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3 results for “bogus purchases”+ Section 150clear

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Key Topics

Section 1474Addition to Income3Section 143(3)2Section 142(1)2Section 1482Section 153C2

ITO, WARD-2, HANUMANGARH vs. SMT. LALITA SARAF , HANUMANGARH TOWN

In the result, the appeals of the Department are dismissed and the Cross objections of the assessees are allowed

ITA 551/JODH/2018[ 2010-11]Status: DisposedITAT Jodhpur06 May 2019

Bench: Shri N.K. Sainithe Income Tax Officer, Vs Smt. Lalita Saraf, Ward-2, Hanumangarh C/O Mangi Lal Saraf, In Front Of Mandi Studio, Hanumangarh Town

Section 12A

bogus and such purchases were of Rs. 85,18,926/-. He therefore, on the basis of information received, initiated proceedings u/s 147 of the Income Tax Act, 1961 [in short' the Act']. The assessment was framed by the Assessing Officer on 27.3.2014 at an income of Rs. 2,60,150-. Thereafter the Principal CIT, Bikaner exercised his powers

SHRI JITENDRA OJHA ,SIROHI vs. ITO,, SIROHI

In the result appeal of assessee is allowed in terms indicated hereinabove

ITA 484/JODH/2018[Shri Jitendra Ojha ]Status: DisposedITAT Jodhpur19 Mar 2020

Shri R.C.Sharma, Accountant Mrmber Shri Jiterndra Ojha Vs The Ito, S/O Sh. Mangi Lal Ojha , Sirohi. Chhoti Brahmpuri, Sirohi.

Bench:
Section 132Section 139Section 143(3)Section 147Section 148Section 148(1)Section 149Section 153Section 153ASection 153C

section, where the Assessing Officer is satisfied that " ............... Since the ld. AO had not proceeded as per the mandatory provision of law, hence the ld. CIT(A) erred in maintaining the impugned asst. order. The same may kindly be cancelled and quashed. Such action and decision ought to have been sue-moto taken

ITO, WARD, PHALODI, PHALODI vs. M/S RAMA ALLURE LLP, JODHPUR

In the result, appeal of the revenue is dismissed

ITA 135/JODH/2023[2020-21]Status: DisposedITAT Jodhpur09 Oct 2023AY 2020-21

Bench: The Date, The Appeal Is Finally Heard.”

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

150 to 164]. f. Copy of Bank statement (NRE Account) from which the funds were transferred to NRO Account. [P. B. Page No.165 to 169] g. Copy of foreign Bank account from where the funds were transferred to NRE account. [P. B. Page No.170 to 173]. h. Copy of audited financials of Aptus Trading Corporation, Dubai which owned by Aprit