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46 results for “bogus purchases”+ Section 148clear

Sorted by relevance

Mumbai1,269Delhi498Jaipur229Kolkata222Ahmedabad163Chennai106Chandigarh104Surat102Bangalore96Rajkot81Cochin59Raipur57Indore55Pune55Guwahati55Hyderabad50Amritsar46Visakhapatnam40Lucknow31Nagpur28Patna18Allahabad17Jodhpur15Agra14Ranchi14Supreme Court11Cuttack5Dehradun5Jabalpur3Panaji1Varanasi1

Key Topics

Section 14468Addition to Income46Section 250(6)38Natural Justice36Disallowance35Depreciation33Section 14826Section 14714Section 6814Section 143(3)

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)

section 144B is erroneous in so far as prejudicial to the interest of revenue on the issue of net profit rate applied by him on the amount of bogus purchases. 3. That Pr.CIT has erred in law and on facts in ignoring that the case of the assessee was reopened u/s 148

Showing 1–20 of 46 · Page 1 of 3

13
Section 2638
Reassessment7

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

section 68 solely on basis of information received from Investigation Wing that lenders from whom assessee-company acquired loans were indulged in bogus accommodation entries, since assessee was not granted an opportunity to cross-examine persons whose statements were recorded during Investigation, Impugned addition made on basis of such investigation which was not privy to assessee were to be deleted

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

148 of the Act for reassessment proceedings was not valid.” 9 I.T.A. No. 9/Asr/2024 Assessment Year: 2014-15 12. He further submitted that all the invoices of purchases and sales now alleged as bogus were already recorded in regular books , and examined in course of regular assessment u/s 143(3) and accepted and there is nothing new which has been

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

section 132. 5. That on the facts & circumstances of the case addition of total amount of alleged purchases is illegal as department on similar facts has made additions of only 5% profit element embedded in such purchases.” 3. Brief facts emerging from records are that the assessee is engaged in the business of running a Solvent Extraction Plant, Cotton factory

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days