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4 results for “bogus purchases”+ Section 201clear

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Mumbai131Delhi130Jaipur67Hyderabad33Kolkata29Raipur23Chennai20Bangalore20Jodhpur15Rajkot11Chandigarh10Surat9Ahmedabad8Indore6Pune6Varanasi5Amritsar4Cuttack3Jabalpur1

Key Topics

Section 14812Section 143(3)7Addition to Income4Section 69C3Reassessment3Section 1322Section 250(6)2Section 133(6)2Reopening of Assessment

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

sections are always saved. 15. This ground of appeal no – 4 is decided against the assessee. 16. Now, coming back to the remaining grounds of appeal: 17. First ground of appeal: The Ld. AR of the assessee submitted that in the instant case his objection is against the reopening on the basis of information passed on by the DDIT investigation

2

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)

201,5-16. However, in view of the facts stated above, I am of the opinion that the no sub contract work was performed by the, I.T.A. Nos. 292 & 293/Asr/2024 7 And C.O. Nos. 01 & 02/Asr/2025 assessee and It introduced Its own unaccounted money in the books of accounts in the garb of sub contract receipts. Hence, the amount

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)

201,5-16. However, in view of the facts stated above, I am of the opinion that the no sub contract work was performed by the, I.T.A. Nos. 292 & 293/Asr/2024 7 And C.O. Nos. 01 & 02/Asr/2025 assessee and It introduced Its own unaccounted money in the books of accounts in the garb of sub contract receipts. Hence, the amount

M/S. SATIA INDUSTRIES LIMITED,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

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

ITA 193/ASR/2022[2018-19]Status: DisposedITAT Amritsar13 Jun 2023AY 2018-19

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

Section 115BSection 143(3)Section 144C(8)Section 250oSection 69C

purchase ESCerts. l. The energy saving certificates (ESCerts) are also issued as the energy saving also reduces the emission of carbon heat & gases. m. It is submitted that the receipts generated from the sale proceeds of RECs/ESCerts are not liable to tax for the assessment year under consideration in terms of sections