capital gains' through share market hawala operations. They
have obtained bogus backdated purchase bills of shares and such
shares were received in physical format ... term capital gains.
ii. The assessee's in the group have backdated the
purchase of shares as the same have been paid
either through
assessee, the AO was of
the firm opinion that the assessee has backdated the supposed purchases
which have been shown to having been paid ... Products were bogus as no actual
purchases were ever made and only backdating of purchases were done
so that the unaccounted cash is brought into
during the hearing on January 02, 2006, leading to the admission of backdated of contract notes by its erstwhile director. In this regard, they submitted ... vide letter dated December 23, 2005 that he had carried out the backdating of the contract notes on its behalf at the behest of Shri
proved that the party which gave the pattas gave
the backdated pattas. This is not possible without the active knowledge, request
and connivance ... appellant. Coming to the purpose of the same as to why
the backdated pattas were obtained by the appellant, the appellant has
maintained the silence
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
records. Therefore, it cannot be substantiated that the
assessee has backdated the transactions of the sale. Even otherwise as per
retraction letter ... assessment that whether the sales of dry fruits by the assessee are backdated
or not. To identify such backdating of the transaction the AO should
records. Therefore, it cannot be substantiated that the
assessee has backdated the transactions of the sale. Even otherwise as per
retraction letter ... assessment that whether the sales of dry fruits by the assessee are backdated
or not. To identify such backdating of the transaction the AO should
2021
5
31.12.2016, in illegal tender notes. The quantum of such alleged
backdated sales was noted to be Rs.7,88,85,082/-. Accordingly,
during ... 2021
10
• forensic report and digital data showing that backdated sales
was recorded between 08/11/2016 and 22/11/2017 totalling
2021
5
31.12.2016, in illegal tender notes. The quantum of such alleged
backdated sales was noted to be Rs.7,88,85,082/-. Accordingly,
during ... 2021
10
• forensic report and digital data showing that backdated sales
was recorded between 08/11/2016 and 22/11/2017 totalling
