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7 results for “bogus purchases”+ Section 43Bclear

Sorted by relevance

Mumbai106Chennai53Delhi37Kolkata26Ahmedabad23Hyderabad19Bangalore17Pune13Raipur13Jaipur12Rajkot7Surat4Cuttack4Chandigarh4Indore3Lucknow3Visakhapatnam3Allahabad1Ranchi1

Key Topics

Section 26321Section 143(3)9Section 69A6Section 115B6Survey u/s 133A6

M/S PREMJI VALJI & SONS,,RAJKOT-GUJARAT vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is allowed

ITA 125/RJT/2022[2017-18]Status: DisposedITAT Rajkot09 Sept 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 125/Rjt/2022 िनधा"रण वष"/Asstt. Years: 2017-2018 M/S Premji Valji & Sons, The Principal Commissioner Of “Kuvarjibhai Tower”, Vs. Income Tax, Palace Road, Rajkot-1, Rajkot. Rajkot. Pan: Aacfp7696K

For Appellant: Shri R.D. Lalchandani, A.RFor Respondent: Shri Aarsi Prasad, CIT. D.R
Section 143(3)Section 263Section 269S

43B and Amount paid during the year Challan enclosed. 18 Cash Deposited: Details of Cash Deposited during the year in given format 19 Explanation regarding source of cash deposited during the demonetization period with corroborative evidences: The explanation retgarding the source of cash deposited during the demonetization period with corroborative evidence is enclosed 20 Day wise Stock Register Details

BHARATKUMAR KALYANJIBHAI BHINDI,JUNAGADH vs. PCIT, RAJKOT-1, RAJKOT , RAJKOT

ITA 312/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhasr. No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 324/Rjt/2024 322/Rjt/2024 323/Rjt/2024 312/Rjt/2024 326/Rjt/2024 327/Rjt/2024 329/Rjt/2024 331/Rjt/2024 335/Rjt/2024 371/Rjt/2024

Section 115BSection 143(3)Section 263Section 69A

purchase and sales made by him during the year under consideration is not sufficient to claim these unaccounted receipts as business receipts. Therefore, ld. PCIT observedthat excess stock found during the survey and admitted by the assessee, as its income earned during that year, should be treated, as deemed income in view of the provisions of section

CHUNILAL GOVIND VANIK,VERAVAL vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

ITA 323/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 115BSection 143(3)Section 263Section 69A

purchase and sales made by him during the year under consideration is not sufficient to claim these unaccounted receipts as business receipts. Therefore, ld. PCIT observedthat excess stock found during the survey and admitted by the assessee, as its income earned during that year,should be treated, as deemed income in view of the provisions of section

SHAMJI NATHU VAISHYA,VERAVAL vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

ITA 327/RJT/2024[2018-19]Status: DisposedITAT Rajkot30 Jun 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 115BSection 143(3)Section 263Section 69A

purchase and sales made by him during the year under consideration is not sufficient to claim these unaccounted receipts as business receipts. Therefore, ld. PCIT observedthat excess stock found during the survey and admitted by the assessee, as its income earned during that year,should be treated, as deemed income in view of the provisions of section

KISHOR VELJIBHAI FOFANDI,VERAVAL vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

ITA 326/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 115BSection 143(3)Section 263Section 69A

purchase and sales made by him during the year under consideration is not sufficient to claim these unaccounted receipts as business receipts. Therefore, ld. PCIT observedthat excess stock found during the survey and admitted by the assessee, as its income earned during that year,should be treated, as deemed income in view of the provisions of section

SOHAM PAPERS PRIVATE LIMITED,MORBI vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

ITA 371/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 115BSection 143(3)Section 263Section 69A

purchase and sales made by him during the year under consideration is not sufficient to claim these unaccounted receipts as business receipts. Therefore, ld. PCIT observedthat excess stock found during the survey and admitted by the assessee, as its income earned during that year,should be treated, as deemed income in view of the provisions of section

DEEPMALA MARINE EXPORTS,VERAVAL vs. PR. CIT, RAJKOT-1, RAJKOT, RAJKOT

ITA 324/RJT/2024[2019-20]Status: DisposedITAT Rajkot30 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 115BSection 143(3)Section 263Section 69A

purchase and sales made by him during the year under consideration is not sufficient to claim these unaccounted receipts as business receipts. Therefore, ld. PCIT observedthat excess stock found during the survey and admitted by the assessee, as its income earned during that year,should be treated, as deemed income in view of the provisions of section