Shri Vishal Dilip Palany,, Ahmedabad vs The Income Tax Officer, Ward-9(4),, ... on 12 October, 2022
withdrawals made by the assessee from his bank account
for which telescoping effect was required to be given. He further noted that
there
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1 - 10 of 162 (0.83 seconds)Chintan Niketan Bhandari, Ahmedabad vs The Dcit, Central Circle-1(4), ... on 29 November, 2022
cash found may be considered as application of income
and telescoping-effect may be given is found acceptable. Thus, the appellant is
allowed telescoping benefit ... cash found may be considered as application of income
and the effect of telescoping may be given. Thus, Ld. CIT(Appeals) allowed
the telescoping benefit
Rr Carwell Pvt Ltd, New Delhi vs Dcit Central Circle-4, New Delhi on 11 February, 2022
Dalip Kumar, Ishwar Chand Agarwal and
Ms. Jyoti Bisht etc. to the effect that accommodation
entries were being procured by the appellant. It is
logical ... contested
that since, cash has been generated due to bogus
purchases, telescopic effect should be allowed in
respect of additions
The Dcit, Central Circle-1(2), ... vs M/S. Sthapatya Shilp Construction, ... on 27 April, 2022
judicial pronouncements relied upon by the
Respondent firm for the telescoping effect that the cash deposit is duly reflected in the cash
book
The Dcit, Central Circle-1(2), ... vs M/S. Sarthav Builders, Ahmedabad on 27 April, 2022
Gujarat) and other
Tribunal decision for the principle of telescoping effect and the facts of appellant firm's case
are squarely covered ... judicial pronouncements relied upon by the appellant firm for
the telescoping effect that cash deposit is duly reflected in the cash book
Smt. K.R. Geetha, Bengaluru vs Assistant Commissioner Of Income Tax, ... on 28 November, 2022
Appeals] is not
justified in not giving the benefit of telescoping effect with the
withdrawals as the source for the deposits made into the bank
Smt. K.R. Geetha, Bengaluru vs Assistant Commissioner Of Income Tax, ... on 28 November, 2022
Appeals] is not
justified in not giving the benefit of telescoping effect with the
withdrawals as the source for the deposits made into the bank
Shri Lakhwinder Singh, Amritsar vs Income Tax Officer Ward -5 (3), Amritsar on 20 December, 2022
ascertain the
nature of deposit as well as without giving telescopic effect
required to be given for the withdrawals which were utilized for
deposit
Yellaiah Setty , Hyderabad vs Asst. Commissioner Of Income Tax, ... on 16 March, 2022
this effect, copies of the acknowledgment
for filing of the returns of income for th e said AYs were
placed on record. He, therefore, submitted ... respectively and
requested for telescoping effect may be given from the said
incomes declared. We find that the assessee is changing his
stands at every
Vishnu Kumar Garg, Faridabad vs Dcit Central Circle-4, New Delhi on 11 February, 2022
such section would have over-riding
effect. Secondly, requirement of consumption of cash in
particular case, as per telescoping requirements in that case
would ... should be telescoped against
the same.
4.10 In my considered opinion, there is a clear entry in
the seized material to the effect that Shri