TMI BlogBogus accommodation entry receipts - Bogus penny stock transaction - after again having made the...Bogus accommodation entry receipts - Bogus penny stock transaction - after again having made the disclosure, the assessee tried to cover the amount by claim of expenditure, which were totally an afterthought and assessee could not support the same despite opportunity. - the new plank raised in set aside proceedings has also been correctly rejected by the ld. CIT(A). Firstly, the assessee could not have made a fresh claim and moreover the same also was only ipse dixit, without proper corroborative material. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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