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13 results for “bogus purchases”+ Section 254(1)clear

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Key Topics

Addition to Income13Section 2509Section 1319Section 143(3)8Section 686Section 2636Natural Justice6Bogus Purchases5Section 132

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

ITA 2412/AHD/2025[2013-2014]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2013-2014

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 131Section 143(3)Section 68

bogus purchases to the file of the Assessing Officer for fresh adjudication with specific directions to verify the transactions by issuing summons to the concerned parties. 4. Pursuant to the directions of the Hon’ble ITAT, the Assessing Officer carried out set-aside assessment proceedings under section 254 read with section 143(3) of the Act. During these proceedings

4
Section 143(2)3
Section 10(38)3
Reassessment2

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

ITA 2339/AHD/2025[2012-2013]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2012-2013

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 131Section 143(3)Section 68

bogus purchases to the file of the Assessing Officer for fresh adjudication with specific directions to verify the transactions by issuing summons to the concerned parties. 4. Pursuant to the directions of the Hon’ble ITAT, the Assessing Officer carried out set-aside assessment proceedings under section 254 read with section 143(3) of the Act. During these proceedings

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

ITA 2420/AHD/2025[2015-2016]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2015-2016

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 131Section 143(3)Section 68

bogus purchases to the file of the Assessing Officer for fresh adjudication with specific directions to verify the transactions by issuing summons to the concerned parties. 4. Pursuant to the directions of the Hon’ble ITAT, the Assessing Officer carried out set-aside assessment proceedings under section 254 read with section 143(3) of the Act. During these proceedings

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

ITA 2413/AHD/2025[2014-2015]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2014-2015

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 131Section 143(3)Section 68

bogus purchases to the file of the Assessing Officer for fresh adjudication with specific directions to verify the transactions by issuing summons to the concerned parties. 4. Pursuant to the directions of the Hon’ble ITAT, the Assessing Officer carried out set-aside assessment proceedings under section 254 read with section 143(3) of the Act. During these proceedings

ASHAPURA STONE INDUSTRIES,ANAND vs. THE ITO, WARD-1, ANAND

The appeal of the assessee is allowed for statistical purposes, with directions as above

ITA 725/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad07 Aug 2025AY 2012-13

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2012-2013 Ashapura Stone Industries The Ito, Ward-1 1, Nh No.8, Vasad Vs. Anand. Nr.Geb Sub-Station Anand-388 306, Gujarat Pan : Aaufa 6762 D (Applicant) (Responent) : Shri Hardik Vora, Ar Assessee By : Shri Hargovind Singh, Sr.Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 07/08/2025 घोषणा क" तारीख /Date Of Pronouncement: 07/08/2025

For Appellant: Shri Hargovind Singh, Sr.DR
Section 131Section 147Section 148Section 250Section 69Section 69C

section 250 r.w.s. 254 of the Income-tax Act, 1961 for the A.Y. 2012–13. 2. Brief Facts 2.1 The assessee is engaged in the business of quarrying and trading in stone products. In the course of reassessment proceedings initiated u/s 147 based on an information received from the office of the Dy. Director of Income-tax (Investigation

ATMIBEN ALIPTKUMAR DOSHI,,SABARKANTHA vs. THE INCOME TAX OFFICER, SK WARD-3, HIMATNAGAR

In the result, appeal filed by the assessee is dismissed

ITA 520/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad17 Jan 2024AY 2015-16

Bench: Ms. Suchitra Kambleassessment Year: 2015-16

Section 10(38)Section 142(1)Section 143(1)Section 143(2)Section 250Section 68

254 of IT Act, 1961 which is requested to be quashed. (ii) To drop the addition of Rs.7,54,948/- being accommodation entry u/s.68 of the IT Act, 1961.” Assessment Year: 2015-16 Page 2 of 7 3. The return of income was filed on 07.09.2015 declaring total income of Rs.3,56,370/-. The return was duly processed under Section

SHRI MUKESH RASIKLAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-9, NOW CIRCLE-4(2),, AHMEDABAD

In the result, the appeals filed by the assessee are hereby dismissed

ITA 3218/AHD/2015[1993-94]Status: DisposedITAT Ahmedabad31 Dec 2024AY 1993-94

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Mukesh R. Shah – Party in personFor Respondent: Shri Karun Kant Ojha, CIT-DR
Section 132Section 153Section 250

254 (1) of 1.T. Act (2) by not providing evidence & material used w.r.t. alleged changes (page 6377) (3) by not providing opportunity of being heard (Page 58-62), violating principles of justice as per directions of Hon’ble ITAT's order dt. 8-6-05 & 7-9-05. No such evidence has been filed before Hon’ble Criminal Court/High

SHRI MUKESH RASIKLAL SHAH,,AHMEDABAD vs. THE ACIT, CIRCLE-9, NOW CIRCLE-4(2),, AHMEDABAD

In the result, the appeals filed by the assessee are hereby dismissed

ITA 3217/AHD/2015[1992-93]Status: DisposedITAT Ahmedabad31 Dec 2024AY 1992-93

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Mukesh R. Shah – Party in personFor Respondent: Shri Karun Kant Ojha, CIT-DR
Section 132Section 153Section 250

254 (1) of 1.T. Act (2) by not providing evidence & material used w.r.t. alleged changes (page 6377) (3) by not providing opportunity of being heard (Page 58-62), violating principles of justice as per directions of Hon’ble ITAT's order dt. 8-6-05 & 7-9-05. No such evidence has been filed before Hon’ble Criminal Court/High

NAVNEETBHAI RAMANLAL PATEL,AHMEDABAD vs. THE ITO, WARD-2(1)(2), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 223/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.223/Ahd/2025 िनधा"रण वष" /Assessment Year : 2016-17 Navneetbhai Ramanlal Patel The Ito बनाम/ 19, New Ambica Park Society Ward-2(1)(2) V/S. D Cabin Sabarmati Ahmedabad – 380 051 Ahmedabad – 380 019 "थायी लेखा सं./Pan: Aqzpp 2479 D (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Hiren Trivedi, Ar Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/09/2025 घोषणा की तारीख /Date Of Pronouncement: 04/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 14/10/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2016-2017. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Hiren Trivedi, ARFor Respondent: Shri C. Dharani Nath, Sr.DR
Section 143(1)Section 144Section 147Section 148Section 234ASection 250Section 271(1)(c)

purchase of shares through a stockbroker, M/s. Marfatia Stock Broking Pvt. Ltd., which were allegedly part of a bogus penny stock scheme, the Assessing Officer (AO) reopened the case under section 147 of the Act. As per the information received by the Assessing Officer, the assessee had claimed a fictitious trading loss of Rs. 46,88,950/- through manipulative transactions

THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. SHRI UMANG H. THAKKAR, AHMEDABAD

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

ITA 2548/AHD/2008[2005-06]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2005-06

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarआयकर अपील सं / Ita No. 2150/Ahd/2008 िनधा"रण वष"/Assessment Year: 2005-06 बनाम Shri Umang Hiralal Thakkar, The Dy. Commissioner Of Vs. Dharmadev House, Income-Tax, Shyamal Cross Road, Satellite, Central Circle 1(1), Ahmedabad – 380015 Ahmedabad Pan : Aavpt 8621 R आयकर अपील सं / Ita No. 2548/Ahd/2008 िनधा"रणवष"/Assessment Year: 2005-06 बनाम Shri Umang Hiralal Thakkar, The Dy. Commissioner Of Vs. 305, Sahajanand Plaza, Bhatta Income-Tax, Ch Ar Rasta, Paldi, Ahmedabad Central Circle 1(1), Pan : Aavpt 8621 R Ahmedabad अपीलाथ"/ (Appellant) अपीलाथ" "" यथ" "" यथ"/ (Respondent) अपीलाथ" अपीलाथ" "" "" यथ" यथ" िनधा"रती की ओर से / Assessee By : Shri Bandish Soparkar, Ar & Shri Parin Shah, Ar ""थ" की ओर से / Revenue By : Shri Akhilendra Pratap Yadav, Cit-Dr तारीख/Date Of Hearing : 09.05.2024 सुनवाई क" क" तारीख सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 30.07.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Bandish Soparkar, AR &For Respondent: Shri Akhilendra Pratap Yadav, CIT-DR
Section 132Section 143(2)Section 250(6)

section 68 of the Act on this count.” 6.4 As is evident from the above, the ITAT noted that the Assessing Officer had made addition in the absence of any evidence filed by the assessee. The ld. CIT(A) had admitted the additional evidences filed by the assessee in this regard, and after appreciating the same and seeking a report

SHRI UMANG HIRALAL THAKKAR,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

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

ITA 2150/AHD/2008[2005-06]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2005-06

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarआयकर अपील सं / Ita No. 2150/Ahd/2008 िनधा"रण वष"/Assessment Year: 2005-06 बनाम Shri Umang Hiralal Thakkar, The Dy. Commissioner Of Vs. Dharmadev House, Income-Tax, Shyamal Cross Road, Satellite, Central Circle 1(1), Ahmedabad – 380015 Ahmedabad Pan : Aavpt 8621 R आयकर अपील सं / Ita No. 2548/Ahd/2008 िनधा"रणवष"/Assessment Year: 2005-06 बनाम Shri Umang Hiralal Thakkar, The Dy. Commissioner Of Vs. 305, Sahajanand Plaza, Bhatta Income-Tax, Ch Ar Rasta, Paldi, Ahmedabad Central Circle 1(1), Pan : Aavpt 8621 R Ahmedabad अपीलाथ"/ (Appellant) अपीलाथ" "" यथ" "" यथ"/ (Respondent) अपीलाथ" अपीलाथ" "" "" यथ" यथ" िनधा"रती की ओर से / Assessee By : Shri Bandish Soparkar, Ar & Shri Parin Shah, Ar ""थ" की ओर से / Revenue By : Shri Akhilendra Pratap Yadav, Cit-Dr तारीख/Date Of Hearing : 09.05.2024 सुनवाई क" क" तारीख सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 30.07.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri Bandish Soparkar, AR &For Respondent: Shri Akhilendra Pratap Yadav, CIT-DR
Section 132Section 143(2)Section 250(6)

section 68 of the Act on this count.” 6.4 As is evident from the above, the ITAT noted that the Assessing Officer had made addition in the absence of any evidence filed by the assessee. The ld. CIT(A) had admitted the additional evidences filed by the assessee in this regard, and after appreciating the same and seeking a report

N. K. PROTEINS PVT. LTD.,AHMEDABAD vs. THE DY. CIT, CIRCLE-3(1)(1), AHMEDABAD

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

ITA 831/AHD/2024[2010-11]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2010-11

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri V. Nandakumar, CIT-DR &
Section 142Section 143(3)Section 250Section 254Section 263

1. In law and in the facts and circumstances of the Appellant's case, the ld. CIT(Appeals) has erred in passing the impugned CIT(Appeals) order under section ITA Nos. 831 & 896 /Ahd/2024 NK Proteins Ltd Vs. ACIT Asst. Year : 2010-2011 - 2– 250 of the Income Tax Act, 1961 without appreciating the facts of the case and hence

MANISH RANJAN, DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, ASHRAM ROAD AHMEDABAD vs. N K PROTEINS, ASHRAM ROAD AHMEDABAD

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

ITA 896/AHD/2024[2010-11]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2010-11

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Vartik Chokshi, ARFor Respondent: Shri V. Nandakumar, CIT-DR &
Section 142Section 143(3)Section 250Section 254Section 263

1. In law and in the facts and circumstances of the Appellant's case, the ld. CIT(Appeals) has erred in passing the impugned CIT(Appeals) order under section ITA Nos. 831 & 896 /Ahd/2024 NK Proteins Ltd Vs. ACIT Asst. Year : 2010-2011 - 2– 250 of the Income Tax Act, 1961 without appreciating the facts of the case and hence