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3 results for “bogus purchases”+ Section 801A(4)clear

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Hyderabad37Mumbai23Delhi17Chandigarh7Jaipur5Kolkata4Lucknow3Ahmedabad3Indore2Calcutta1Bangalore1Pune1

Key Topics

Section 80I17Section 143(3)3Section 153A3Section 139(1)3Deduction3Disallowance3Section 1322Section 69A2Section 143(2)2

SADBHAV ENGINEERING LTD.,AHMEDABAD vs. DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD, DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD

ITA 235/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad10 Jan 2025AY 2018-19

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarsr. No. Appellant Respondent 1-7 It(Ss)A.No./ Asstt.Year 170 To 175 & 235/Ahd/2021 Asst. Year 2012- 13 To 2018-19 Sadbhav Engineering Ltd. Nr. Havmour Restaurant Navrangpura Ahmedbad. Dcit, Cent.Cir.1(3) Ahmedabad. 8-14 183 To 189/Ahd/2021 Asst. Year 2012- 14 To 2018-19 Pan : Aadcs 0852 Q Dcit, Cent.Cir.1(3) Ahmedabad. Sadbhav Engineering Ltd. Nr. Havmour Restaurant Navrangpura Ahmedabad. (Applicant) (Responent) Assessee By Shri Dhinal Shah, Ar Revenue By: Shri H. Phani Raju, Cit-Dr सुनवाई की तारीख /Date Of Hearing : 18/10/2024 घोषणा की तारीख / Date Of Pronouncement: 10/01/2025 आदेश/Order Per Bench: The Above Cross-Appeals Of The Assessee & The Revenue Are Against The Consolidated Order Of The Ld. Commissioner Of Income Tax(Appeals) 11, Ahmedabad All Dated 04.08.2021 Passed Under Section 250(6) Of The Income Tax Act, 1961 (“The Act" For Short) For The

For Respondent: Shri H. Phani Raju, CIT-DR
Section 115BSection 132Section 139(1)Section 143(3)Section 153ASection 250(6)Section 69A
Section 801A2
Survey u/s 133A2
Limitation/Time-bar2
Section 80I

801A 6.3.2 ESOP expenses 6.4.2 Siddheshwari 6.1.3 Infrastructure 6.1.4 Pritam Patel and Veer Procon Limited Cash received - Rajkumar Dhoot Cash payment received (Unitech Enterprise) 6.2.3 6.2.4 Section 35D deduction 6.4.3 Vadodara and Anjar based entities (Sorathia Group) 6.1.5 ESIC late payments 6.4.4 Kolkata based parties (expenses booked through Kumarbhai) 6.1.6 22. The above table therefore largely identifies the various alleged

DISHMAN INFRASTRUCTURE LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(4),, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

ITA 2593/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad05 Feb 2021AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

For Respondent: Shri Mohd. Usman, CIT-DR
Section 143(2)Section 801ASection 80I

bogus and fake; appellant company had applied for approval for developing & setting up of SEZ on 15- 05-2006; 'in principal' approval was issued by the Ministry of Commerce & Industry On 30-05-2007; formal approval was granted by the Ministry on 17-04-2008; gazette notification was published on i3-l l-2009;appellant failed to fulfill the conditions

THE ITO, WARD-1(4),, AHMEDABAD vs. M/S. DISHMAN INFRASTRUCTURE LTD.,, AHMEDABAD

In the result, appeal of the Revenue and its cross objections are dismissed, whereas the appeal of the assessee is partly allowed

ITA 2663/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad05 Feb 2021AY 2011-12

Bench: Shri Rajpal Yadav, Vice- & Shri Amarjit Sinh

For Respondent: Shri Mohd. Usman, CIT-DR
Section 143(2)Section 801ASection 80I

bogus and fake; appellant company had applied for approval for developing & setting up of SEZ on 15- 05-2006; 'in principal' approval was issued by the Ministry of Commerce & Industry On 30-05-2007; formal approval was granted by the Ministry on 17-04-2008; gazette notification was published on i3-l l-2009;appellant failed to fulfill the conditions