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3 results for “bogus purchases”+ Section 134(4)clear

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Mumbai109Delhi71Cochin57Jaipur48Bangalore33Chennai26Ahmedabad24Raipur16Chandigarh15Hyderabad11Lucknow8Kolkata7Allahabad5Indore3Jodhpur3Amritsar3Pune2Surat1Cuttack1Guwahati1Agra1

Key Topics

Section 14812Section 143(3)5Reassessment3Addition to Income3Section 1322Section 250(6)2Section 133(6)2Reopening of Assessment2

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

4. In view of the above facts, I have reason to believe that an amount of Rs. 51,57,053/- which was chargeable to tax in the case of the assessee for the assessment year 2011- 12 has escaped assessment within the meaning of section 147 of the Act. To assess this income and also any other income chargeable

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 293/ASR/2024[2017-18]Status: DisposedITAT Amritsar16 Jun 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

purchase expenses for material. 3. In view of the facts, enquiry letter, No 1465 dated 14.03.2019 was Issued to the assessee u/s 133(6) of the Act after, obtaining necessary approval from the competent authority and the assessee was required to explain details of work done on behalf of M/s Dineshchandra R Agrawal Infracon Pvt Ltd, copies of sub contract

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 292/ASR/2024[2016-17]Status: DisposedITAT Amritsar16 Jun 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

purchase expenses for material. 3. In view of the facts, enquiry letter, No 1465 dated 14.03.2019 was Issued to the assessee u/s 133(6) of the Act after, obtaining necessary approval from the competent authority and the assessee was required to explain details of work done on behalf of M/s Dineshchandra R Agrawal Infracon Pvt Ltd, copies of sub contract