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2 results for “bogus purchases”+ Section 158Bclear

Sorted by relevance

Mumbai65Bangalore42Delhi27Chandigarh15Kolkata13Chennai9Hyderabad8Jaipur2Guwahati2Pune2Indore1Cuttack1Visakhapatnam1

Key Topics

Section 139(1)2Section 132(4)2Section 1322Search & Seizure2

HETAL RAKESH MEHTA ,MUMBAI vs. ACIT, CC-1(2), PUNE

In the result, the appeal filed by the assessee is allowed

ITA 1727/PUN/2024[2018-19]Status: DisposedITAT Pune13 May 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Hetal Rakesh Mehta Acit, Central Circle 1(2), 9/10, Vidya Nagar, 60 Feet Road, Vs. Pune Ghatkopar East, Mumbai – 400077 Pan: Ammpm9670L (Appellant) (Respondent)

For Appellant: Ms Simran Dhawan (virtual)For Respondent: Shri Ravi Prakash
Section 132Section 139Section 143(2)Section 153A

purchases and consequent income arising from these transactions had already been fully disclosed and accounted for in the appellant's income tax return. 3. On the facts and in circumstances of the case and in law, the Ld. Commissioner of Income Tax (Appeals) erred in ignoring the failure of the Assessing Officer to provide the appellant with a copy

SHRI MANOJ MADANLAL CHHAJED,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1)PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 725/PUN/2022[2018-19]Status: DisposedITAT Pune28 Jun 2023AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / It(Ss)A Nos.91 To 96/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 To 2017-18 Shri Manoj Madanlal Vs. Acit, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / It(Ss)A Nos.97 & 98/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 Acit, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / Ita No.725/Pun/2022 िनधा"रण वष" / Assessment Year: 2018-19 Shri Manoj Madanlal Vs. Acit, Circle-1(1), Pune. Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent

For Appellant: Shri Ratan SamalFor Respondent: Shri Keyur Patel
Section 132(4)Section 139(1)

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) 32 IT(SS)A Nos.91 to 96/PUN/2022 IT(SS)A Nos.97 & 98/PUN/2022 of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during