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43 results for “bogus purchases”+ Section 69clear

Sorted by relevance

Mumbai791Delhi434Jaipur172Kolkata125Chennai121Bangalore111Ahmedabad102Chandigarh70Cochin57Hyderabad54Indore52Surat52Rajkot49Raipur44Amritsar43Visakhapatnam31Guwahati31Pune31Nagpur28Allahabad26Jodhpur22Lucknow20Agra17Cuttack8Patna7Dehradun7Ranchi6Jabalpur4Varanasi2Panaji1

Key Topics

Section 14466Addition to Income43Disallowance39Section 250(6)36Depreciation33Natural Justice33Section 14815Section 143(3)8Section 147

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 of the Act as the Assessing Officer had failed to make necessary inquiries or verification forming the basis of adopting the additional net profit @2% of bogus purchases i.e. Rs. 6,69

Showing 1–20 of 43 · Page 1 of 3

6
Section 2635
Section 2504
Section 694

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

69,535.00 SALES Alleged Bogus SALES Supported by Sales made to Riddhi Siddhi invoice and Ledger A/c Same PAN number Ashok Gupta 1,00,78,110.00 8. During reassessment proceedings, queries were raised and written submissions were filed , books produced, stock registers examined depicting inflow and outflow of goods traded , copies of purchase and sale bills filed

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)

69,51,273/- 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 accepted

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

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

Section 144Section 250(6)

69,51,273/- 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 accepted

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVATE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 58/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

69,51,273/- 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 accepted

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)

69,51,273/- 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 accepted

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)

69,51,273/- 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 accepted

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)

69,51,273/- 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 accepted

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)

69,51,273/- 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 accepted

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)

69,51,273/- 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 accepted

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)

69,51,273/- 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 accepted

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)

69,51,273/- 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 accepted

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)

69,51,273/- 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 accepted

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)

69,51,273/- 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 accepted

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)

69,51,273/- 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 accepted

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)

69,51,273/- 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 accepted

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)

69,51,273/- 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 accepted

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)

69,51,273/- 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 accepted

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)

69,51,273/- 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 accepted

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)

69,51,273/- 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 accepted