guidelines also suggested observance of
special indicators for bogus sales or backdated sales. However, the ld.AR
contended that the AO has made any such ... assessee. There is no finding that the
sales invoices are fabricated, backdated, or unsupported by stock movement.
There is also no rejection of books
broker manipulates the date of
purchase of shares. For such backdated purchases, the broker also issues
backdated contract notes, bills, etc. to the assessee
observing that the Confirmation from the power agent was after thought
and backdated.
3. The facts of the case are that the assessee
M/S. Lalitha Jewellery Mart ... vs Dcit, Central Circle-1(4), Chennai on 12 June
Deputy Commissioner Of Income-Tax, ... vs Ms Dar Paradise Pvt. Ltd., Coimbatore on 21 March
Acit, Chennai vs Sri Balaji Educational Amd Trust ... on 1 December, 2025
आयकर अपीलीय अिधकरण
M/S. Sri Balaji Educational And ... vs Acit, Central Circle-3(4), Chennai on 1
Ito, Non Corporate Ward 1(4), , ... vs M/S Surabii Gold , Coimbatore on 5 April
settlement commission. There is also the
danger that the adjudicating authority may backdate an order.
Adjudicating authorities are not suppose to behave in this manner
settlement commission. There is also the
danger that the adjudicating authority may backdate an order.
Adjudicating authorities are not suppose to behave in this manner
