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6 results for “bogus purchases”+ Section 144clear

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Key Topics

Section 1478Section 1488Addition to Income6Section 271(1)(c)4Section 1454Penalty4Section 143(3)3Section 142(1)3Limitation/Time-bar3

TEJ SINGH,MATHURA vs. ITO 1(3)(4), MATHURA

In the result, the Appeal of the assessee is partly allowed

ITA 8/AGR/2019[2009-10]Status: DisposedITAT Agra26 Sept 2023AY 2009-10
Section 142(1)Section 147Section 148

144 in the name of Shri Tej Singh represented by his three sons as legal heirs. This notice, too, was returned by the posts department with the remark that "the recipient had died and hence returned". The same notice in the name of Shri Tej Singh represented by his three sons as legal heirs had to be therefore served through

SARIF,JALESAR ETAH vs. ASSESSING OFFICER, WARD-4(3)(1) , ETAH

In the result, both the appeals ITA Nos

ITA 464/AGR/2025[2014-15]Status: DisposedITAT Agra18 Dec 2025AY 2014-15

: Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 2502
Section 1442
Bogus Purchases2
Bench:
Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

144 of the Act were issued. Being not satisfied with the replies of assessee, the Assessing Officer made addition of Rs.1,38,99,338/- u/s. 69A of the Act as unexplained credits in his bank accounts and Rs.1,31,58,116/- as bogus purchases, vide assessment order dated 22.05.2023 passed u/s. 147 r.w.s. 144B of the Act. 4. Aggrieved, assessee

SARIF,JALESAR, ETAH vs. ASSESSIN OFFICER, WARD-4(3)(1), DINESH NAGAR ETAH

In the result, both the appeals ITA Nos

ITA 463/AGR/2025[2014-15]Status: DisposedITAT Agra18 Dec 2025AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

144 of the Act were issued. Being not satisfied with the replies of assessee, the Assessing Officer made addition of Rs.1,38,99,338/- u/s. 69A of the Act as unexplained credits in his bank accounts and Rs.1,31,58,116/- as bogus purchases, vide assessment order dated 22.05.2023 passed u/s. 147 r.w.s. 144B of the Act. 4. Aggrieved, assessee

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

ITA 200/AGR/2016[2011-12]Status: DisposedITAT Agra12 Apr 2021AY 2011-12

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

section 56 of the Income Tax Act, hence AO is correct in law in treating it as "Income from other sources." This ground of the assessee is therefore dismissed. 6. Ld. Counsel for the assessee argued before us at length with the support of detailed paper book and synopsis which are placed on record. He submitted that the judgement relied

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

ITA 201/AGR/2016[2010-11]Status: DisposedITAT Agra12 Apr 2021AY 2010-11

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

section 56 of the Income Tax Act, hence AO is correct in law in treating it as "Income from other sources." This ground of the assessee is therefore dismissed. 6. Ld. Counsel for the assessee argued before us at length with the support of detailed paper book and synopsis which are placed on record. He submitted that the judgement relied

SAPNA CHAUHAN,ETAWAH vs. ITO, ETAWAH

In the result,both the appeals in ITA No

ITA 137/AGR/2018[2009-10]Status: DisposedITAT Agra22 Mar 2019AY 2009-10

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

Section 143(2)Section 143(3)Section 147Section 148Section 148(2)Section 234B

purchase of property. In view of the above facts, I have reasons to believe that the income chargeable to tax has escaped assessment. Issue notice under section 148 of the Income Tax Act, 1961.” 21. The Hon’ble ITAT quashed Notice under section 148 by observing that: “From the reading of the reasons, it is quite evident that