BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

7 results for “bogus purchases”+ Section 138clear

Sorted by relevance

Mumbai268Delhi264Chennai110Jaipur105Karnataka102Cochin57Ahmedabad46Calcutta38Kolkata35Bangalore34Chandigarh26Indore21Raipur19Visakhapatnam14Nagpur14Rajkot11Surat9Lucknow8Allahabad7Pune6Amritsar5Agra3Patna3Hyderabad3Orissa2Jabalpur1Guwahati1Jodhpur1

Key Topics

Section 153A12Section 1326Addition to Income6Undisclosed Income6Section 402TDS2

ROHIT,FAIZABAD vs. INCOME TAX OFFICER, AMBEDKAR NAGAR, AMBEDKAR NAGAR

In the result, the appeal of the assessee bearing ITA No

ITA 102/ALLD/2024[2012-13]Status: DisposedITAT Allahabad14 Nov 2024AY 2012-13

Bench: Sh. Udayan Das Gupta & Nikhil Choudharyi.T.A. No.102/Alld/2024 Assessment Year: 2012-13

Section 144Section 250

purchased, there occurred loss during the year which is duly supported by books of account and other records which are maintained by the appellant. 7. BECAUSE the Id. Assessing Officer has erred in presuming closing stock of Rs.1,57,31,919/- as against nil stock, even the appellant has closed down his business after the month of September

KESARWANI MARKETING(P) LTD.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 373/ALLD/2013[2010-11]Status: DisposedITAT Allahabad01 Feb 2023
AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

purchased towards furniture and fixtures and renovation at Nayaganj Office. It was submitted that the AO made additions to the tune of Rs. 10,13,575/- (Rs.9,71,888+Rs.41,687/-) which is the entire amount of payments made as mentioned in this seized document LP-1/4 page 155,which is placed at page 26 of the paper book

M/S KESARWANI MARKETING (P) LTD.,ALLAHABAD vs. JT.CIT (OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 154/ALLD/2013[2009-10]Status: DisposedITAT Allahabad01 Feb 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

purchased towards furniture and fixtures and renovation at Nayaganj Office. It was submitted that the AO made additions to the tune of Rs. 10,13,575/- (Rs.9,71,888+Rs.41,687/-) which is the entire amount of payments made as mentioned in this seized document LP-1/4 page 155,which is placed at page 26 of the paper book

M/S KESARWANI MARKETING(P).LTD.,ALLAHABAD vs. JT. CIT(OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 78/ALLD/2013[2008-09]Status: DisposedITAT Allahabad01 Feb 2023AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

138/- claimed as marketing expenses and as per Para 5 of the assessment order and the disallowance of Rs. 3,98,526/- under the various heads of business expenditures maintained by the Commissioner of Income Tax (Appeals) is highly unjustified as the provision of Section 194C of the Income Tax Act is not applicable hence the addition under Section

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT. C.IT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 76/ALLD/2013[2006-07]Status: DisposedITAT Allahabad01 Feb 2023AY 2006-07

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

138/- claimed as marketing expenses and as per Para 5 of the assessment order and the disallowance of Rs. 3,98,526/- under the various heads of business expenditures maintained by the Commissioner of Income Tax (Appeals) is highly unjustified as the provision of Section 194C of the Income Tax Act is not applicable hence the addition under Section

M/S KESARWANI <ARKETING (P) LTD,,ALLAHABAD vs. JT.CIT (OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 159/ALLD/2013[2005-06]Status: DisposedITAT Allahabad01 Feb 2023AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

138/- claimed as marketing expenses and as per Para 5 of the assessment order and the disallowance of Rs. 3,98,526/- under the various heads of business expenditures maintained by the Commissioner of Income Tax (Appeals) is highly unjustified as the provision of Section 194C of the Income Tax Act is not applicable hence the addition under Section

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT.CIT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

ITA 77/ALLD/2013[2007-08]Status: DisposedITAT Allahabad01 Feb 2023AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153A

138/- claimed as marketing expenses and as per Para 5 of the assessment order and the disallowance of Rs. 3,98,526/- under the various heads of business expenditures maintained by the Commissioner of Income Tax (Appeals) is highly unjustified as the provision of Section 194C of the Income Tax Act is not applicable hence the addition under Section