SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

bogus purchases. 7. That on the facts and in the circumstances of the case, the Ld. CIT (Appeals), was not justified and erred in law in not considering incentives amounting to Rs. 3,39,74,28,174/- granted to the appellant as capital receipt which are not exigible to tax while computing total income under normal provisions

SUVA LAL PAHARIA,JAIPUR vs. ITO WARD 6(3), JAIPUR

bogus entities-Tribunal\nallowed assessee's appeal on merits-Revenue appealed against appellate order on merits-\nAssessee's cross appeal was on correctness of reopening of assessment-Tribunal upheld\nassessee's cross-objections and dismissed Revenue's appeal holding that there was no\nproper application of mind by concerned sanctioning authority u/s Section 151 as a pre-\ncondition for issuing

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

purchases, amounting to Rs. 1,55,68,397/- was flagged on Insight portal for FY 2018-19 relevant to AY 2019-20 as per Risk Management Strategy of CBDT. 4.1 On the basis of above information, notice u/s 148A(b) was issued on 27.03.2023 and after considering the reply of the assessee, order u/s 148A(d) was passed

GIRIRAJ PRASAD GOYAL,TONK vs. ITO TONK, TONK

In the result, both appeals of the assessee are allowed for statistical

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 132 (4) of the I.T. Act, the Tribunal’s view that only the basis of such retracted statement, addition could not be justified without any other material admissible in evidence, warrants no interference asit is not a substantial question of law. In the case of Commissioner of Income Tax Versus Harjeev Aggarwal reported