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
passed much
later. To substantiate the submission that the award was backdated, the
learned counsel for the petitioners took this Court through the award ... passed within two years,
the said award is backdated, as could be gathered from the aforesaid
facts.
5. Shri Jagtap, the learned counsel
aforesaid prayers
solely on the ground that the communication dated 28.11.2016 is
backdated and said decision has been taken only with a view ... reply is filed denying the allegation that the communication dated
28.11.2016 was backdated and that the same was issued only after
the Executive Engineer
prima facie observed that the order
appears to have been backdated because even in the
original file, there is no endorsement made ... called breach
but also for playing oversmart with the Court
proceedings by backdating the order.
6. We would have further considered the matter.
However
several factors. After the respondents herein have been granted regularisation from the backdate, in the normal course, they are entitled to consequential benefits from ... rightly come to the conclusion that the grant of regularisation from the backdate without ancillary benefits is of no relevance. It is also
M/S. New Delhi Television Ltd., New ... vs Dcit, New Delhi on 14 July, 2017
State Of U.P. & Others vs Raj Kumar Srivastava & Others on 5 October
Virbhadra Singh & Anr. vs Central Bureau Of Investigation & Ors. on 31 March, 2017
such as forgery, interpolations and tampering of the original
despatch registers, backdating of proceedings etc. It is alleged
that the AO has "falsely
raised from 18% to 18.50% from 01.09.2012 that too with a backdate change, the increased rate of interest applied to the loan account
