106 results for “bogus purchases”+ Section 142clear
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Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.2622 To 2624/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 To 2011-12
purchase is made under section 269UD reasons must be recorded in writing is no substitute for a provision requiring a reasonable opportunity of being heard before such an order is made." 20. Dealing with the question whether the requirement of affording an opportunity of hearing is to be read into section 142(2A), in Rajesh Kumar* it has been held