Search: bogus purchases

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Section 139(1)6 Section 153A3 Section 132(4)2 Search & Seizure2

ALNESH AKIL SOMJI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 35/PUN/2025[2019-20]Status: DisposedITAT Pune27 Jun 2025AY 2019-20

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nitin RanderFor Respondent: Shri Amol Khairnar CIT-DR

Section 132Section 139(1)Section 143(2)Section 153ASection 24

bogus expenditure in the garb of interest expenses. 10. We are of the view that it is not necessary that the expenditure incurred must have been obligatory; it is enough to show that the money was expended not necessary with a view to an immediate benefit to the assessee but voluntarily and on the ground of necessity and in order

ALNESH AKIL SOMJI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

ALNESH AKIL SOMJI,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, PUNE

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