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98 results for “bogus purchases”+ Section 139(5)clear

Sorted by relevance

Mumbai832Delhi628Jaipur360Kolkata250Chennai149Bangalore139Karnataka108Chandigarh108Ahmedabad98Surat76Indore70Cochin58Pune57Nagpur55Hyderabad51Visakhapatnam41Guwahati40Calcutta39Rajkot31Amritsar30Raipur27Lucknow24Jodhpur21Agra19Patna16Cuttack16Allahabad8Dehradun5Panaji4SC3Gauhati1Ranchi1Telangana1Jabalpur1

Key Topics

Addition to Income83Section 6863Section 14761Section 143(3)51Disallowance51Section 14848Section 143(2)29Section 132(4)25Section 14A

SADBHAV ENGINEERING LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD, DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD

In the result, all the appeals of the assessee are partly allowed\nand that of the Revenue are dismissed

ITA 235/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad10 Jan 2025AY 2018-19
For Respondent: \nShri H. Phani Raju, CIT-DR
Section 132Section 139(1)Section 143(3)Section 153ASection 250(6)Section 69ASection 80I

purchase\nexpenses.\n67. ISSUE NO.4 REGARDING TREATMENT OF ALLEGED BOGUS\nSUB-CONTRACT EXPENSES UNDER SECTION 69A AND 69C OF\nTHE ACT AND CHARGING THE SAME AT THE RATE SPECIFIED\nIN TERMS OF SECTION 115BBE OF THE ACT.\n68. The next issue being taken for consideration is the\ntreatment of the alleged bogus sub-contract expenses as deemed\nincome

Showing 1–20 of 98 · Page 1 of 5

20
Section 43B20
Survey u/s 133A20
Reopening of Assessment19

CHIRAG ISHWARBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-3(3)(6), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1182/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

For Appellant: Shri Prakash D. Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr.D.R
Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)

purchases from him, reopening notice against assesses was justified" 2.4. Further, the appellant has also not brought any specific evidences suggesting that this issue was considered in original Assessment Proceedings. The Hon'ble Gujarat High Court in the case of Praful Chunilal Patel v/s ACIT, 236 ITR 832 (Guj) has held as under: j "Section 147 of the Income

CHIRAG ISHWARBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-7(2)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1192/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

For Appellant: Shri Prakash D. Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr.D.R
Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)

purchases from him, reopening notice against assesses was justified" 2.4. Further, the appellant has also not brought any specific evidences suggesting that this issue was considered in original Assessment Proceedings. The Hon'ble Gujarat High Court in the case of Praful Chunilal Patel v/s ACIT, 236 ITR 832 (Guj) has held as under: j "Section 147 of the Income

ALANG STEEL RECYCLING PRIVATE LIMITED,BHAVNAGAR vs. THE PR. CIT-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1605/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalalang Steel Recycling The Pr. Cit-1, Private Limited Vs. Ahmedabad – 380 015 Ground Floor, Shop No.G-1 Sukun-1, Bhilwara Circle Bhavnagar – 364 001 [ Pan: Aamca 4837 A ] (Appellant) .. (Respondent) Assessee Represented By : Shri Parimalsinh B. Parmar, Ar Revenue Represented By : Shri R.P. Rastogi, Cit-Dr 08.12.2025 Date Of Hearing Date Of Pronouncement 16.01.2026

Section 263Section 37Section 69C

5. Having regard to the reasons stated in the application and affidavit, and there being nothing on record to suggest that the delay was deliberate, intentional or due to any mala fide conduct on the part of the assessee, we are satisfied that the assessee was prevented by sufficient and reasonable cause from filing the appeal within the prescribed time

DCIT CIRCLE-3(3), AHMEDABAD vs. SHRI ALPESHKUMAR C.PATEL, AHMEDABAD

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

ITA 1991/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 1908/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2011-2012 Alpeshkumar C. Patel, A.C.I.T., 503, Milestone Building, Vs. Circle-3(3), Drive In Road, Ahmedabad. Thaltej, Ahmedabad-380052. Pan: Aeapp9489G

For Appellant: Shri Deepak R. Shah, A.RFor Respondent: Shri Ajay Pratap Singh CIT. D.R with Shri V.K. Singh, Sr.D.R
Section 41(1)Section 54F

5,85,77,100 - 46080700 1523 Total 7,56,02,334 5.4 The AO without prejudice to the above also disallowed the deduction of Rs. 1,89,59,190/- claimed under section 54F of the Act. As such, the assessee claimed to have made investments in the construction of house property located at Nirat Park on the land which

DCIT, CIRCLE-2(1)(1),, BARODA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LTD. , BARODA

In the result, the appeal of the Revenue is partly allowed

ITA 1519/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2011-12

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah
Section 10Section 115JSection 28

bogus by the Maharashtra VAT department. To our understanding, based upon the information received from the 3rd party, until and unless it is confronted to the assessee, no adverse inference can be drawn. There can be various reasons for the cancellation of the registration such as ITA No. 1462, 1463, 1519 & 1520/Ahd/2018 [Sun Pharma Laboratories

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

In the result, the appeal of the Revenue is partly allowed

ITA 1462/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2011-12

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah
Section 10Section 115JSection 28

bogus by the Maharashtra VAT department. To our understanding, based upon the information received from the 3rd party, until and unless it is confronted to the assessee, no adverse inference can be drawn. There can be various reasons for the cancellation of the registration such as ITA No. 1462, 1463, 1519 & 1520/Ahd/2018 [Sun Pharma Laboratories

DCIT, CIRCLE-2(1)(1),, BARODA vs. M/S. SUN PHARMACEUTICALS INDUSTRIES LTD. , BARODA

In the result, the appeal of the Revenue is partly allowed

ITA 1520/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2013-14

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah
Section 10Section 115JSection 28

bogus by the Maharashtra VAT department. To our understanding, based upon the information received from the 3rd party, until and unless it is confronted to the assessee, no adverse inference can be drawn. There can be various reasons for the cancellation of the registration such as ITA No. 1462, 1463, 1519 & 1520/Ahd/2018 [Sun Pharma Laboratories

SUN PHARMACEUTICALS INDUSTRIES LIMITED,,VADODARA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1)(1), BARODA

In the result, the appeal of the Revenue is partly allowed

ITA 1463/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2013-14

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Advocate & Shri Parin Shah
Section 10Section 115JSection 28

bogus by the Maharashtra VAT department. To our understanding, based upon the information received from the 3rd party, until and unless it is confronted to the assessee, no adverse inference can be drawn. There can be various reasons for the cancellation of the registration such as ITA No. 1462, 1463, 1519 & 1520/Ahd/2018 [Sun Pharma Laboratories

SHRI ASHOK MOHANLAL JAIN,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(3)(1),, AHMEDABAD

Appeal of the Revenue is hereby dismissed

ITA 1207/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad10 Aug 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 1207/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2012-2013 Ashok Mohanlal Jain, I.T.O, Prop Of Parshwanth Enterprise, Vs. Ward-1(3)(1), S/3, Sujata Flats, Ahmedabad. Camp Road, Sahibaug, Ahmedabad-380004. Pan: Aczpj7617B

For Appellant: Shri Chetan L. Agrawal, A.RFor Respondent: Shri V.K. Singh, Sr.D.R
Section 133Section 133(6)

5,59,57,173/-which were pertaining to the year under consideration. 8.1 From the preceding discussion, we note that there are total 16 parties with whom the assessee has carried out the transactions. Since, the transactions carried out by the assessee with respect to 16 different parties are of different type, therefore we are inclined to give individual finding

THE INCOME TAX OFFICER, WARD-1(3)(1),, AHMEDABAD vs. SHRI ASHOKKUMAR MOHANLAL JAIN,, AHMEDABAD

Appeal of the Revenue is hereby dismissed

ITA 1340/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad10 Aug 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita No. 1207/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2012-2013 Ashok Mohanlal Jain, I.T.O, Prop Of Parshwanth Enterprise, Vs. Ward-1(3)(1), S/3, Sujata Flats, Ahmedabad. Camp Road, Sahibaug, Ahmedabad-380004. Pan: Aczpj7617B

For Appellant: Shri Chetan L. Agrawal, A.RFor Respondent: Shri V.K. Singh, Sr.D.R
Section 133Section 133(6)

5,59,57,173/-which were pertaining to the year under consideration. 8.1 From the preceding discussion, we note that there are total 16 parties with whom the assessee has carried out the transactions. Since, the transactions carried out by the assessee with respect to 16 different parties are of different type, therefore we are inclined to give individual finding

DILIPKUMAR PASHABHAI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, both the appeals of the assessee in ITA Nos

ITA 1095/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1095 & 1096/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Dilipkumar Pashabhai Prajapati The Income Tax Officer बनाम/ C/Sf 211 Pushp Business Campus Ward-3(3)(5) V/S. Nr. Vastral Cross Road Ahmedabad Sp Ring Road Vastral Ahmedabad – 382 418 "थायी लेखा सं./Pan:Atrpp 9632 R (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Jinesh Shah, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/09/2024 घोषणा की तारीख /Date Of Pronouncement: 25/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Jinesh Shah, ARFor Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 147Section 148Section 250Section 251Section 68

139(1), in the books. to section without 148. additional explanations. Show 27/03/20 To explain Furnish Filed a Cause 22 the specific response on Notice substantial documenta 29-12-2021 under credit ry evidence but did not Section transactions and provide 147 (SCN) with M/s clarificatio sufficient Orange ns evidence or Tradex Pvt. regarding clarification Ltd., flagged the source

DILIPKUMAR PASHABHAI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, both the appeals of the assessee in ITA Nos

ITA 1096/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1095 & 1096/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Dilipkumar Pashabhai Prajapati The Income Tax Officer बनाम/ C/Sf 211 Pushp Business Campus Ward-3(3)(5) V/S. Nr. Vastral Cross Road Ahmedabad Sp Ring Road Vastral Ahmedabad – 382 418 "थायी लेखा सं./Pan:Atrpp 9632 R (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Jinesh Shah, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/09/2024 घोषणा की तारीख /Date Of Pronouncement: 25/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Jinesh Shah, ARFor Respondent: Shri R.N. Dsouza, CIT-DR
Section 143(3)Section 147Section 148Section 250Section 251Section 68

139(1), in the books. to section without 148. additional explanations. Show 27/03/20 To explain Furnish Filed a Cause 22 the specific response on Notice substantial documenta 29-12-2021 under credit ry evidence but did not Section transactions and provide 147 (SCN) with M/s clarificatio sufficient Orange ns evidence or Tradex Pvt. regarding clarification Ltd., flagged the source

HIRAL TAPANKUMAR CHUDGAR,VADODARA, GUJARAT vs. INCOME TAX OFFICER, WARD 1(3)(1), VADODARA, VADODARA, GUJARAT

In the result, the appeal filed by the assessee in ITA No

ITA 44/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 10(38)Section 147Section 148Section 148ASection 69Section 69A

5. Regarding the application of Section 115888 on the addition made concerning the source of investment in Kushal Ltd., the A.O. has wrongly invoked this section. The facts and evidence clearly indicate that there is no unaccounted or unexplained money under Sections 694 or 69 of the Income Tax Act, 1961, and no income has escaped assessment. Since there

H K ISPAT PVT. LTD.,PANCHMAHAL vs. THE DY.CIT, CENTRAL CIRCLE-2, VADODARA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1392/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

139 (1) of the Act. But M/s Master Developers has filed the returns of income in response to the notice issued under section 148 of the Act, declaring the income which has been elaborated in the preceding paragraph. Indeed, the returns were filed by the M/s Master Developers subsequent to the assessment order dated 30-03-2015 declaring the income

ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1278/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2021-22

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

139 (1) of the Act. But M/s Master Developers has filed the returns of income in response to the notice issued under section 148 of the Act, declaring the income which has been elaborated in the preceding paragraph. Indeed, the returns were filed by the M/s Master Developers subsequent to the assessment order dated 30-03-2015 declaring the income

ACIT, CENTRAL CIRCLE-2, VADODARA, VADODARA vs. HK ISPAT PVT LTD, GODHRA

In the result, all the appeals filed by the Revenue for AYs 2014–15 to 2021–

ITA 1277/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad18 Mar 2026AY 2014-15

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn

Section 250Section 68

139 (1) of the Act. But M/s Master Developers has filed the returns of income in response to the notice issued under section 148 of the Act, declaring the income which has been elaborated in the preceding paragraph. Indeed, the returns were filed by the M/s Master Developers subsequent to the assessment order dated 30-03-2015 declaring the income

INCOME TAX OFFICER, WARD-3(1)(1), AHMEDABAD., VEJALPUR vs. 7NR RETAIL LIMITED, NAVRANGPURA

In the result, the appeal filed by the Department is dismissed

ITA 674/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad25 Aug 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri B.P. Srivastava, Sr. DRFor Respondent: Shri Aseem L Thakkar, AR
Section 132Section 139(1)Section 142(1)Section 144Section 147Section 251(1)(a)Section 68Section 69C

139(1) of the Act, declaring total income of ₹26,35,294/-. However, based on information from a search conducted under section 132 in the case of Jignesh Shah and Sanjay Shah Group, a group which was involved in providing bogus accommodation entries, the AO reopened the assessment under section 147 of the Act. In response, the assessee re-filed

NARMADA CONCAST PRIVATE LIMITED,BHAVNAGAR vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), AHMEDABAD

In the result, the appeal filed by the Assessee is hereby allowed

ITA 33/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad03 Jan 2024AY 2013-14

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 148

5. Findings of AO: The above information has been analysed personally by the undersigned. In this case, while analyzing the above information, I have reason to I.T.A No. 33/Ahd/2023 A.Y. 2013-14 Page No 9 Narmada Concast Pvt. Ltd. vs. DCIT conclude that the assessee had entered into High Value financial transactions of Rs. 1,00,00,224/- facilitating bogus

ARVIND AMBALAL PATEL,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(2)(1) (OLD WARD-5(2)(2)), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 381/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2017-18

Section 115BSection 129Section 133(6)Section 143(2)Section 272A(1)(d)Section 68Section 69A

bogus Sundry Creditors under Section 68 of the Act amounting to Rs.33,32,967/-. 4. Being aggrieved by the Assessment Order, the assessee filed appeal before the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. The Ld. AR submitted that as regards to ground no.1, the assessee has deposited the SBN of Rs.73,41,500/- during