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9 results for “bogus purchases”+ Section 271(1)(c)clear

Sorted by relevance

Mumbai1,394Delhi561Jaipur202Ahmedabad150Karnataka106Kolkata105Bangalore81Surat78Chennai77Pune76Indore74Raipur40Hyderabad40Chandigarh38Rajkot37Calcutta37Amritsar27Nagpur22Allahabad20Guwahati18Lucknow16Jodhpur9Agra9Visakhapatnam4Cuttack4Patna3Ranchi2SC2Cochin2Telangana2ASHOK BHAN DALVEER BHANDARI1Jabalpur1Gauhati1Dehradun1Panaji1

Key Topics

Section 14820Section 14714Addition to Income9Section 686Section 271(1)(c)5Penalty5Section 1454Reassessment3Section 2502Section 143(3)

M/S VERMA SERVICE STATION,FIROZABAD vs. D.C.I.T., RANGE-5, FIROZABAD

In the result, the appeal of the assessee is dismissed

ITA 349/AGR/2018[2009-2010]Status: DisposedITAT Agra12 Sept 2019AY 2009-2010

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 271Section 271(1)(c)Section 68

purchasers and date / mode / source of receipts.In appellate proceedings assessee was again asked that the partner should be produced with all these documentary proofs for receipt of cash against advance for sale of land as before the ITAT, the counsel of the assessee has accepted that these are unaccounted income in the hands of the assessee I.T.A No. 349/Agra/2018

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: Disposed
2
Section 142(1)2
Bogus Purchases2
ITAT Agra
18 Dec 2025
AY 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

bogus purchases, vide assessment order dated 22.05.2023 passed u/s. 147 r.w.s. 144B of the Act. 4. Aggrieved, assessee preferred first appeal before learned CIT(Appeals), who dismissed the same upon rejection of assessee’s prayer for condonation of delay. 5. This second appeal has been preferred mainly on the ground that the ld. CIT(Appeals) has erred in rejecting 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

bogus purchases, vide assessment order dated 22.05.2023 passed u/s. 147 r.w.s. 144B of the Act. 4. Aggrieved, assessee preferred first appeal before learned CIT(Appeals), who dismissed the same upon rejection of assessee’s prayer for condonation of delay. 5. This second appeal has been preferred mainly on the ground that the ld. CIT(Appeals) has erred in rejecting 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 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

1)(c) and/or no penal action of whatsoever nature be kindly initiated/taken against the assessee I.T.A Nos. 200 & 201/Agra/2016 15 and accordingly, while completing the assessment the net profit rate of 8% was applied by the learned AO. He further argued that the facts of the assessee’s case relevant to A.Y.2009- 6.2. 10 were peculiar, which are not existing

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

1)(c) and/or no penal action of whatsoever nature be kindly initiated/taken against the assessee I.T.A Nos. 200 & 201/Agra/2016 15 and accordingly, while completing the assessment the net profit rate of 8% was applied by the learned AO. He further argued that the facts of the assessee’s case relevant to A.Y.2009- 6.2. 10 were peculiar, which are not existing

SHRI SWAMI RAM SWAROOP SHARMA,MATHURA vs. ITO WARD 3(4), MATHURA

In the result, both the appeals are treated as allowed, for statistical purposes

ITA 16/AGR/2016[2008-09]Status: DisposedITAT Agra09 Jul 2018AY 2008-09

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenakapil Sharma, Executor Of The Vs..Ito,3(4), Estate Of Late (Shri) Ram Swaroop Mathura. Sharma, Gandhi Marg, Vrindavan, Mathura. C/O R.M. Mehta S-125, Panchsheel Park (First Floor), New Delhi Pan:Anhps1936P (Revenue) (Assessee) Kapil Sharma, Executor Of The Vs..Ito,3(4), Estate Of Late (Shri) Ram Swaroop Mathura. Sharma, Gandhi Marg, Vrindavan, Mathura. C/O R.M. Mehta S-125, Panchsheel Park (First Floor), New Delhi Pan:Anhps1936P (Assessee) (Revenue)

bogus income. This order is under challenge in the present appeal. By way of appeal effect, the assessee’s income was reduced to 6. Rs.11,87,436/-. Subsequently, the AO received AIR Information that the assessee, during the year, had sold an immovable property, having stamp value of Rs.36,50,000/-. The assessee having, as per the AO, not declared

SHRI SWAMI RAM SWAROOP SHARMA,MATHURA vs. ITO WARD-3(4), MATHURA

In the result, both the appeals are treated as allowed, for statistical purposes

ITA 146/AGR/2017[2008-09]Status: DisposedITAT Agra09 Jul 2018AY 2008-09

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenakapil Sharma, Executor Of The Vs..Ito,3(4), Estate Of Late (Shri) Ram Swaroop Mathura. Sharma, Gandhi Marg, Vrindavan, Mathura. C/O R.M. Mehta S-125, Panchsheel Park (First Floor), New Delhi Pan:Anhps1936P (Revenue) (Assessee) Kapil Sharma, Executor Of The Vs..Ito,3(4), Estate Of Late (Shri) Ram Swaroop Mathura. Sharma, Gandhi Marg, Vrindavan, Mathura. C/O R.M. Mehta S-125, Panchsheel Park (First Floor), New Delhi Pan:Anhps1936P (Assessee) (Revenue)

bogus income. This order is under challenge in the present appeal. By way of appeal effect, the assessee’s income was reduced to 6. Rs.11,87,436/-. Subsequently, the AO received AIR Information that the assessee, during the year, had sold an immovable property, having stamp value of Rs.36,50,000/-. The assessee having, as per the AO, not declared

M/S DEEPRAJ HOSPITAL P LTD,HATHRAS vs. ITO 3(5), HATHRAS

In the result, both the appeals are allowed

ITA 41/AGR/2017[2010-11]Status: DisposedITAT Agra01 Jun 2018AY 2010-11

Bench: Shri A. D. Jain

Section 147Section 148Section 68

271 ITR 113 wherein the facts of the case are that a notice u/s 148 of the Act was issued by the Assessing Officer on the basis of the report submitted by the Inspector of Income tax, the Hon'ble High court quashed the notice as the report submitted by the Inspector did not have any relevant material to point

M/S CHARAN SINGH ICE & STORAGE P LTD,HATHRAS vs. ITO 3(5), HATHRAS

In the result, both the appeals are allowed

ITA 40/AGR/2017[2009-10]Status: DisposedITAT Agra01 Jun 2018AY 2009-10

Bench: Shri A. D. Jain

Section 147Section 148Section 68

271 ITR 113 wherein the facts of the case are that a notice u/s 148 of the Act was issued by the Assessing Officer on the basis of the report submitted by the Inspector of Income tax, the Hon'ble High court quashed the notice as the report submitted by the Inspector did not have any relevant material to point