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18 results for “bogus purchases”+ Section 272A(1)(d)clear

Sorted by relevance

Ahmedabad18Delhi9Mumbai7Chandigarh5Jaipur4Rajkot2Cuttack1Dehradun1Patna1

Key Topics

Section 14A18Addition to Income18Section 272A(1)(d)13Section 271A12Section 148A12Disallowance11Section 26(1)(iii)9Depreciation9TDS9Section 147

THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

ITA 1871/AHD/2012[2009-10]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2009-10

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 14ASection 26(1)(iii)

bogus in nature. Thus, the penalty imposed by the Assessing Officer was correct and there is no need to interfere with the findings of the CIT(A). ITA No. 1785/Ahd/2012 & 08 others Corrtech International Pvt. Ltd. vs. ACIT(OSD) Asst.Years–2009-10, 2010-11, 2008-09, 2014-15 & 2015-16 49. We have heard both the parties and perused

CORRTECH INTERNATIONAL PVT. LTD.,AHMEDABAD vs. THE ADDL. CIT, TDS RANGE,, AHMEDABAD

ITA 2408/AHD/2017[2015-16]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2015-16

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 14A
6
Section 1486
Section 142(1)6
Section 26(1)(iii)

bogus in nature. Thus, the penalty imposed by the Assessing Officer was correct and there is no need to interfere with the findings of the CIT(A). ITA No. 1785/Ahd/2012 & 08 others Corrtech International Pvt. Ltd. vs. ACIT(OSD) Asst.Years–2009-10, 2010-11, 2008-09, 2014-15 & 2015-16 49. We have heard both the parties and perused

CORRTECH INTERNATIONAL PVT. LTD.,AHMEDABAD vs. THE ADDL. CIT, TDS RANGE,, AHMEDABAD

ITA 2406/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2014-15

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 14ASection 26(1)(iii)

bogus in nature. Thus, the penalty imposed by the Assessing Officer was correct and there is no need to interfere with the findings of the CIT(A). ITA No. 1785/Ahd/2012 & 08 others Corrtech International Pvt. Ltd. vs. ACIT(OSD) Asst.Years–2009-10, 2010-11, 2008-09, 2014-15 & 2015-16 49. We have heard both the parties and perused

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT. LTD.,, AHMEDABAD

ITA 1358/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2010-11

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 14ASection 26(1)(iii)

bogus in nature. Thus, the penalty imposed by the Assessing Officer was correct and there is no need to interfere with the findings of the CIT(A). ITA No. 1785/Ahd/2012 & 08 others Corrtech International Pvt. Ltd. vs. ACIT(OSD) Asst.Years–2009-10, 2010-11, 2008-09, 2014-15 & 2015-16 49. We have heard both the parties and perused

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX,(OSD),, AHMEDABAD

ITA 821/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2008-09

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 14ASection 26(1)(iii)

bogus in nature. Thus, the penalty imposed by the Assessing Officer was correct and there is no need to interfere with the findings of the CIT(A). ITA No. 1785/Ahd/2012 & 08 others Corrtech International Pvt. Ltd. vs. ACIT(OSD) Asst.Years–2009-10, 2010-11, 2008-09, 2014-15 & 2015-16 49. We have heard both the parties and perused

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

ITA 1129/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2008-09

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 14ASection 26(1)(iii)

bogus in nature. Thus, the penalty imposed by the Assessing Officer was correct and there is no need to interfere with the findings of the CIT(A). ITA No. 1785/Ahd/2012 & 08 others Corrtech International Pvt. Ltd. vs. ACIT(OSD) Asst.Years–2009-10, 2010-11, 2008-09, 2014-15 & 2015-16 49. We have heard both the parties and perused

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD) RANGE-1,, AHMEDABAD

ITA 2652/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2010-11

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 14ASection 26(1)(iii)

bogus in nature. Thus, the penalty imposed by the Assessing Officer was correct and there is no need to interfere with the findings of the CIT(A). ITA No. 1785/Ahd/2012 & 08 others Corrtech International Pvt. Ltd. vs. ACIT(OSD) Asst.Years–2009-10, 2010-11, 2008-09, 2014-15 & 2015-16 49. We have heard both the parties and perused

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

ITA 2578/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2010-11

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 14ASection 26(1)(iii)

bogus in nature. Thus, the penalty imposed by the Assessing Officer was correct and there is no need to interfere with the findings of the CIT(A). ITA No. 1785/Ahd/2012 & 08 others Corrtech International Pvt. Ltd. vs. ACIT(OSD) Asst.Years–2009-10, 2010-11, 2008-09, 2014-15 & 2015-16 49. We have heard both the parties and perused

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)RANGE-1,, AHMEDABAD

ITA 1785/AHD/2012[2009-10]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2009-10

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 14ASection 26(1)(iii)

bogus in nature. Thus, the penalty imposed by the Assessing Officer was correct and there is no need to interfere with the findings of the CIT(A). ITA No. 1785/Ahd/2012 & 08 others Corrtech International Pvt. Ltd. vs. ACIT(OSD) Asst.Years–2009-10, 2010-11, 2008-09, 2014-15 & 2015-16 49. We have heard both the parties and perused

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

272A(1)(d) of the act also issued. The details were furrnished on 18.11.2019 after issuing of two show cause notices. The Assessing Officer observed that during the year under consideration, the assessee’s status is an individual and he is proprietor of M/s. Gold Roof. The assessee is doing business activities i.e. trading of Gold, Gold Jewellery, Silver, Silvera

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 1182/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 142(1)Section 147Section 148Section 148ASection 271ASection 272A(1)(d)

272A(1)(d) of Rs.30,000/- each for the Asst. Years 2018-19 and 2019-20. 3. Aggrieved against the above orders, the assessee filed appeals before Ld. CIT(A) with condonation delay for the quantum appeals which was condoned by Ld. CIT(A). As the assessee failed to respond to the hearing notices dated

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 1185/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 142(1)Section 147Section 148Section 148ASection 271ASection 272A(1)(d)

272A(1)(d) of Rs.30,000/- each for the Asst. Years 2018-19 and 2019-20. 3. Aggrieved against the above orders, the assessee filed appeals before Ld. CIT(A) with condonation delay for the quantum appeals which was condoned by Ld. CIT(A). As the assessee failed to respond to the hearing notices dated

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 1183/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 142(1)Section 147Section 148Section 148ASection 271ASection 272A(1)(d)

272A(1)(d) of Rs.30,000/- each for the Asst. Years 2018-19 and 2019-20. 3. Aggrieved against the above orders, the assessee filed appeals before Ld. CIT(A) with condonation delay for the quantum appeals which was condoned by Ld. CIT(A). As the assessee failed to respond to the hearing notices dated

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 1171/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2019-20
Section 142(1)Section 147Section 148Section 148ASection 271ASection 272A(1)(d)

272A(1)(d) of Rs.30,000/- each for the Asst. Years 2018-19 and 2019-20. 3. Aggrieved against the above orders, the assessee filed appeals before Ld. CIT(A) with condonation delay for the quantum appeals which was condoned by Ld. CIT(A). As the assessee failed to respond to the hearing notices dated

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 1170/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 142(1)Section 147Section 148Section 148ASection 271ASection 272A(1)(d)

272A(1)(d) of Rs.30,000/- each for the Asst. Years 2018-19 and 2019-20. 3. Aggrieved against the above orders, the assessee filed appeals before Ld. CIT(A) with condonation delay for the quantum appeals which was condoned by Ld. CIT(A). As the assessee failed to respond to the hearing notices dated

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 1184/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 142(1)Section 147Section 148Section 148ASection 271ASection 272A(1)(d)

272A(1)(d) of Rs.30,000/- each for the Asst. Years 2018-19 and 2019-20. 3. Aggrieved against the above orders, the assessee filed appeals before Ld. CIT(A) with condonation delay for the quantum appeals which was condoned by Ld. CIT(A). As the assessee failed to respond to the hearing notices dated

THE ITO, WARD-9(1),, AHMEDABAD vs. SHREE PARSHWANATH CORPORATION,, AHMEDABAD

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

ITA 1693/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad01 Feb 2019AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy1. आयकर अपील सं./Ita No.872/Ahd/2015 2. आयकर अपील सं./Ita No.1693/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2010-11) 1. The Income Tax 1.Shree Parshwanath बनाम/ Corporation Officer, Ward-9(1) Vs. 50, 3Rd Floor Ahmedabad Harisiddh Chambers Ashram Road Ahmedabad-380 014 2. Shree Parshwanath 2. Income-Tax Officer Ward-9(1) Corporation, Ahmedabad Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfs 3093 C .. (अपीलाथ"/Appellants) (""यथ" / Respondents) Assessee By : Ms. Arti Shah, Ar Revenue By : Mr. B.P. Srivastava, Sr.Dr

For Appellant: Ms. Arti Shah, ARFor Respondent: Mr. B.P. Srivastava, Sr.DR
Section 131

D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned cross-appeals have been filed by the Assessee and the Revenue against the common order of the Commissioner of Income Tax (Appeals)–Ahmedabad-5, [CIT(A) in short] vide appeal no.CIT(A)- XV/ITO.9(1)/18/2013-14 and now CIT(A)-5/Wd.9(1)/121/2014-15 dated 02/03/2015 arising in the assessment order

M/S. SHREE PARSHWANATH CORPORATION,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-9(1),, AHMEDABAD

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

ITA 872/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad01 Feb 2019AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy1. आयकर अपील सं./Ita No.872/Ahd/2015 2. आयकर अपील सं./Ita No.1693/Ahd/2015 ("नधा"रण वष"/Assessment Year : 2010-11) 1. The Income Tax 1.Shree Parshwanath बनाम/ Corporation Officer, Ward-9(1) Vs. 50, 3Rd Floor Ahmedabad Harisiddh Chambers Ashram Road Ahmedabad-380 014 2. Shree Parshwanath 2. Income-Tax Officer Ward-9(1) Corporation, Ahmedabad Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfs 3093 C .. (अपीलाथ"/Appellants) (""यथ" / Respondents) Assessee By : Ms. Arti Shah, Ar Revenue By : Mr. B.P. Srivastava, Sr.Dr

For Appellant: Ms. Arti Shah, ARFor Respondent: Mr. B.P. Srivastava, Sr.DR
Section 131

D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned cross-appeals have been filed by the Assessee and the Revenue against the common order of the Commissioner of Income Tax (Appeals)–Ahmedabad-5, [CIT(A) in short] vide appeal no.CIT(A)- XV/ITO.9(1)/18/2013-14 and now CIT(A)-5/Wd.9(1)/121/2014-15 dated 02/03/2015 arising in the assessment order