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
Naveen Grah Nirman Sahakari Samiti vs Competent Authority on 25 April, 2003
Equivalent citations: (2005
2024
Sh. Balbir Singh , Alwar vs. ACIT
16. That allegations of backdating agreements often arise when old stamp
papers are used. However ... stamp paper does not inherently
signify that an agreement has been backdated. The date of execution of the
agreement is a factual matter, typically corroborated
cannot be alleged that the
assessee has booked the sales in backdate to generate the cash in hand
because of the reason that the assessee ... records.
Therefore, it cannot be substantiated that the assessee has backdated
the transactions of the sale.
21
ITA NO. 172/JP/2022
Shri Mahendra Kumar
lakhs were made so as to verify
that there was no backdating of sales (cash sales )not backed by
purchases & ultimately called for production
well as cash book and issued a bogus sale bills by
backdating.
The assessee has claimed that VAT was revised due to error notice during
Income Tax Officer, Jaipur vs Motisons Jewellers Ltdl, Jaipur on 29 September, 2022
vk;dj
Mohan Lal Ashok Kumar Saraf,Jaipur vs Dcit Cen Cir 1, Jaipur on 28 November
Peeyush Agarwal,Jaipur, Rajasthan vs Ito, Ward 1(5), Jaipur, Jaipur, ... on 19 August, 2025
Pink City Jewel House Private Limited ... vs Principal Commissioner Of Income Tax ... on 26 December
