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2 results for “bogus purchases”+ Section 245C(1)clear

Sorted by relevance

Mumbai17Chennai14Visakhapatnam7Delhi4Jaipur2

Key Topics

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

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

ITA 626/JPR/2023[2016-17]Status: DisposedITAT Jaipur18 Jul 2024AY 2016-17
For Appellant: Shri Mahesh Jain, CA (Th. V.C)For Respondent: Shri Bhanwar Singh Ratnu, (CIT-DR)
Section 132(1)Section 132(4)Section 142(1)Section 143(2)Section 143(3)

245C(1) before the Hon'ble ITSC, New\nDelhi. On this pretext, the assessee firm did not produce any books of accounts\nor documentary evidence for the purpose of verification of the seized records on\nwhich the surrender of unaccounted profits had been made in its hands.\nHowever, the application of M/s RT Industries has been rejected

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 513/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Mrs. Anita Rinesh, JCIT, Sr-DR
Section 132Section 139Section 153ASection 234B

purchases from the assessee. He also expressed his inability in furnishing the addresses of the persons appearing in the loose papers on the ground that these papers were written by his father, who has suffered brain hemorrhage and was unable to speak. The facts being so, it is not clear that how the ld. AO has concluded that the papers