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79 results for “bogus purchases”+ Section 13(1)(b)clear

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Key Topics

Addition to Income76Section 14473Disallowance50Section 143(3)43Depreciation43Section 250(6)42Natural Justice42Section 14838Section 68

MESERS SUPERTECH FORGINGS(INDIA) PVT.LTD.,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE IV, JALANDHAR

In the result, the appeal of the Assessee is allowed

ITA 563/ASR/2018[2010-11]Status: DisposedITAT Amritsar02 Aug 2021AY 2010-11
Section 143(3)Section 147

13. The Ld. AR further submitted that there are certain factual points which are very much necessary before deciding the issue of bogus purchase particularly considering the fact that the sale tax authority based on whom the whole allegation has been made, has accepted the sales made by Mr. madanlalPahuja whose statement was recorded by the investigation wing

PUNEET SAHDEV,JAMMU vs. THE INCOME TAX OFFICER, JAMMU

ITA 579/ASR/2016[2009-10]Status: DisposedITAT Amritsar30 Jun 2020AY 2009-10

Bench: Shri L. P. Sahu & Shri Ravish Sood

Shri P.N Arora, A.R)

Showing 1–20 of 79 · Page 1 of 4

20
Section 80I20
Section 25015
Section 14714
For Appellant:
For Respondent: Shri M.P Singh, CIT D.R
Section 143(3)Section 271(1)(c)Section 68

b r i c s . T h e A O f o u n d t h r e e e n t i t i e s w h o w e r e indulging in bogus billing activities. A.O. found that the purchases made by the assessee from these entities were bogus. This being a finding of fact

SH. PUNEET SEHDEV PROP,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

ITA 305/ASR/2015[2008-09]Status: DisposedITAT Amritsar30 Jun 2020AY 2008-09

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N Arora, A.R)For Respondent: Shri M.P Singh, CIT D.R
Section 143(3)Section 271(1)(c)Section 68

b r i c s . T h e A O f o u n d t h r e e e n t i t i e s w h o w e r e indulging in bogus billing activities. A.O. found that the purchases made by the assessee from these entities were bogus. This being a finding of fact

SH. PUNEET SEHDEV PROP;,JAMMU vs. THE INCOME-TAX OFFICER,, JAMMU

ITA 5/ASR/2013[2009-10]Status: DisposedITAT Amritsar30 Jun 2020AY 2009-10

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N Arora, A.R)For Respondent: Shri M.P Singh, CIT D.R
Section 143(3)Section 271(1)(c)Section 68

b r i c s . T h e A O f o u n d t h r e e e n t i t i e s w h o w e r e indulging in bogus billing activities. A.O. found that the purchases made by the assessee from these entities were bogus. This being a finding of fact

INCOME TAX OFFICER, JAMMU vs. SH. PUNEET SEHDEV, PROP., JAMMU

ITA 547/ASR/2016[2009-10]Status: DisposedITAT Amritsar30 Jun 2020AY 2009-10

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N Arora, A.R)For Respondent: Shri M.P Singh, CIT D.R
Section 143(3)Section 271(1)(c)Section 68

b r i c s . T h e A O f o u n d t h r e e e n t i t i e s w h o w e r e indulging in bogus billing activities. A.O. found that the purchases made by the assessee from these entities were bogus. This being a finding of fact

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)

1,99,38,775/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities

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)

1,99,38,775/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities

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)

1,99,38,775/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities

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)

1,99,38,775/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities

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)

1,99,38,775/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities

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)

1,99,38,775/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities

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)

1,99,38,775/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities

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)

1,99,38,775/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities

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

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

Section 144Section 250(6)

1,99,38,775/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities

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)

1,99,38,775/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities

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

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

Section 144Section 250(6)

1,99,38,775/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities

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)

1,99,38,775/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities

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)

1,99,38,775/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities

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)

1,99,38,775/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities

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)

1,99,38,775/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities