Case of bogus entries by supplying bogus bills of steel

Last updated: 11 August 2021

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The Income Tax Appellate Tribunal (ITAT) has dismissed four appeals filed by an assessee concerning assessment years 2005-06 to 2008-09. The appeals related to the validity of the Assessing Officer's jurisdiction under Section 153C of the Income Tax Act, 1961, and the subsequent quashing of orders by the CIT (Appeals). The ITAT found no infirmity in the CIT (Appeals)'s direction to the Assessing Officer to proceed under Sections 147 and 148, noting that the assessee retains the right to challenge any future actions.

Court :
ITAT Delhi

Brief :
These are the appeals filed by the assessee for assessment years 2005-06 to 2008-09 against the order passed by the ld. CIT (Appeals) Ghaziabad, dated 31st March, 2015. The ld. CIT (Appeals) passed an order holding that the action of the Assessing Officer in assuming jurisdiction under Section 153C of the Income Tax Act, 1961 (the Act) are not valid and,therefore, he quashed the orders passed.

Citation :
I.T.A. Nos. 4160, 4161, 4162 & 4163/Del/2018

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Attached File : 1442821_4137_1627465591_itas_4160_del_2018__others_manoj_kr_jain.pdf

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Judgement posted by

Poojitha Raam Vinay

Practice

I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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