFFICER WARD, SEONI

In the result, both the appeals filed by the assessee in ITA

2
Section 143(2)2
Cash Deposit2
Natural Justice2
ITA 167/JAB/2025[2017-18]Status: DisposedITAT Jabalpur28 Aug 2025AY 2017-18

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Mukesh Agrawal, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 147Section 250

148 of the Income Tax Act, 1961 were issued for both assessment years along with orders under section 148A(d), with the prior approval of the specified authority. The ld. AO records that in both assessment years, a number of opportunities were given by the assessee to make compliance to the various notices issued by the Department, but these

ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-CHHINDWARA, CHHINDWARA vs. SHRI SHEVENDRA SINGH PARIHAR, BALAGHAT

In the result, the appeal of the Revenue is dismissed

ITA 91/JAB/2019[2011-12]Status: HeardITAT Jabalpur01 Dec 2023AY 2011-12

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

148 of the I.T. Act on 01/03/2018 & 13/03/2018. The Assessing Officer issued notices u/s 142(1) along with questionnaire. The Assessing Officer made addition of Rs.89,72.239/- on account of bogus purchases shown in trading account, Rs.84,65,420/- on account of undisclosed receipts, Rs.89.38.780/- on account of unexplained cash deposits and Rs.14,265/- on account of unexplained interest. Aggrieved

SHRI NITIN SHARMA,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JABALPUR

In the result, the appeal is partly allowed

ITA 25/JAB/2019[2014-15]Status: DisposedITAT Jabalpur28 Sept 2020AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Sanjay Arora

Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A(1)Section 153CSection 153C(1)Section 153DSection 263Section 7(1)

148(1) before the AO, as was indeed the case in GKN Driveshafts (India) Ltd. v. ITO [2003] 259 ITR 19 (SC), laying down the said procedure. Why, an order passed without observing the principles of natural justice, makes it, in terms of settled law, erroneous, so that the normal course adopted would be its set aside to the relevant