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3 results for “bogus purchases”+ Section 55Aclear

Sorted by relevance

Ahmedabad3Kolkata2Pune2Bangalore1Indore1

Key Topics

Section 143(3)2Section 1432Section 55A2Addition to Income2

HARSHADKUMAR HARGOVANDAS PATEL,KALOL vs. THE ITO, WARD-4, MEHSANA

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 125/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2013-14
For Appellant: Shri Tushar Hemani, Sr. Adv. & ShriFor Respondent: Shri Abhijit, Sr. D.R
Section 143Section 143(3)Section 148Section 55A

55A of the Act. But at the same time, we are view that the value of\nRs.250 per square meter adopted by the Registered Valuer in it's Report also\nhas no legs to stand on. We are of the view that such subjective valuation,\nwhich was not supported by any documentary proof, could not be relied upon,\nespecially when

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#।]

purchased at the cost of Rs. 9,41,250/- on 02.01.2015 and subsequently sold on 20.06.2017 for Rs. 14,41,250/-. It was submitted that these transactions have been carried out at recognized stock exchange and after payment of security transaction tax (STT). The Ld. AR invited the attention on the copy of Share Certificate, D-Mat statements, contract notes

THE DCIT, CENTRAL CIRCLE-3, VADODARA vs. M/S. AARYA DEVELOPERS, VADODARA

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 973/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2014-15

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI T.R. SENTHIL KUMAR (Judicial Member)

For Appellant: Shri Sudhendu Das, CIT. DRFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 131Section 131(1)Section 133ASection 143(3)

Section 131(1) of the Act. All the purchasers of the flats confirmed the booking of flats, price, payment details and other details before the Ld. AO. Thereafter project site was examined by the Inspector attached with the Ld. AO on 04.11.2015. On verification of the said flats and the prevailing prices at which the project is being sold