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3 results for “bogus purchases”+ Section 260Aclear

Sorted by relevance

Delhi207Mumbai92Calcutta65Chennai48Kolkata41Amritsar35Jaipur30Ahmedabad13Lucknow12Nagpur8Surat6Karnataka6Indore5SC4Bangalore3Raipur3Telangana2Cuttack2Chandigarh1Gauhati1Hyderabad1ASHOK BHAN DALVEER BHANDARI1Jodhpur1

Key Topics

Addition to Income3Section 143(3)2Section 271(1)(c)2Section 143(2)2

SHRI ANAND KISHORE BAGREE,RAIPUR vs. INCOME TAX OFFICER , WARD 4(4), RAIPUR

In the result, appeal of the assessee is allowed

ITA 151/RPR/2019[2014-15]Status: DisposedITAT Raipur18 Jul 2022AY 2014-15
For Appellant: Shri R.B. Doshi, CAFor Respondent: Shri G.N. Singh, Sr. DR
Section 10(38)Section 68

Section 260A of the Income Tax Act, 1961. No substantial question of law is involved in this appeal. The appeal and the stay petition, accordingly, shall stand dismissed." b) The JAIPURITAT in the case of VIVEKAGARWAL[ITA No.292/JP/2017]order dated 06.04.2018 held as under vide Page 9 Para 3: "We hold that the addition made by the AO is merely

SHRI DEVI CHAND JAIN vs. I.T.O. WARD-2, RAJNANDGAON

In the result, the appeal of the assessee in ITA No

ITA 78/BIL/2015[2008-09]Status: Disposed
ITAT Raipur
21 Feb 2022
AY 2008-09

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं./Ita No. 277/Rpr/2016 आयकर अपील सं./Ita No. 78/Rpr/2015 "नधा"रण वष" / Assessment Year : 2008-09 Shri Devi Chand Jain Prop. M/S. Loonkaram Devi Chand Jain, Main Road, Pandariya (C.G.) Pan : Abfpj6738Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2, Rajnandgaon. ……""यथ" / Respondent Assessee By : Shri S.R Rao, A.R Revenue By : Shri G.N Singh, D.R सुनवाई क" तार"ख / Date Of Hearing : 02.02.2022 घोषणा क" तार"ख / Date Of Pronouncement : 21.02.2022 A.Ys.2008-09

For Appellant: Shri S.R Rao, A.RFor Respondent: Shri G.N Singh, D.R
Section 143(2)Section 143(3)Section 271(1)(c)

purchases corresponding to the alleged unaccounted sales made by the assessee to the aforementioned party could be related to the year under consideration and not to the preceding year. Be that as it may, A.Ys.2008-09 we are of the considered view that as there is no material on record to support the aforesaid view of the Assessing Officer

SHRI SHRI DEVI CHAND JAIN,KAWARDHA (C.G.) vs. THE INCOME TAX OFFICER, WARD-2, RAJNANDGAON

In the result, the appeal of the assessee in ITA No

ITA 277/BIL/2016[2008-09]Status: DisposedITAT Raipur21 Feb 2022AY 2008-09

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं./Ita No. 277/Rpr/2016 आयकर अपील सं./Ita No. 78/Rpr/2015 "नधा"रण वष" / Assessment Year : 2008-09 Shri Devi Chand Jain Prop. M/S. Loonkaram Devi Chand Jain, Main Road, Pandariya (C.G.) Pan : Abfpj6738Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2, Rajnandgaon. ……""यथ" / Respondent Assessee By : Shri S.R Rao, A.R Revenue By : Shri G.N Singh, D.R सुनवाई क" तार"ख / Date Of Hearing : 02.02.2022 घोषणा क" तार"ख / Date Of Pronouncement : 21.02.2022 A.Ys.2008-09

For Appellant: Shri S.R Rao, A.RFor Respondent: Shri G.N Singh, D.R
Section 143(2)Section 143(3)Section 271(1)(c)

purchases corresponding to the alleged unaccounted sales made by the assessee to the aforementioned party could be related to the year under consideration and not to the preceding year. Be that as it may, A.Ys.2008-09 we are of the considered view that as there is no material on record to support the aforesaid view of the Assessing Officer