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23 results for “bogus purchases”+ Section 36clear

Sorted by relevance

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Key Topics

Section 153A59Section 25018Section 15317Section 132(1)17Section 153D17Search & Seizure17Section 1326Section 153A(1)(b)6Disallowance

M/S KESARWANI ZARDA BHANDAR,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

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

ITA 379/ALLD/2013[2010-11]Status: DisposedITAT Allahabad30 Jun 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 153A

bogus purchases, consumption and stock. 8.6 The A.O. further proceeded to work out the percentage of yield of consumption of ‘other materials’ on the basis of audit report furnished during the course of assessment proceedings. The A.O. remarked that the quantitative details of opening and closing stock of work-in-progress have not been given in the audit report

ACIT,, ALLAHABAD vs. KESARWANI ZARDA BHANDAR,, ALLAHABAD

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

ITA 12/ALLD/2014[2010-11]Status: DisposedITAT Allahabad30 Jun 2025AY 2010-11

Shri Anadee Nath Misshra & Shri Subhash Malguria

Showing 1–20 of 23 · Page 1 of 2

5
Addition to Income5
Section 143(1)3
Penalty3
Bench:
Section 153A

bogus purchases, consumption and stock. 8.6 The A.O. further proceeded to work out the percentage of yield of consumption of ‘other materials’ on the basis of audit report furnished during the course of assessment proceedings. The A.O. remarked that the quantitative details of opening and closing stock of work-in-progress have not been given in the audit report

KESARWANI & CO.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result the appeal of the assessee is partly allowed

ITA 389/ALLD/2014[2005-06]Status: DisposedITAT Allahabad29 Nov 2024AY 2005-06
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Neel Jain, CIT DR
Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 271(1)(c)Section 36(1)

36(1) (iii) was not at all applicable and judicial pronouncements on this issue being totally in favour of assessee such disallowance confirmed as per para 7.4 of the order is unjustified. 7. That although the expenses on diesel oil was incurred on commercial vehicles of the firm and details duly filed and not proved bogus or inflated the learned

KESARWANI & C0,,ALLAHABAD vs. JT CIT,, ALLAHABAD

In the result the appeal of the assessee is partly allowed

ITA 390/ALLD/2014[2007-08]Status: DisposedITAT Allahabad29 Nov 2024AY 2007-08
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Neel Jain, CIT DR
Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 271(1)(c)Section 36(1)

36(1) (iii) was not at all applicable and judicial pronouncements on this issue being totally in favour of assessee such disallowance confirmed as per para 7.4 of the order is unjustified. 7. That although the expenses on diesel oil was incurred on commercial vehicles of the firm and details duly filed and not proved bogus or inflated the learned

KESARWANI & C0.,ALLAHABAD vs. JT.CIT., ALLAHABAD

In the result the appeal of the assessee is partly allowed

ITA 392/ALLD/2014[2009-10]Status: DisposedITAT Allahabad29 Nov 2024AY 2009-10
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. Neel Jain, CIT DR
Section 132Section 143(1)Section 153ASection 153A(1)(b)Section 271(1)(c)Section 36(1)

36(1) (iii) was not at all applicable and judicial pronouncements on this issue being totally in favour of assessee such disallowance confirmed as per para 7.4 of the order is unjustified. 7. That although the expenses on diesel oil was incurred on commercial vehicles of the firm and details duly filed and not proved bogus or inflated the learned

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

36 are as follows: “1. BECAUSE the appellant has already filed his written submission dated 17.04.2018 before the then Id. CIT(A) on which remand report was called for from the Id. Assessing Officer which he failed to do so, without referring to the submissions made by the appellant an ex-parte appellate order has been affirming the order passed

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 31/ALLD/2019[2009-10]Status: DisposedITAT Allahabad31 Oct 2025AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

section 153D on 26.03.2013, all these assessment orders were passed in the closing days of the financial year 2012-13. The assessees filed appeals against all these assessment orders before the ld. CIT(A)-3, Kanpur, who, after considering the issues on the basis of the grounds raised before her, passed her orders in all these appeals and aggrieved

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 32/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

section 153D on 26.03.2013, all these assessment orders were passed in the closing days of the financial year 2012-13. The assessees filed appeals against all these assessment orders before the ld. CIT(A)-3, Kanpur, who, after considering the issues on the basis of the grounds raised before her, passed her orders in all these appeals and aggrieved

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 33/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

section 153D on 26.03.2013, all these assessment orders were passed in the closing days of the financial year 2012-13. The assessees filed appeals against all these assessment orders before the ld. CIT(A)-3, Kanpur, who, after considering the issues on the basis of the grounds raised before her, passed her orders in all these appeals and aggrieved

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD vs. VIJAY STONE PRODUCTS, SONEBHADRA

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 64/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

section 153D on 26.03.2013, all these assessment orders were passed in the closing days of the financial year 2012-13. The assessees filed appeals against all these assessment orders before the ld. CIT(A)-3, Kanpur, who, after considering the issues on the basis of the grounds raised before her, passed her orders in all these appeals and aggrieved

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD vs. VIJAY STONE PRODUCT, SONEBHADRA

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 65/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

section 153D on 26.03.2013, all these assessment orders were passed in the closing days of the financial year 2012-13. The assessees filed appeals against all these assessment orders before the ld. CIT(A)-3, Kanpur, who, after considering the issues on the basis of the grounds raised before her, passed her orders in all these appeals and aggrieved

RAMJI VAISH,ALLAHABAD vs. DCIT, (CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 37/ALLD/2023[2006-07]Status: DisposedITAT Allahabad31 Oct 2025AY 2006-07

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

section 153D on 26.03.2013, all these assessment orders were passed in the closing days of the financial year 2012-13. The assessees filed appeals against all these assessment orders before the ld. CIT(A)-3, Kanpur, who, after considering the issues on the basis of the grounds raised before her, passed her orders in all these appeals and aggrieved

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 126/ALLD/2023[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

section 153D on 26.03.2013, all these assessment orders were passed in the closing days of the financial year 2012-13. The assessees filed appeals against all these assessment orders before the ld. CIT(A)-3, Kanpur, who, after considering the issues on the basis of the grounds raised before her, passed her orders in all these appeals and aggrieved

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 127/ALLD/2023[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

section 153D on 26.03.2013, all these assessment orders were passed in the closing days of the financial year 2012-13. The assessees filed appeals against all these assessment orders before the ld. CIT(A)-3, Kanpur, who, after considering the issues on the basis of the grounds raised before her, passed her orders in all these appeals and aggrieved

RAMJI VAISH,ALLAHABAD vs. DCIT, (CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 36/ALLD/2023[2005-06]Status: DisposedITAT Allahabad31 Oct 2025AY 2005-06

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

section 153D on 26.03.2013, all these assessment orders were passed in the closing days of the financial year 2012-13. The assessees filed appeals against all these assessment orders before the ld. CIT(A)-3, Kanpur, who, after considering the issues on the basis of the grounds raised before her, passed her orders in all these appeals and aggrieved

SUBHASH STONE PRODUCT (P) LTD.,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 107/ALLD/2019[2008-09]Status: DisposedITAT Allahabad31 Oct 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

section 153D on 26.03.2013, all these assessment orders were passed in the closing days of the financial year 2012-13. The assessees filed appeals against all these assessment orders before the ld. CIT(A)-3, Kanpur, who, after considering the issues on the basis of the grounds raised before her, passed her orders in all these appeals and aggrieved

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 125/ALLD/2023[2009-10]Status: DisposedITAT Allahabad31 Oct 2025AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

section 153D on 26.03.2013, all these assessment orders were passed in the closing days of the financial year 2012-13. The assessees filed appeals against all these assessment orders before the ld. CIT(A)-3, Kanpur, who, after considering the issues on the basis of the grounds raised before her, passed her orders in all these appeals and aggrieved

RAMJI VAISH,ALLAHABAD vs. DCIT(C.C.), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 101/ALLD/2023[2008-09]Status: DisposedITAT Allahabad31 Oct 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

section 153D on 26.03.2013, all these assessment orders were passed in the closing days of the financial year 2012-13. The assessees filed appeals against all these assessment orders before the ld. CIT(A)-3, Kanpur, who, after considering the issues on the basis of the grounds raised before her, passed her orders in all these appeals and aggrieved

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 38/ALLD/2023[2007-08]Status: DisposedITAT Allahabad31 Oct 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

section 153D on 26.03.2013, all these assessment orders were passed in the closing days of the financial year 2012-13. The assessees filed appeals against all these assessment orders before the ld. CIT(A)-3, Kanpur, who, after considering the issues on the basis of the grounds raised before her, passed her orders in all these appeals and aggrieved

M/S SUBHASH STONE PRODUCT PRIVATE LIMITED,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 108/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

section 153D on 26.03.2013, all these assessment orders were passed in the closing days of the financial year 2012-13. The assessees filed appeals against all these assessment orders before the ld. CIT(A)-3, Kanpur, who, after considering the issues on the basis of the grounds raised before her, passed her orders in all these appeals and aggrieved