Search: section 68

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Section 6812 Section 143(3)5 Section 143(2)4 Addition to Income4 Section 2503 Section 133A3 Section 131(1)(d)3 Survey u/s 133A3 Section 1472

M/S PURVI FINVEST LIMITED,BILASPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1),, BILASPUR

In the result, appeal of the assessee company being devoid and bereft of any merit is dismissed in terms of our aforesaid observations

ITA 20/RPR/2018[2014-15]Status: DisposedITAT Raipur14 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Harsh Vijayvargiya, CAFor Respondent: Shri V.K Singh, CIT-DR

Section 131(1)(d)Section 133ASection 143(2)Section 143(3)Section 250Section 68

section 68, applicable w.e.f from AY 2013-13, not only is the assessee required to explain the source of share application money, but in case the applicant is a company, then the said applicant company is also required to explain the source of money in is handing out of which the amount of share application money was advanced

M/S PURVI FINVEST LIMITED,BILASPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1),, BILASPUR

M/S PURVI FINVEST LIMITED,BILASPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1),, BILASPUR

M/S TRIMURTHY FINVEST LIMITED,BILASPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BILASPUR

EAST WEST FINVEST INDIA LIMITED,BILASPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPR

THE INCOME TAX OFFICER -1, RAIGARH, RAIGARH(CG) vs. SHRI SHRI PARMANAND GUPTA, RAIGARH, RAIGARH(CG)