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Case Law Details

Case Name : DCIT Vs Sunder Das Sonkiya Flat Sonkia Bhawan (ITAT Jaipur) 
Appeal Number : ITA Nos. 453 &
Date of Judgement/Order : 454/JP/2024
Related Assessment Year : 09/10/2024
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DCIT Vs Sunder Das Sonkiya Flat Sonkia Bhawan (ITAT Jaipur)

ITAT Jaipur held that CIT(A) rightly deleted the addition towards bogus purchases by considering profit declared by the assessee as 13.05%. Accordingly, appeal filed by the revenue dismissed.

Facts- The assessee is an Individual and is engaged in export of gems & jewellery after purchasing it from local market under the name & style of M/s S Naveen Jewellers. The return was processed u/s 143(1) and no notice u/s 143(2) was issued. Thereafter AO after approval from competent authority-initiat

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