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
disallowed by holding the same as bogus purchases. The A.O. has also held that the amount paid by BVG India Ltd. to the appellant as sale consideration was received back in the form of cash which was utilized by M/s. BVG India Ltd. elsewhere. It may also be mentioned that the appeal filed by M/s. BVG India Ltd. has been