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3 results for “bogus purchases”+ Section 131(1)(d)clear

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Key Topics

Section 143(3)3Bogus/Accommodation Entry3Addition to Income3Section 132(1)2Section 1482Section 1472Deduction2Search & Seizure2

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

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

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

D E R Per Pavan Kumar Gadale, JM: The Revenue has filed these appeals against the order of CIT(A), Patna, dated 05.05.2017 & 31.01.2017 for the assessment years 2011-2012 & 2012-2013. The assessee has also filed cross objections. And CO Nos.23 & 22/Ran/2017 2. Since the issues involved in the appeals of Revenue are common, therefore, they are heard

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

D E R Per Pavan Kumar Gadale, JM: The Revenue has filed these appeals against the order of CIT(A), Patna, dated 05.05.2017 & 31.01.2017 for the assessment years 2011-2012 & 2012-2013. The assessee has also filed cross objections. And CO Nos.23 & 22/Ran/2017 2. Since the issues involved in the appeals of Revenue are common, therefore, they are heard

DCIT CIR-3(1), JAMSHEDPUR vs. M/S YASH INFRATECH PRIVATE LIMITED , JAMSHEDPUR

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

ITA 155/RAN/2017[14-15]Status: DisposedITAT Ranchi09 Nov 2022

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 131Section 143(2)Section 143(3)Section 250

section 131 of I.T.Act, 1961 of Shri Raj Kumar Agarwal, Director of the assessee company in which he confirmed and accepted that the short term capital loss was bogus. 3. Under the facts and circumstances of the case, whether the Ld. CIT(A) is justified on focusing at the sentence that "he was successful in bringing back his own accounted