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1 - 6 of 6 (0.53 seconds)The Income Tax Act, 1961
J.K. Industries Ltd. vs Acit on 8 November, 2005
This implies that the Assessing
Officer has accepted major part of the alleged bogus purchase. Merely because
the assessee could not produce the vendors the purchases cannot be treated as
non-genuine. He submitted that unless there are purchases there can be no sales.
For this proposition he relied on the decision of the Chandigarh Bench of the
I.T.A.T. in the case of J.R.Solvent Industries (P) Ltd., Vs. ACIT reported in 68
ITD 65 (TM) (CHD).
Vishwasrao Madhavrao Chiplunkar Since ... vs Kamlabai Vishwasrao Chiplunkar And ... on 24 July, 2003
4. Learned Senior Counsel Shri P.M.Shah appearing on behalf of
respondent places reliance on two reported judgments in the case of
Vishwasrao Madhavraon Chipulnkar vs. Kamlabai Vishwasrao Chiplunkar
[2003 (Supp.2) Bom.C.R.197] and Gurudev Kaur v. Kakai [(2007) 1 SCC
546] in support of his submissions that unless the appellant makes out a
substantial question of law, this Court need not entertain the appeal as a
Court of facts. We have perused the cases cited (supra).
Gurdev Kaur & Ors vs Kaki & Ors on 18 April, 2006
4. Learned Senior Counsel Shri P.M.Shah appearing on behalf of
respondent places reliance on two reported judgments in the case of
Vishwasrao Madhavraon Chipulnkar vs. Kamlabai Vishwasrao Chiplunkar
[2003 (Supp.2) Bom.C.R.197] and Gurudev Kaur v. Kakai [(2007) 1 SCC
546] in support of his submissions that unless the appellant makes out a
substantial question of law, this Court need not entertain the appeal as a
Court of facts. We have perused the cases cited (supra).
Section 158BB in The Income Tax Act, 1961 [Entire Act]
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