access to the records or that the report has been backdated. He denied of any manipulation in the dates in the documents referred ... finding that a conspiracy was hatched in which report dated 17.1.2001 was backdated to 7.1.2001 by overwriting on the documents and on that basis
appellant. Coming to the purpose of the same as to why
the backdated pattas were obtained by the appellant, the appellant has
maintained ... appellant indulged into investment of unaccounted
money into the plots by backdating the documents to escape the scrutiny of the
income tax. The explanation
M/S. Radhika Jewel Tech Limited,Rajkot vs The Acit, Cir-2(1),, Rajkot on
The Acit, Cir-2(1),, Rajkot vs M/S. Radhika Jewel Tech Limited, Rajkot on
fruits by the assessee are backdated
or not. To identify such backdating of the transaction the AO should have got
the accounts ... impossible for the AO to note
that whether the assessee has backdated the transaction in the tally software
or not. The tally software runs
fruits by the assessee are backdated
or not. To identify such backdating of the transaction the AO should have got
the accounts ... impossible for the AO to note
that whether the assessee has backdated the transaction in the tally software
or not. The tally software runs
added to the total income of the
assessee as bogus sales through backdating entries in (OHD)."
14. Therefore, evidently, the entire case ... last viewed. And on the basis of this date no inference of backdating
IT(SSA No.45 and 50 /Ahd/2021
21
of transaction
added to the total income of the
assessee as bogus sales through backdating entries in (OHD)."
14. Therefore, evidently, the entire case ... last viewed. And on the basis of this date no inference of backdating
IT(SSA No.45 and 50 /Ahd/2021
21
of transaction
bargain that already stood concluded. The plea that the letters were backdated had also been taken before the State Commission.
The second contention ... dated 19.07.2017 and 27.07.2017. Even though he contends that these letters are backdated and were never sent to the deceased yet he submits that
colored as a genuine
sale in the garb of backdated sale bill retail series at the time of
demonetization was announced. And finally ... penalty provisions of the nation.
1. It is a sheer case of backdating of newly introduced series of bills
starting from
