Search: bogus purchases

2 results for “bogus purchases”+ Section 158Bclear

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Key Topics

Section 683 Section 143(3)2 Section 132(4)2 Section 142(1)2 Section 10(38)2 Addition to Income2

MANOHAR LAL CHUGH,JAIPUR vs. ITO,WARD 6(1), JAIPUR

In the result, the appeal of the assessee is allowed with no order as to costs

ITA 505/JPR/2023[2011-12]Status: DisposedITAT Jaipur20 Aug 2024AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Sanjay Godha, CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR

Section 10(38)Section 147Section 68Section 69C

158B (b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

MANOHAR LAL CHUGH,JAIPUR vs. ITO,WARD 6(1), JAIPUR

MANOHAR LAL CHUGH,JAIPUR vs. ITO,WARD 6(1), JAIPUR

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR