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20 results for “bogus purchases”+ Section 116clear

Sorted by relevance

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Key Topics

Section 271(1)(c)30Section 80I20Addition to Income20Section 153D18Deduction13Section 27112Section 143(3)12Section 14812Section 25011

INCOME TAX OFFICER ( TDS) -1, JALANDHAR vs. SHRI MADAN LAL, SHAHKOT

In the result, the appeals of the revenue bearing ITA Nos

ITA 24/ASR/2022[2009-10]Status: DisposedITAT Amritsar27 Jul 2023AY 2009-10

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

Section 153DSection 250(6)Section 27Section 271Section 271(1)(c)

Section 271 (1) (c) having disappeared with the deletion by the I.T.A. Nos.23 to 28/Asr/2022 6 Assessment Years: 2008-09 to 2013-14 CIT (A) of the addition made by the AO, the latter continued with the penalty proceedings and imposed the penalty as noted above. This was set aside by the CIT (A). The Revenue then went in appeal

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI MADAN LAL, SHAHKOT

In the result, the appeals of the revenue bearing ITA Nos

Section 3210
Depreciation10
Disallowance10
ITA 26/ASR/2022[2011-12]Status: DisposedITAT Amritsar27 Jul 2023AY 2011-12

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

Section 153DSection 250(6)Section 27Section 271Section 271(1)(c)

Section 271 (1) (c) having disappeared with the deletion by the I.T.A. Nos.23 to 28/Asr/2022 6 Assessment Years: 2008-09 to 2013-14 CIT (A) of the addition made by the AO, the latter continued with the penalty proceedings and imposed the penalty as noted above. This was set aside by the CIT (A). The Revenue then went in appeal

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI MADAN LAL, SHAHKOT

In the result, the appeals of the revenue bearing ITA Nos

ITA 27/ASR/2022[2012-13]Status: DisposedITAT Amritsar27 Jul 2023AY 2012-13

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

Section 153DSection 250(6)Section 27Section 271Section 271(1)(c)

Section 271 (1) (c) having disappeared with the deletion by the I.T.A. Nos.23 to 28/Asr/2022 6 Assessment Years: 2008-09 to 2013-14 CIT (A) of the addition made by the AO, the latter continued with the penalty proceedings and imposed the penalty as noted above. This was set aside by the CIT (A). The Revenue then went in appeal

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI MADAN LAL, SHAHKOT

In the result, the appeals of the revenue bearing ITA Nos

ITA 25/ASR/2022[2010-11]Status: DisposedITAT Amritsar27 Jul 2023AY 2010-11

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

Section 153DSection 250(6)Section 27Section 271Section 271(1)(c)

Section 271 (1) (c) having disappeared with the deletion by the I.T.A. Nos.23 to 28/Asr/2022 6 Assessment Years: 2008-09 to 2013-14 CIT (A) of the addition made by the AO, the latter continued with the penalty proceedings and imposed the penalty as noted above. This was set aside by the CIT (A). The Revenue then went in appeal

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI MADAN LAL, SHAHKOT

In the result, the appeals of the revenue bearing ITA Nos

ITA 28/ASR/2022[2013-14]Status: DisposedITAT Amritsar27 Jul 2023AY 2013-14

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

Section 153DSection 250(6)Section 27Section 271Section 271(1)(c)

Section 271 (1) (c) having disappeared with the deletion by the I.T.A. Nos.23 to 28/Asr/2022 6 Assessment Years: 2008-09 to 2013-14 CIT (A) of the addition made by the AO, the latter continued with the penalty proceedings and imposed the penalty as noted above. This was set aside by the CIT (A). The Revenue then went in appeal

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR vs. SHRI MADAN LAL, SHAHKOT

In the result, the appeals of the revenue bearing ITA Nos

ITA 23/ASR/2022[2008-09]Status: DisposedITAT Amritsar27 Jul 2023AY 2008-09

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

Section 153DSection 250(6)Section 27Section 271Section 271(1)(c)

Section 271 (1) (c) having disappeared with the deletion by the I.T.A. Nos.23 to 28/Asr/2022 6 Assessment Years: 2008-09 to 2013-14 CIT (A) of the addition made by the AO, the latter continued with the penalty proceedings and imposed the penalty as noted above. This was set aside by the CIT (A). The Revenue then went in appeal

SHRI BABBU SINGH S/O SHRI NACHHATER SINGH,BATHINDA vs. INCOME TAX OFFICEER WARD-2(1), BATHINDA

In the result all the appeals of the assessee are allowed for statistical purposes

ITA 163/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Jul 2021AY 2010-11

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 148Section 151Section 546Section 54B

purchase of agricultural land u/s 54B calculated the capital gain in all the three cases as under:- S.No. Name of Assessee Capital Gain Assessed 1. Sh. Boota Singh Rs. 95,90, 100/- 2. Sh. Babbu Singh Rs. 95,90, 100/- 3. Sh. Nachhatar Singh Rs. 87,49,720/- ITA Nos. 162 to 164/Asr/2019 6 6. The assessees filed appeals before

SHRI NACHHATER SINGH S/O SHRI GURBAKSH SINGH,BATHINDA vs. INCOME TAX OFFICEER , BATHINDA

In the result all the appeals of the assessee are allowed for statistical purposes

ITA 164/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Jul 2021AY 2010-11

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 148Section 151Section 546Section 54B

purchase of agricultural land u/s 54B calculated the capital gain in all the three cases as under:- S.No. Name of Assessee Capital Gain Assessed 1. Sh. Boota Singh Rs. 95,90, 100/- 2. Sh. Babbu Singh Rs. 95,90, 100/- 3. Sh. Nachhatar Singh Rs. 87,49,720/- ITA Nos. 162 to 164/Asr/2019 6 6. The assessees filed appeals before

SHRI.BOOTA SINGH S/O. SH. NACHATER SINGH, BATHINDA vs. INCOME TAX OFFICER WARD-2(1), BATHINDA

In the result all the appeals of the assessee are allowed for statistical purposes

ITA 162/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Jul 2021AY 2010-11

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 148Section 151Section 546Section 54B

purchase of agricultural land u/s 54B calculated the capital gain in all the three cases as under:- S.No. Name of Assessee Capital Gain Assessed 1. Sh. Boota Singh Rs. 95,90, 100/- 2. Sh. Babbu Singh Rs. 95,90, 100/- 3. Sh. Nachhatar Singh Rs. 87,49,720/- ITA Nos. 162 to 164/Asr/2019 6 6. The assessees filed appeals before

INCOME TAX OFFICER WARD-1 (1), JALANDHAR vs. SHRI ANIL KUMAR WASON, JALANDHAR

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

ITA 164/ASR/2023[2014-15]Status: DisposedITAT Amritsar09 Nov 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 164/Asr/2023 Assessment Year: 2014-15

Section 143(2)Section 143(3)Section 250

section 143(2), notice was issued by the ld. AO. In scrutiny assessment, assessee filed relevant documents before the ld. AO specially all the Sundry Creditors of the assessee amounts to Rs.5,68,93,270/-. The assessment was completed u/s. 143(3). The ld. AO made an addition amount of Rs.5,68.93,270/- I.T.A. No.164/Asr/2023 3 Assessment Year

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 290/ASR/2015[2003-04]Status: DisposedITAT Amritsar24 Feb 2023AY 2003-04

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

116 (Trib) relied upon by the Ld. AR (supra), it was held that if two units falls within one premises then only one consolidated license for the manufacture of goods has to be obtained as the object behind the grant of consolidated license is that any person manufacturing different excisable goods within one factory area is entitled to obtain

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 292/ASR/2015[2006-07]Status: DisposedITAT Amritsar24 Feb 2023AY 2006-07

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

116 (Trib) relied upon by the Ld. AR (supra), it was held that if two units falls within one premises then only one consolidated license for the manufacture of goods has to be obtained as the object behind the grant of consolidated license is that any person manufacturing different excisable goods within one factory area is entitled to obtain

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE DY COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 417/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

116 (Trib) relied upon by the Ld. AR (supra), it was held that if two units falls within one premises then only one consolidated license for the manufacture of goods has to be obtained as the object behind the grant of consolidated license is that any person manufacturing different excisable goods within one factory area is entitled to obtain

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 291/ASR/2015[2004-05]Status: DisposedITAT Amritsar24 Feb 2023AY 2004-05

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

116 (Trib) relied upon by the Ld. AR (supra), it was held that if two units falls within one premises then only one consolidated license for the manufacture of goods has to be obtained as the object behind the grant of consolidated license is that any person manufacturing different excisable goods within one factory area is entitled to obtain

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 289/ASR/2015[2002-03]Status: DisposedITAT Amritsar24 Feb 2023AY 2002-03

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

116 (Trib) relied upon by the Ld. AR (supra), it was held that if two units falls within one premises then only one consolidated license for the manufacture of goods has to be obtained as the object behind the grant of consolidated license is that any person manufacturing different excisable goods within one factory area is entitled to obtain

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 293/ASR/2015[2007-08]Status: DisposedITAT Amritsar24 Feb 2023AY 2007-08

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

116 (Trib) relied upon by the Ld. AR (supra), it was held that if two units falls within one premises then only one consolidated license for the manufacture of goods has to be obtained as the object behind the grant of consolidated license is that any person manufacturing different excisable goods within one factory area is entitled to obtain

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 294/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

116 (Trib) relied upon by the Ld. AR (supra), it was held that if two units falls within one premises then only one consolidated license for the manufacture of goods has to be obtained as the object behind the grant of consolidated license is that any person manufacturing different excisable goods within one factory area is entitled to obtain

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 471/ASR/2015[2010-11]Status: DisposedITAT Amritsar24 Feb 2023AY 2010-11

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

116 (Trib) relied upon by the Ld. AR (supra), it was held that if two units falls within one premises then only one consolidated license for the manufacture of goods has to be obtained as the object behind the grant of consolidated license is that any person manufacturing different excisable goods within one factory area is entitled to obtain

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 255/ASR/2015[2008-09]Status: DisposedITAT Amritsar24 Feb 2023AY 2008-09

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

116 (Trib) relied upon by the Ld. AR (supra), it was held that if two units falls within one premises then only one consolidated license for the manufacture of goods has to be obtained as the object behind the grant of consolidated license is that any person manufacturing different excisable goods within one factory area is entitled to obtain

THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

ITA 470/ASR/2015[2009-10]Status: DisposedITAT Amritsar24 Feb 2023AY 2009-10

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

Section 143(3)Section 250Section 32Section 43(1)Section 80I

116 (Trib) relied upon by the Ld. AR (supra), it was held that if two units falls within one premises then only one consolidated license for the manufacture of goods has to be obtained as the object behind the grant of consolidated license is that any person manufacturing different excisable goods within one factory area is entitled to obtain