How many judgments cite Pooja Paper Trading Co. v. ITO?

21 judgments on BharatTax cite Pooja Paper Trading Co. v. ITO (104 Taxmann.com 95), spanning 2019 to 2025.

Which sections of the Income Tax Act does Pooja Paper Trading Co. v. ITO come up under?

It is most often cited in judgments turning on Section 133(6), Section 143(2), Section 142(1), Section 147, Section 148, Section 148A.

Pooja Paper Trading Co. v. ITO

104 Taxmann.com 95High Court2019#5392 most cited

What is Pooja Paper Trading Co. v. ITO authority for?

Where purchases are found to be bogus, only the profit element embedded in such purchases is to be added to the assessee's income, not the entire amount. The High Court sustained an addition to the extent of 12.5% of the bogus purchases.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

Pooja Paper Trading Co · Section 69C · bogus purchases · profit element · hawala business · disallowance · genuine transaction · stock register · Bombay High Court

Sections most often in play

Section 133(6)Section 143(2)Section 142(1)Section 147 Section 148 Section 148A Section 69C Section 115JB

Issues it is cited on

section 44af section 148a(a)non-speaking order reasoned order section 151a specified authority section 133(6)section 148a(b)genuineness of the transaction section 148a(d)section 69c section 148a

Judgments citing Pooja Paper Trading Co. v. ITO

ITO 25(2)(1), Mumbai vs. Actube Enterprises, Mumbai

ITA 3941/MUM/2017[2010-11]Status: DisposedITAT Mumbai05 Aug 2019AY 2010-11

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.3941/Mum/2017 (नििाारण वर्ा / Assessment Year : 2010-11) बिाम/ Income Tax Officer-25(2)(1) Actube Enterprises Room No. 505, C-10, 5Th 27, Laxmi Flat Owner Floor, Pratyakshkar Chs Limited , V. Bhavan, Bkc, M.G. Road Extension, Bandra(East), Vile Parle(East), Mumbai-400051 Mumbai-400057 स्थायी ऱेखा सं./ Pan: Aabfa2570J (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri. Vivek Anand Ojha (Dr) Assessee By: Apurva R. Shah (Ar) सुनवाई की तारीख /Date Of Hearing : 01.07.2019 घोषणा की तारीख /Date Of Pronouncement : 05.08.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 3941/Mum/2017, Is Directed Against Appellate Order Dated 15.03.2017 In Appeal No. Cit(A)-37/It-722/Ito-25(2)(1)/15-16, Passed By Learned Commissioner Of Income Tax (Appeals)-37, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year(Ay) 2010-11, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 31.12.2015 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) R.W.S. 147 Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay:2010-11. I.T.A. No.3941/Mum/2017

For Appellant: Apurva R. Shah (AR)For Respondent: Shri. Vivek Anand Ojha (DR)

Section 143(3)Section 40A(3)

…आयकर अपीऱीय अधिकरण “A” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.3941/Mum/2017 (नििाारण वर्ा / Assessment Year : 2010-11) बिाम/ Income Tax Officer-25(2)(1) Actube Enterprises Room No. 505, C-10, 5th 27, Laxmi Flat Owner Floor, Pratyakshkar CHS Limited , v. Bhavan, BKC, M.G. Road Extension, Bandra(East), Vile Parle(East), Mumbai-400051 Mumbai-400057 स्थायी ऱेखा सं./ PAN: AABFA2570J (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri. Vivek Anand Ojha (DR) Assesse…