account of cash deposits being fully
explained by the assessee with cogent evidences. However,
when reassessment order ... interest income of out of
the reasons recorded was also made two bullet additions which
newly came to his notice during such reopened proceedings
were filed before the TPO,
who has acknowledged this fact in second bullet point in para 9.19
on page 42 of impugned order by noticing ... Agreement and the same cannot be considered as a documentary
evidence for establishing the ALP of the transaction." The TPO
has nowhere
2022 & 29/03/2022 respectively. In response to
two bullet notices dt. 24/01/2024 & 06/02/2024 the assessee made
written submission ... appeals.
9. Admittedly, the assessee neither represented her case/s with
documentary evidences during the course of assessment/penalty
proceedings nor could
2022 & 29/03/2022 respectively. In response to
two bullet notices dt. 24/01/2024 & 06/02/2024 the assessee made
written submission ... appeals.
9. Admittedly, the assessee neither represented her case/s with
documentary evidences during the course of assessment/penalty
proceedings nor could
they belong
to various old models lie Bullet, Rajdoot, Jawa Labretta, TVS moped
and LML. These stocks should be treated as obsolete stock with ... retraction was made only on 18-1-99. There is no evidence that
the admission was given under duress. It was made by the
partner
Ashwini Sahakari Rungnalaya & Research ... vs Commissioner Of Income-Tax, ... on 7 March, 2024
IN
which the Ld. NFAC dismissed ex-parte in the absence of cogent
evidence in support of grounds raised in appeals.
4. By three separate appeals ... proceedings the Ld. NFAC invariably in
all these three cases vide two bullet notices dt. 25/09/2023 &
19/10/2023 issued one after
which the Ld. NFAC dismissed ex-parte in the absence of cogent
evidence in support of grounds raised in appeals.
4. By three separate appeals ... proceedings the Ld. NFAC invariably in
all these three cases vide two bullet notices dt. 25/09/2023 &
19/10/2023 issued one after
which the Ld. NFAC dismissed ex-parte in the absence of cogent
evidence in support of grounds raised in appeals.
4. By three separate appeals ... proceedings the Ld. NFAC invariably in
all these three cases vide two bullet notices dt. 25/09/2023 &
19/10/2023 issued one after
Hinglaj Irrigation (PB-126-127).
1.4.6. No allegation, much less evidence on record that commission paid has come back to the
Appellant.
1.4.7. No adverse ... exercised power u/s 133(6) - refer
bullet 3 on pg. 30 of the CIT-A's order.
1.7 Judicial precedents relied upon
