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3 results for “bogus purchases”+ Section 234Dclear

Sorted by relevance

Mumbai104Delhi60Ahmedabad33Bangalore19Jaipur8Chennai4Jodhpur3Kolkata3Pune2Surat2Chandigarh1Raipur1Rajkot1

Key Topics

Section 405Section 1474Section 1484Section 143(3)3Section 10(38)3Addition to Income3Section 234B2Deduction2

M/S ARROWSPACE TRADECOM PVT. LTD.,KOLKATA vs. ITO, WARD-10(2), KOLKATA

In the result, in light of the discussion made above, this appeal is dismissed

ITA 344/KOL/2024[2016-17]Status: DisposedITAT Kolkata16 Oct 2024AY 2016-17

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 234BSection 234DSection 271(1)(c)

234D of the Income Tax Act, 1961 respectively through calculation Sheet and demand notice without passing a specific order in this regard. 6. That the Ld. AO was wrong in initiating penalty proceedings u/s 271(1)(c) of the Income Tax Act 1961. 7. The Order passed by Ld. AO is unjust, unfair, illegal and invalid in law. 8. That

ITO, KOLKATA vs. AJIT KUMAR MINDA, KOLKATA

In the result, the appeal of the Revenue and cross objections of the\nassessee are dismissed

ITA 2668/KOL/2024[2015-16]Status: Disposed
ITAT Kolkata
17 Sept 2025
AY 2015-16
Section 10(38)Section 142(1)Section 143(3)Section 147Section 148Section 250Section 68Section 69C

bogus transactions in the shares of KAFL also\ndid not implicate the assessee and/or his broker, ft is also a matter of record\nthat the assessee furnished all evidences in the form of bills, contract notes,\ndemat statements and the bank accounts to prove the genuineness of the\ntransactions relating to purchase and sale of shares resulting in LTCG.\nThese

M/S INDUSTRIAL PERFORATION INDIA (P) LTD,KOLKATA vs. I.T.O. WD - 5(4),KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 413/KOL/2013[2005-06]Status: DisposedITAT Kolkata24 May 2016AY 2005-06

Bench: : Shri P.M. Jagtap & Shri S.S Viswanethra Ravi

For Appellant: Shri Subash Agarwal, Advocate, ARFor Respondent: Shri S.M Das, JCIT, Sr.DR
Section 143(2)Section 147Section 194JSection 200Section 234BSection 40

234D after giving effect to the appellate order. 6. For that the Ld. Commissioner of Income Tax (Appeal)- VI/Kol has erred in law as well as on facts of the case is not allowing sufficient opportunity of being heard resulting non- filing of written submission by the appellant which is not correct. 7. For that the appellant craves leave