Pr. Commissioner of Income Tax (Central) vs Agson Global Pvt. Ltd.

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

Table of Content
1. appeals under the income tax act. (Para 1)
2. issues for consideration by tribunal. (Para 2)
3. facts surrounding assessment proceedings. (Para 3)
4. details regarding statements and reports affecting assessments. (Para 4)
5. role of deviation report in revenue's position. (Para 5)
6. summation of arguments from both parties. (Para 8 , 9)
7. court analysis of presented evidence and arguments. (Para 10)
8. detailed examination of incriminating material. (Para 11)
9. onus of evidence and standards for assessment. (Para 12)
10. distinguishing between relevant judgments. (Para 13 , 14)
11. examination of bogus purchases. (Para 15)
12. investigation into cash deposits post demonetization. (Para 16)
13. assessment of stock discrepancies. (Para 17)
14. conclusion on substantial questions of law. (Para 18)
15. final conclusion on the appeal. (Para 19)
16. dismissal of appeals and outcome. (Para 20 , 21)

JUDGMENT

Rajiv Shakdher, J.:

TABLE OF CONTENTS

Preface:

Background:

Submissions on behalf of the revenue:

Submissions on behalf of the assessee:

Analysis and Reasons:

Conclusion:

Preface:

1. These appeals, which are six in number, are preferred under Section 260A of the INCOME TAX AC