u/s. 69 of the Act. In other words, learned Judicial
Member impliedly agrees that the addition could not have been
made u/s. 68 ... been passed u/s 143(3) without
rejecting any books of accounts and the addition has
been made u/s 68 of the Income
aside so that he can arrive at the quantum of addition under section 68 of the IT Act, 196 1.
b. Liability of interest ... income. He, thereafter, also made addition on account of deposits although such addition was not made specifically under section 68 . It, therefore, cannot be said
Group on
03.01.2019.
In response to notice u/s 153A dated 30.1.2020, the Appellant filed return
u/s 153A on 08.04.2021 declaring total income therein ... completed u/s 153A r.w.s. 143(3) of Income Tax Act
1961, wherein the AO made addition u/s 68
facts in deleting the
addition of Rs.17,50,26,651/- made u/s 68 of the I.T. Act
r.w.s 115BBE made ... addition is required to be reduced from gross sales being
incorrect.
The AO has made the addition on bogus receipts u/s 68
facts in deleting the
addition of Rs.17,50,26,651/- made u/s 68 of the I.T. Act
r.w.s 115BBE made ... addition is required to be reduced from gross sales being
incorrect.
The AO has made the addition on bogus receipts u/s 68
bogus loan and addition u/s. 37 of
the Act on interest paid on bogus loan.
6 Addition u/s. 68 ... bogus loan and addition u/s. 37 of
the Act on interest paid on bogus loan.
7 Addition u/s. 68
bogus loan and addition u/s. 37 of
the Act on interest paid on bogus loan.
6 Addition u/s. 68 ... bogus loan and addition u/s. 37 of
the Act on interest paid on bogus loan.
7 Addition u/s. 68
making addition under section 69A
of the Act. Although in the assessee's case, the impugned
addition had been made under section 68 ... there is no case for making the addition u/s 68 or tax
the same u/s 115BBE again. I am of the view that
exemption u/s
11 of the Act. While framing the reassessment, the Assessing Officer has
made an addition u/s 68 ... circumstances of the case. If provision of section 115BBC cannot be
invoked, the addition made u/s 68 are to be deleted in the light
income concealed income as per para 16. of the
assessment order u/s 143(3) dated 15.12.2019. As the assessee has not
offered satisfactory explanation ... made under this section. In
this regard, it is also to be noted that the AO had made addition under
section 68 only, the sales
