gains' through share market hawala operations. They
have obtained bogus backdated purchase bills of shares and such
shares were received in physical format ... capital gains.
ii. The assessee's in the group have backdated the
purchase of shares as the same have been paid
either through
firm opinion that the assessee has backdated the supposed purchases
which have been shown to having been paid for either in cash or through ... Products were bogus as no actual
purchases were ever made and only backdating of purchases were done
so that the unaccounted cash is brought
vide letter dated December 23, 2005 that he had carried out the backdating of the contract notes on its behalf at the behest ... transactions as alleged in the Notice eventhough the Contract Notes were backdated and were shown as issued on behalf of the Company
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
