BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

3 results for “bogus purchases”+ Section 153Dclear

Sorted by relevance

Delhi112Mumbai85Chandigarh58Cochin57Bangalore46Amritsar39Chennai22Jaipur20Allahabad17Agra14Nagpur12Raipur8Lucknow8Dehradun6Indore3Ahmedabad3Pune1Visakhapatnam1

Key Topics

Section 2502Section 36(1)(va)2Section 143(1)2Section 143(2)2Section 142(1)2Bogus/Accommodation Entry2Unexplained Cash Credit2Disallowance2Addition to Income

M/S. JOHN ENERGY LTD.,,MEHSANA vs. THE ACIT., MEHSANA CIRCLE,, MEHSANA

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 711/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad11 Jun 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2013-14

Section 142(1)Section 143(1)Section 143(2)Section 250Section 36(1)(va)

153D of the Act has been filed or not becomes immaterial. 6. The Ld. DR submitted that the order under challenge before the CIT(A) as well as before the ITAT is emerging from Assessment Order passed under Section 143(3) of the Act and the question of no incriminating material found will not be the criteria for quashing

THE DCIT, CENTRAL CIRCLE-2(2),, AHMEDABAD vs. M/S. JOHN ENERGY LTD.,, MEHSANA

2
Natural Justice2

In the result, appeal of the Revenue is dismissed and appeal of the assessee is partly allowed

ITA 911/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad11 Jun 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2013-14

Section 142(1)Section 143(1)Section 143(2)Section 250Section 36(1)(va)

153D of the Act has been filed or not becomes immaterial. 6. The Ld. DR submitted that the order under challenge before the CIT(A) as well as before the ITAT is emerging from Assessment Order passed under Section 143(3) of the Act and the question of no incriminating material found will not be the criteria for quashing

ACIT CC 2(3) AHMEDABAD, AHMEDABAD vs. AISHA DHIRAJ GOGIA, AHMEDABAD

In the result: 50. To summarize the final outcome:

ITA 1673/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad28 Nov 2025AY 2018-19

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha["ी संजय गग", "ाियक सद" एवं "ी नरे" साद िस!ा, लेखा सद" के सम#।]

153D of the Act. • In ITA No. 130/AHD/2024, the assessee Smt. Anuradha Shivkumar Gogia challenges the confirmation of the addition of Rs. 40,00,000/- on account of alleged on-money received in the Earth Erita project. 5. DETAILED ISSUE-WISE ADJUDICATION 5.1 At the outset, the Ld. representatives of both the Revenue and the assessees mutually agreed that