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8 results for “bogus purchases”+ Section 201clear

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Mumbai131Delhi130Jaipur67Hyderabad33Kolkata29Raipur23Chennai20Bangalore20Jodhpur15Rajkot11Chandigarh10Surat9Ahmedabad8Indore6Pune6Varanasi5Amritsar4Cuttack3Jabalpur1

Key Topics

Section 6818Section 1477Addition to Income7Section 2504Section 2634Section 69A3Section 1443Section 143(3)2Penny Stock2

VIJAY KANTILAL VORA,VADODARA vs. DCIT, CIRCLE-4(2)(1), VADODARA

ITA 1821/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad30 May 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : 2011-12 Vijay Kantilal Vora The Dcit 201, Shrushti Flats, Vs Circle-4(2)(1), Opp. Geb Sub Station, Vadodara Gotri Road, Vadodara-390021 Pan: Aakpv3542 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Talati, Ca Revenue By : Shri Sudhakar Verma, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 27/05/2024 घोषणा क" तार"ख /Date Of Pronouncement: 30/05/2024 आदेश/O R D E R Per Makarand V. Mahadeokarthis Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals)- 4 Vadodara (Hereinafter Referred As “Ld. Cit(A)” Dated 30.1.2018, Relating To The Assessment Order Passed By The Assessing Officer (Hereinafter Referred As “Ao”) Under Section 144 R.W.S. 147 Of The Income Tax Act, 1961(Hereinafter Referred As “The Act” For The Assessment Year2011-12. 2. Assessee Has Taken Following Grounds Of Appeal: Vijay Kantilal Vora Vs. Dcit Asst. Year : 2011-12

For Appellant: Shri Sunil Talati, CAFor Respondent: Shri Sudhakar Verma, Sr.DR
Section 10(38)Section 143(3)Section 144Section 147Section 148Section 68
Unexplained Cash Credit2
Reopening of Assessment2

201, Shrushti Flats, Vs Circle-4(2)(1), Opp. GEB Sub Station, Vadodara Gotri Road, Vadodara-390021 PAN: AAKPV3542 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Sunil Talati, CA Revenue by : Shri Sudhakar Verma, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 27/05/2024 घोषणा क" तार"ख /Date of Pronouncement: 30/05/2024 आदेश/O R D E R PER MAKARAND

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

201 5 Khaleda Jarda 82,000 A statement giving explanation on source of loan is attached herewith vide Paper Book Page no. 21 0 Confirmation of account is attached vide Paper Book Page 203 Copy of ITR of Lender is attached vide Paper Book Page no. 204 Relevant extracts from bank statement of the lender are attached vide Paper book

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

201 5 Khaleda Jarda 82,000 A statement giving explanation on source of loan is attached herewith vide Paper Book Page no. 21 0 Confirmation of account is attached vide Paper Book Page 203 Copy of ITR of Lender is attached vide Paper Book Page no. 204 Relevant extracts from bank statement of the lender are attached vide Paper book

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

201 5 Khaleda Jarda 82,000 A statement giving explanation on source of loan is attached herewith vide Paper Book Page no. 21 0 Confirmation of account is attached vide Paper Book Page 203 Copy of ITR of Lender is attached vide Paper Book Page no. 204 Relevant extracts from bank statement of the lender are attached vide Paper book

P. MANEKLAL AND CO.,VADODARA vs. THE DY.CIT, CENTRAL CIRCLE-1, VADODARA

In the result, the appeal of the Assessee is allowed

ITA 1864/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad11 Feb 2025AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri V.K. Mangla, Sr DR
Section 115BSection 131Section 250Section 69ASection 69C

201, Raama Emporio, Central Circle-1, Gotri Sevasi Road, Sevasi, Vadodara-390007 Vadodara-391101 [PAN : AADFM 9703 F] (Appellant) .. (Respondent) Appellant by : Shri M.K. Patel, Advocate Respondent by: Shri V.K. Mangla, Sr DR Date of Hearing 16.12.2024 Date of Pronouncement 11.02.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT : This appeal has been filed by the Assessee

ROSHANLAL KHICHI,AHMEDABAD vs. THE ITO, WARD-6(1)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 501/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad12 Sept 2025AY 2021-22

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Abhijit, Sr. DRFor Respondent: Shri Abhijit, Sr. DR
Section 133(6)Section 143(2)Section 68

201, 2nd Ahmedabad Floor, Devashish Complex, Nr. Regenta, Central Antarim Hotel, Off. C G Road, Ahmedabad-380009 [PAN No.AIFPK1011N] (Appellant) .. (Respondent) Shri Divyang Shah, AR Appellant by : Respondent by: Shri Abhijit, Sr. DR Date of Hearing 10.09.2025 12.09.2025 Date of Pronouncement O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against

THE ACIT, CIRCLE-1(2), AHMEDABAD vs. NEPTUNE PLASTIC CORPORATION, AHMEDABAD

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

ITA 1370/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad13 Mar 2025AY 2014-15

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri Rignesh Das, Sr. DRFor Respondent: Shri Saurabh Soparkar, AR
Section 143(3)Section 147

Section 147 of the Income Tax Act, 1961 (in short ‘the Act’) after recording proper reason. The assessment was completed u/s. 143(3) r.w.s. 147 of the Act on 29.12.2018 at total income of Rs.3,07,97,263/-. 3. Aggrieved with the order of the AO, the assessee had filed an appeal before the First Appellate Authority, which was decided

NEETA GANPATBHAI DABHI,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1158/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad03 Jan 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 1158/Ahd/2024 ("नधा"रण वष" / Assessment Year : 2017-18) बनाम/ Neeta Ganpatbhai Dabhi The Pr. Cit 1431/9, Ganesh No Delo, Ahmedabad-1 Vs. Dariyapur Gate, Aaykar Bhawan, Shahibaugh, Ahmedabad - Anandnagar – 380004 Prahladnagar Road, Ahmedabad - 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Btlpd3342P (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Ms. Astha Maniar, A.R. ""यथ" क" ओर से/Respondent By : Shri A. P. Singh, Cit. Dr Date Of Hearing 19/12/2024 03/01/2025 Date Of Pronouncement

For Appellant: Ms. Astha Maniar, A.RFor Respondent: Shri A. P. Singh, CIT. DR
Section 147Section 263

section 263 of the Income Tax Act, 1961 (in short ‘the Act’) dated 30.03.2024 passed by the Principal Commissioner of Income Tax, Ahmedabad-1, (in short ‘the PCIT’), for the A.Y.2017-18. 2. The brief facts of the case are that the assessee had filed return of income for A.Y. 2017-18 on 31.03.2018 declaring total income of Rs.3