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258 results for “bogus purchases”+ Section 2(22)(e)clear

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Key Topics

Addition to Income81Section 14755Disallowance54Section 143(3)52Section 6844Section 14841Reopening of Assessment22Section 153A21Section 263

SHRI VISHNUBHAI A. PATEL,,BARODA vs. THE INCOME TAX OFFICER, WARD-1(1)(2),, BARODA

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

ITA 2069/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad18 Dec 2017AY 2012-13

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad)

For Appellant: Shri Sakar Sharma, ARFor Respondent: Shri R. P. Maurya, Sr. D.R
Section 2(22)(e)

Section 2(22)(e) of the Act and the third ground relates to the disallowance of Rs. 2,29,500/- being amount claimed as expense against commission income. 3. Briefly stated the facts of the case are that for the year under consideration, the assessee filed the return of income on 30.03.2013 declaring total income

MADHAV COPPER LTD.,BHAVNAGAR vs. THE INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

Showing 1–20 of 258 · Page 1 of 13

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17
Section 13116
Section 43B16
Natural Justice16
ITA 276/AHD/2024[2021-22]Status: Disposed
ITAT Ahmedabad
25 Jun 2025
AY 2021-22

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Adv., and Shri Parimalsinh B. Parmar, ARFor Respondent: Shri R.P. Rastogi, CIT-DR, and Shri Abhijit, Sr.DR
Section 143(3)Section 145(3)Section 147Section 148Section 250

E R आदेश आदेश आदेश PER BENCH: These cross appeals by the Assessee and the Revenue pertain to the Assessment Years 2018–19, 2020–21 and 2021– ITA No.254 to 256 and 274 to 276 /Ahd/2024 2 22 and are directed against the respective orders passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter

INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR vs. MADHAV COPPER LIMITED, BHAVNAGAR

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

ITA 256/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2021-22

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Adv., and Shri Parimalsinh B. Parmar, ARFor Respondent: Shri R.P. Rastogi, CIT-DR, and Shri Abhijit, Sr.DR
Section 143(3)Section 145(3)Section 147Section 148Section 250

E R आदेश आदेश आदेश PER BENCH: These cross appeals by the Assessee and the Revenue pertain to the Assessment Years 2018–19, 2020–21 and 2021– ITA No.254 to 256 and 274 to 276 /Ahd/2024 2 22 and are directed against the respective orders passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter

INCOME TAX OFFICER, WARD-1(8), BHAVNAGAR, BHAVNAGAR vs. MADHAV COPPER LIMITED, BHAVNAGAR

In the result, all six appeals, three by the Revenue and three by the assessee, stand dismissed

ITA 254/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad25 Jun 2025AY 2018-19

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokar

For Appellant: Shri Tushar Hemani, Sr.Adv., and Shri Parimalsinh B. Parmar, ARFor Respondent: Shri R.P. Rastogi, CIT-DR, and Shri Abhijit, Sr.DR
Section 143(3)Section 145(3)Section 147Section 148Section 250

E R आदेश आदेश आदेश PER BENCH: These cross appeals by the Assessee and the Revenue pertain to the Assessment Years 2018–19, 2020–21 and 2021– ITA No.254 to 256 and 274 to 276 /Ahd/2024 2 22 and are directed against the respective orders passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter

SHRI BHUPENDRA S. CHOKSHI,VADODARA vs. THE DCIT, CIRCLE 1 (2), , VADODARA

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

ITA 1854/AHD/2017[2007-08]Status: DisposedITAT Ahmedabad13 Sept 2022AY 2007-08

Bench: Smt.Annapurna Guptaasstt.Year : 2007-08 Shri Bhupendra S. Chokshi Dcit, Cir.1(2) Prop: S. Kanjibhai Jewellers Vs Vadodara. Sb-35-36, Siddarth Complex Rc Dutt Road Vadodara 390 005 Pan : Abfpc 5333C

For Respondent: Shri Mukesh Thawani
Section 148Section 250(6)

E, Cost of Goods sold as per Annexure-I and Sales as per Annexure-G show only the details of Diamond Ornaments. No where cut and polished diamond have been shown either in the closing stock or in the sales. Therefore, genuineness of the purchases remained unverifiable. Hon'ble jurisdictional High Court vide order dated 20.06.2016 in Tax Appeal

U.B. COTTON PVT. LTD,MUMBAI vs. THE DCIT CIRCLE-4(1)(1), AHMEDABAD

In the result, appeal of the assessee is hereby dismissed

ITA 85/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad13 May 2022AY 2008-09

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumarassessment Year :2008-09 U.B. Cotton P.Ltd. Dcit, Cir.4(1)(1) Indian Globe Chamber Vs Ahmedabad. 7Th Floor, 142 Wh Marg, Fort Mumbai 400 001. Pan : Aaacu 5526 C अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : Written Submissions Revenue By : Shri S.S. Shukla, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 04/05/2022 घोषणा क" तार"ख /Date Of Pronouncement: 13/05/2022 आदेश/O R D E R

For Appellant: Written SubmissionsFor Respondent: Shri S.S. Shukla, Sr.DR
Section 131Section 133(6)Section 142(1)Section 143(3)Section 14A

E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER: This appeal is filed by the assessee against order dated 19.11.2019 passed by the ld.Commissioner of Income Tax (Appeals)- 8, Ahmedabad relating to the Asst.Year 2008-09. 2. Brief facts of the case is that, this is the second round of appeal before this Tribunal. As against original assessment order dated

SAKET M JAINI(HUF),AHMEDABAD vs. THE PR. CIT, AHMEDABAD-5, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 579/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad04 Mar 2021AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 579/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2009-2010 Saket M. Jain (Huf), The Pr. Commissioner Of 403, 3Rd Eye Two, Vs. Income Tax-2, Nr. Joyalukkas Show Room, Ahmedabad. Opp. Parimal Garden, Ellisbridge, Ahmedabad.

For Appellant: Shri A.L. Thakkar, A.RFor Respondent: Shri Vinod Tanwani, CIT.D.R
Section 143(3)Section 263Section 68

E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee against the order of the Principal Commissioner of Income Tax, Ahmeedabad-5, dated 20/03/2019 arising in the matter of order passed under s. 263 of the Income Tax Asstt. Year 2009-10 2 Act, 1961 (here-in-after referred

M/S. GSP CROP SCIENCE PVT. LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1),, AHMEDABAD

In the result, both the appeals of the assessee are partly allowed

ITA 892/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2014-15

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 250(6)Section 35

E R आदेश आदेश PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER These are two appeals by the assessee against the order of the Commissioner of Income Tax (Appeals)-2, Ahmedabad (in short referred to as “ld.CIT(A)”) of even date i.e. 25.1.2018 passed under section 250(6) of the Income Tax Act, 1961 ("the Act" for short) pertaining to Assessment Years

M/S. GSP CROP SCIENCE PVT. LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1),, AHMEDABAD

In the result, both the appeals of the assessee are partly allowed

ITA 891/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2013-14

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 250(6)Section 35

E R आदेश आदेश PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER These are two appeals by the assessee against the order of the Commissioner of Income Tax (Appeals)-2, Ahmedabad (in short referred to as “ld.CIT(A)”) of even date i.e. 25.1.2018 passed under section 250(6) of the Income Tax Act, 1961 ("the Act" for short) pertaining to Assessment Years

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 purchases based on the information received from Department of Sales Tax, Maharashtra without considering the evidences and explanations provided by the Appellant and without giving the basis for such allegations and an opportunity to cross examine the defaulting parties to the Appellant. 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 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 purchases based on the information received from Department of Sales Tax, Maharashtra without considering the evidences and explanations provided by the Appellant and without giving the basis for such allegations and an opportunity to cross examine the defaulting parties to the Appellant. 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 purchases based on the information received from Department of Sales Tax, Maharashtra without considering the evidences and explanations provided by the Appellant and without giving the basis for such allegations and an opportunity to cross examine the defaulting parties to the Appellant. 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 purchases based on the information received from Department of Sales Tax, Maharashtra without considering the evidences and explanations provided by the Appellant and without giving the basis for such allegations and an opportunity to cross examine the defaulting parties to the Appellant. ITA No. 1462, 1463, 1519 & 1520/Ahd/2018 [Sun Pharma Laboratories

AURA SECURITIES PVT. LTD.,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX,, AHMEDABAD

In the result the appeal of the assessee is allowed

ITA 3462/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.834/Ahd/2012 "नधा"रण वष"/Asstt. Year: 2008-2009 Dcit, Aura Securities Pvt. Ltd. Circle-1, V Akhay Building, B/H, Vadilal Ahmedabad. S. House, 53, Shrimali Society, Navrangpura, Ahmedabad-380009 Pan: Aabct4637N आयकर अपील सं./Ita No.986/Ahd/2012 िनधा"रण वष"/Asstt. Year: 2008-2009 Aura Securities Pvt. Ltd. Acit, Akhay Building, B/H, Vadilal Vs. Circle-1, House, 53, Shrimali Society, Ahmedabad. Navrangpura, Ahmedabad-380009 Pan: Aabct4637N

For Appellant: ShriFor Respondent: Shri Mudit Nagpal, S.R. D.R
Section 115JSection 14ASection 234BSection 234CSection 271(1)(c)

Section 14A of the Income-tax Act, 1961 and Rule 8D of the Income-tax Rules, 1962. 4. In law and in the facts and circumstances of the appellant's case, the learned CIT(A) has grossly erred in dismissing Ground No. 8 of the appellant's appeal before him challenging the learned Assessing Officer's action of adding

AURA SECURITIES PVT.LTD.,,AHMEDABAD vs. THE ACIT.,CIRCLE-1,, AHMEDABAD

In the result the appeal of the assessee is allowed

ITA 986/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.834/Ahd/2012 "नधा"रण वष"/Asstt. Year: 2008-2009 Dcit, Aura Securities Pvt. Ltd. Circle-1, V Akhay Building, B/H, Vadilal Ahmedabad. S. House, 53, Shrimali Society, Navrangpura, Ahmedabad-380009 Pan: Aabct4637N आयकर अपील सं./Ita No.986/Ahd/2012 िनधा"रण वष"/Asstt. Year: 2008-2009 Aura Securities Pvt. Ltd. Acit, Akhay Building, B/H, Vadilal Vs. Circle-1, House, 53, Shrimali Society, Ahmedabad. Navrangpura, Ahmedabad-380009 Pan: Aabct4637N

For Appellant: ShriFor Respondent: Shri Mudit Nagpal, S.R. D.R
Section 115JSection 14ASection 234BSection 234CSection 271(1)(c)

Section 14A of the Income-tax Act, 1961 and Rule 8D of the Income-tax Rules, 1962. 4. In law and in the facts and circumstances of the appellant's case, the learned CIT(A) has grossly erred in dismissing Ground No. 8 of the appellant's appeal before him challenging the learned Assessing Officer's action of adding

KIFS SECURITIES LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE- 3,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 643/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2010-11

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

E R PER MANISH BORAD. The above captioned appeals filed at the instance of assessee pertaining to Assessment Years 2010-11, 2011-12 & 2012-13, 2013- 14 & 2014-15 and the Cross appeals filed by the revenue pertaining to Assessment Years 2010-11,2011-12 & 2012-13 are directed against the orders of Ld. Commissioner of Income Tax (Appeals

KIFS SECURITIES LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE- 3,, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 2717/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2011-12

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

E R PER MANISH BORAD. The above captioned appeals filed at the instance of assessee pertaining to Assessment Years 2010-11, 2011-12 & 2012-13, 2013- 14 & 2014-15 and the Cross appeals filed by the revenue pertaining to Assessment Years 2010-11,2011-12 & 2012-13 are directed against the orders of Ld. Commissioner of Income Tax (Appeals

KIFS SECURITIES PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 1885/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2014-15

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

E R PER MANISH BORAD. The above captioned appeals filed at the instance of assessee pertaining to Assessment Years 2010-11, 2011-12 & 2012-13, 2013- 14 & 2014-15 and the Cross appeals filed by the revenue pertaining to Assessment Years 2010-11,2011-12 & 2012-13 are directed against the orders of Ld. Commissioner of Income Tax (Appeals

KIFS SECURITIES PVT. LTD.,AHMEDABAD vs. THE ACIT, CIRCLE-1(3), AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 786/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2012-13

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

E R PER MANISH BORAD. The above captioned appeals filed at the instance of assessee pertaining to Assessment Years 2010-11, 2011-12 & 2012-13, 2013- 14 & 2014-15 and the Cross appeals filed by the revenue pertaining to Assessment Years 2010-11,2011-12 & 2012-13 are directed against the orders of Ld. Commissioner of Income Tax (Appeals

THE DY. CIT., CIRCLE-3,, AHMEDABAD vs. KHANDWALA INTEGRATED FINANCIAL SERVICES PVT. LTD, AHMEDABAD

In the result Ground No.9 of the revenue is allowed for

ITA 932/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad29 Nov 2019AY 2010-11

Bench: Hon'Ble Justice P.P.Bhatt & Hon'Ble Manish Borad

Section 111ASection 143(3)Section 14ASection 43B

E R PER MANISH BORAD. The above captioned appeals filed at the instance of assessee pertaining to Assessment Years 2010-11, 2011-12 & 2012-13, 2013- 14 & 2014-15 and the Cross appeals filed by the revenue pertaining to Assessment Years 2010-11,2011-12 & 2012-13 are directed against the orders of Ld. Commissioner of Income Tax (Appeals