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69 results for “bogus purchases”+ Disallowanceclear

Sorted by relevance

Mumbai1,868 Delhi1,007 Kolkata270 Jaipur255 Ahmedabad245 Chennai221 Bangalore169 Chandigarh147 Surat143 Hyderabad96 Pune95 Indore95 Raipur94 Amritsar69 Cochin59 Lucknow54 Rajkot53 Guwahati50 Nagpur50 Visakhapatnam44 Allahabad31 Agra28 Jodhpur26 Ranchi16 Cuttack12 Dehradun11 Patna11 Jabalpur4 Panaji2 Varanasi1

Key Topics

Addition to Income69 Section 14468 Disallowance56 Depreciation43 Natural Justice40 Section 250(6)38 Section 143(3)32 Section 25021 Section 80I20 Section 148

JALALABAD SOLVEX PRIVATE LTD,JALALABAD vs. PR COMMISSIONER OF INCOME TAX , AMRITSAR-1, PR COMMISSIONER OF INCOME TAX

In the result, the appeal filed by the assessee is allowed

ITA 117/ASR/2024[2014-2015]Status: DisposedITAT Amritsar29 Jan 2025AY 2014-2015

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Ashwani Kalia, C.A

Section 143(1)Section 143(3)Section 144BSection 147Section 148Section 263Section 263(1)

bogus purchases the entire purchase cannot be disallowed and it is the profit percentage embedded in such bogus purchase which

Showing 1–20 of 69 · Page 1 of 4

14

Section 10(38)14

INCOME TAX OFFICER, WARD-1, FARIDKOT, BSNL BUILDING vs. M/S VOHRA SOLVEX PVT. LTD, SADIQ ROAD

In the result, C.O. filed by the assessee is allowed

ITA 588/ASR/2024[2014-15]Status: DisposedITAT Amritsar29 Apr 2025AY 2014-15

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Sudhir Sehgal, A.R

Section 143(3)Section 148Section 250(6)Section 69C

bogus purchases by arriving at the conclusion that since the corresponding sales have been accepted and so entire alleged purchases cannot be disallowed

NEERAJ KUMAR SETHI,DELHI vs. ITO, NATIONAL FACELESS APPEAL CENTRE (NFAC)

In the result, the appeal filed by the assessee is allowed

ITA 9/ASR/2024[2014-15]Status: DisposedITAT Amritsar26 Sept 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashwani Kalia, C.A

Section 139Section 143(3)Section 144BSection 147Section 148Section 250Section 68

purchase being bogus needs to be disallowed u/s 69C as unexplained expenditure and has prayed for sustaining the order of the Ld. first

NASA AGRO INDUSTRIES PRIVATE LIMITED,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 236/ASR/2023[2011-12]Status: DisposedITAT Amritsar26 Sept 2025AY 2011-12

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Y. K. Sud & Sh. P. K. Anand, CAs

Section 132Section 142(1)Section 143(3)Section 148Section 153cSection 250

purchase alleged as bogus amounting to Rs. 51.57 lakhs should not be disallowed but only the profit element embedded in such

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 78/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 77/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 80/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 26/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 76/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 27/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 33/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 34/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVATE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 58/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVTE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 59/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 65/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 25/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 64/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 66/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 67/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 63/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made