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5 results for “bogus purchases”+ Section 10(26)clear

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Key Topics

Section 2637Section 153A7Section 143(3)5Section 41(1)4Addition to Income4Search & Seizure3Section 132(1)2Section 1482Section 1472

ACIT, CIRCLE-3, RANCHI vs. SHRI SUMIT RAMSISARIA, RANCHI

ITA 222/RAN/2019[2015-16]Status: DisposedITAT Ranchi11 Dec 2020AY 2015-16

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

Section 133(6)Section 143(3)Section 41(1)

26,98,782/-. Thereafter, the AR stated that, the AO has accepted the claim on account of purchase of material, business expenses etc. and rightly allowed the claim ITA No.222/R/2019 & C.O.12/R/2019 A.Y. 2014-15 ACIT, Cir-3,RAN Vs. Sh Sumit Ramsisaria Page 7 of these expenses. Having accepted the claim of expenses, the AR argued that

ACIT CENTRAL CIRCLE, JAMSHEDPUR vs. M/S SURAJ SOLUTION PVT LTD, JAMSHEDPUR

In the result, both appeals of the Revenue are dismissed and the

ITA 72/RAN/2017[2012-13]Status: DisposedITAT Ranchi29 Nov 2018AY 2012-13
Section 133(6)2
Bogus/Accommodation Entry2
Deduction2

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadale

Section 132(1)Section 143(3)Section 147Section 148

26,890/- making addition of Rs.93,75,381/- on account of clinker rake handling charges. 4. Aggrieved by the order of AO, assessee preferred an appeal before the CIT(A). In the appellate proceedings, the AR of the assessee appeared and argued the grounds and reiterated the submissions made before the AO. The CIT(A) after considering the submissions

ACIT CENTRAL CIRCLE , JAMSHEDPUR vs. M/S SURAJ SOLUTIONS PVT LTD , JAMSHDPUR

In the result, both appeals of the Revenue are dismissed and the

ITA 184/RAN/2017[11-12]Status: DisposedITAT Ranchi29 Nov 2018

Bench: Shri N.S.Saini & Shri Pavan Kumar Gadale

Section 132(1)Section 143(3)Section 147Section 148

26,890/- making addition of Rs.93,75,381/- on account of clinker rake handling charges. 4. Aggrieved by the order of AO, assessee preferred an appeal before the CIT(A). In the appellate proceedings, the AR of the assessee appeared and argued the grounds and reiterated the submissions made before the AO. The CIT(A) after considering the submissions

PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA

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

ITA 289/RAN/2019[2012-13]Status: DisposedITAT Ranchi08 Jul 2020AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.289/Ran/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Padam Kumar Jain Vs. Cit, Central, Cr Building, Beer Chand Patel Marg, Patna – 800001. Ratanlalsurajmal Compound, Main Road, Ranchi – 834001, Jharkhand "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abrpj 0001 E (Assessee) .. (Revenue)

For Appellant: Shri M.K. Chaudhury & Shri Devesh Poddar, AdvocateFor Respondent: Shri Inderjeet Singh, CIT (DR)
Section 132(4)Section 143(3)Section 153ASection 263

10) From the impounded documents, and as corroborated by the statement of Mr. Samar Das Gupta, it is seen that he has incurred an expense of Rs. 86,30,170/- in cash on receipt of such cash from you. You are required to explain the nature and source of such cash with you. You are also directed to substantiate

SHAH BROTHERS,CHAIBASA vs. ACIT CENTRAL CIRCLE-1, RANCHI

In the result, this appeal of the assessee is allowed

ITA 134/RAN/2023[2013-14]Status: DisposedITAT Ranchi10 Jun 2025AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayshah Brothers, A.C.I.T., Thana Lane, Chaibasa-833201 Central Circle-1, Vs. (Jharkhand) Ranchi. Pan No. Aazfs 7498 F Appellant/ Assessee Respondent/ Revenue

Section 143(3)

10 /06/2025 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the learned CIT(A),Patna-3, Patna in appeal No. CIT(A), Patna-3/10246/2017-18 dated 30/05/2023 for the A.Y. 2013-14. 2. Shri R.R. Mittal, ld. A.R. is represented on behalf of the assessee and Shri Khub