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1 result for “bogus purchases”+ Section 65Aclear

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Visakhapatnam9Mumbai8Indore5Chandigarh2Jaipur1

Key Topics

Section 41(1)4

ITO, WAR-4(1), JAIPUR vs. SHRI AMIT AGARWAL, JAIPUR

In the result, this appeal of the Revenue is dismissed

ITA 267/JPR/2020[2014-15]Status: DisposedITAT Jaipur13 Sept 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri G.M. Mehta (CA)For Respondent: Shri B.K. Gupta (PCIT-DR) fu/kZkfjrh dh vksj ls@
Section 143(3)Section 41Section 41(1)Section 68

purchase of goods from M/s. Avi Enterprises (PB. Page No. 65 & 65A). Due to non-availability of required quantity and quality of goods, the assessee could sell the ordered goods as per the following details: S.No. Date of sale Invoice No. Amount P.B. Page