BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

6 results for “bogus purchases”+ Section 263clear

Sorted by relevance

Mumbai153Delhi151Kolkata84Jaipur72Ahmedabad55Chennai46Bangalore45Chandigarh37Rajkot35Surat23Guwahati22Indore21Pune20Agra19Lucknow17Nagpur14Raipur13Jodhpur12Hyderabad6Amritsar6Varanasi5Jabalpur4Cuttack4Patna3Ranchi3Panaji2Allahabad2Dehradun2

Key Topics

Section 143(3)11Section 26311Addition to Income6Section 1474Section 69C3Section 250(6)2Section 1482Business Income2Natural Justice2Bogus Purchases

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 263(1) of the Act, 1961 and as per the opinion of the Ld . PCIT, the assessment order has been passed without making inquiries or verification which should have been made, and he has observed, that the AO had concluded that the appellant had made bogus purchase

2
Reassessment2

SHRI SHAM SUNDER AGGARWAL,KAPURTHALA vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JALANDHAR

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

ITA 17/ASR/2021[2011-12]Status: DisposedITAT Amritsar27 Apr 2023AY 2011-12

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

Section 143(3)Section 147Section 148Section 151Section 263Section 263o

263 cannot be invoked to enlarge the scope of jurisdiction, to make addition beyond the subject matter of reasons recorded u/s.148. iii) Now coming to the merits of the proposed addition of the entire purchases made from these 18, being bogus, this allegation is absolutely false, baseless and totally de hors the facts on record. Undoubtedly, the I.T.A. No.17/Asr/2021

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

SHRI SHADI LAL JAIN,JALANDHAR vs. INCOME TAX OFFICER WARD II (2), JALANDHAR

In the result, the appeal filed by the department is dismissed in the

ITA 59/ASR/2013[1998-99]Status: DisposedITAT Amritsar06 Oct 2023AY 1998-99

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

Section 139(1)Section 143(3)Section 250(6)Section 263

263 r.w.s. 143(3) of the Act. The ld. AR for the assessee fully relied on the order of the Coordinate Bench of ITAT Amritsar in the case of I.T.A. No. 59/Asr/2013 4 Assessment Year: 1998-99 Smt. Anu Mehra, ITA No.511(Asr)/2009, Date of pronouncement- 18.01.2010,in which it was held as under: ”4. In 'Manoj Aggarwal

AAPNA MARBLE,G T ROAD BHUCHO KALAN vs. DY COMMISSIONER OF INCOME TAX, CIRCLE II BATHINDA

In the result, the appeal filed by the assessee is allowed

ITA 639/ASR/2024[2016-17]Status: DisposedITAT Amritsar27 Oct 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashwani Kalia, C.A
Section 133ASection 143(3)Section 250

bogus ( forced to be prepared at site document, as evident from the contents of para 6 and 7 of the affidavit ) and has no relation to the existing business of the assessee and the names depicted in such list of debtors , are all fictitious and the said persons named therein , do not simply exist . 14. He further submitted that

SH. YASH PAUL KHANNA PROP.,JALANDHAR vs. INCOME TAX OFFICER, JALANDHAR

In the result, the appeal filed by the assessee is allowed

ITA 211/ASR/2007[2001-02]Status: DisposedITAT Amritsar07 Oct 2025AY 2001-02

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Y. K. Sud, C.A
Section 143(3)Section 234Section 250(6)Section 263

section quoted by the AO is 143(3) dated 03.02.2006, we find from records that in this case the original assessment was framed on 23.02.2024, u/s 143(3) on a total income of Rs.1,35,690/- (as against return income of Rs.1,06,150/- ), which has been subsequently set aside by the ld. CIT, Jalandhar-II, by invoking his jurisdiction