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6 results for “bogus purchases”+ Section 234Bclear

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Key Topics

Section 25010Section 153A5Section 80P(2)2Section 80P(2)(d)2

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 513/RPR/2024[2014-15]Status: DisposedITAT Raipur16 Jan 2025AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

For Appellant: NoneFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250

234B and 234C as per law. 9 IT(SS)A No. 14 & ITA No. 513, 514, 515, 516 & 517 RPR 2024 Sarthak Ispat Pvt. Ltd.vs ACIT, Central Circle-2, Raipur 6. The appellant craves leave to add further grounds of appeal or alter the grounds at the Additional grounds of appeal in ITA No. 513/RPR/2024

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 514/RPR/2024[2015-16]Status: DisposedITAT Raipur
16 Jan 2025
AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

For Appellant: NoneFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250

234B and 234C as per law. 9 IT(SS)A No. 14 & ITA No. 513, 514, 515, 516 & 517 RPR 2024 Sarthak Ispat Pvt. Ltd.vs ACIT, Central Circle-2, Raipur 6. The appellant craves leave to add further grounds of appeal or alter the grounds at the Additional grounds of appeal in ITA No. 513/RPR/2024

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 515/RPR/2024[2016-17]Status: DisposedITAT Raipur16 Jan 2025AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

For Appellant: NoneFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250

234B and 234C as per law. 9 IT(SS)A No. 14 & ITA No. 513, 514, 515, 516 & 517 RPR 2024 Sarthak Ispat Pvt. Ltd.vs ACIT, Central Circle-2, Raipur 6. The appellant craves leave to add further grounds of appeal or alter the grounds at the Additional grounds of appeal in ITA No. 513/RPR/2024

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 516/RPR/2024[2018-19]Status: DisposedITAT Raipur16 Jan 2025AY 2018-19

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

For Appellant: NoneFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250

234B and 234C as per law. 9 IT(SS)A No. 14 & ITA No. 513, 514, 515, 516 & 517 RPR 2024 Sarthak Ispat Pvt. Ltd.vs ACIT, Central Circle-2, Raipur 6. The appellant craves leave to add further grounds of appeal or alter the grounds at the Additional grounds of appeal in ITA No. 513/RPR/2024

SARTHAK ISPAT PVT. LTD., RAIPUR,RAIPUR vs. ACIT, CENTRAL CIRCLE-2, RAIPUR, RAIPUR

ITA 517/RPR/2024[2019-20]Status: DisposedITAT Raipur16 Jan 2025AY 2019-20

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / It(Ss)A No. 14 & Ita Nos. 513, 514, 515, 516 & 517/Rpr/2024 (िनधा"रण वष" Assessment Year: 2017-18, 2014-15, 2015-16, 2016-17, 2018-19 & 2019-20)

For Appellant: NoneFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250

234B and 234C as per law. 9 IT(SS)A No. 14 & ITA No. 513, 514, 515, 516 & 517 RPR 2024 Sarthak Ispat Pvt. Ltd.vs ACIT, Central Circle-2, Raipur 6. The appellant craves leave to add further grounds of appeal or alter the grounds at the Additional grounds of appeal in ITA No. 513/RPR/2024

ADIM JATI SEWA SAHAKARI SAMITI MARYADIT, DHORRA,GARIYABAND vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR

ITA 25/RPR/2022[2016-17]Status: DisposedITAT Raipur28 Apr 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 25/Rpr/2022 "नधा"रण वष" / Assessment Year : 2016-17 Adim Jati Sewa Sahakari Samiti Maryadit, Dhorra Ground Floor, Main Road Dhorra, Gariyaband(C.G)-493889 Pan: Aabaa7991C .......अपीलाथ" / Appellant बनाम / V/S. Acit, Circle 1(1) Revenue Building, Civil Lines Raipur (C.G.)-492001 ……""यथ" / Respondent

For Appellant: Shri G.S.Agrawal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(3)Section 234BSection 234DSection 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)

section which kindly be allowed. 3 5. That under the facts and the law the Ld.CIT (Appeals) NFAC, Delhi further erred in confirming the rejection of claim of the appellant for deduction of commission income earned at Rs. 2,73,661 u/s. 80P(2). Prayed that the above income is deductible u/s. 80P(2). 6.That Under the facts