{"id":39538,"date":"2024-02-22T12:55:19","date_gmt":"2024-02-22T07:25:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-pramod-kumar-tekriwal-2023-295-taxman-411-sc-editorial-pcit-v-pramod-kumar-tekriwal-2023-153-taxmann-com-761-calhc\/"},"modified":"2024-02-22T12:55:19","modified_gmt":"2024-02-22T07:25:19","slug":"pcit-v-pramod-kumar-tekriwal-2023-295-taxman-411-sc-editorial-pcit-v-pramod-kumar-tekriwal-2023-153-taxmann-com-761-calhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-pramod-kumar-tekriwal-2023-295-taxman-411-sc-editorial-pcit-v-pramod-kumar-tekriwal-2023-153-taxmann-com-761-calhc\/","title":{"rendered":"PCIT v. Pramod Kumar Tekriwal (2023) 295 Taxman 411 (SC) Editorial: PCIT v.. Pramod Kumar Tekriwal (2023) 153 taxmann.com 761 (Cal)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>The Assessing Officer made addition of 3 per cent on bogus purchases over and above GP rate of 4.63 per cent declared by assessee. Principal Commissioner\u00a0 revised the Order. On appeal the Tribunal held that\u00a0 the assessee had produced all necessary details of purchase, sales, audited books of account, quantity details and no discrepancy was found between purchase shown and sales declared. Revision order was quashed. High Court affirmed the Order of the Tribunal.\u00a0 SLP of Revenue is dismissed. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Bogus purchases-Order of High Court affirming the order of  Tribunal  is affirmed-SLP dismissed.[S. 69A,Art. 136]   <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-39538","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ahI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39538","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=39538"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39538\/revisions"}],"predecessor-version":[{"id":39539,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39538\/revisions\/39539"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}