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15 results for “bogus purchases”+ Unexplained Investmentclear

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Key Topics

Addition to Income15Section 14813Section 143(3)12Section 14712Section 6811Section 250(6)5Natural Justice5Section 1444Section 1514

MESERS SUPERTECH FORGINGS(INDIA) PVT.LTD.,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE IV, JALANDHAR

In the result, the appeal of the Assessee is allowed

ITA 563/ASR/2018[2010-11]Status: DisposedITAT Amritsar02 Aug 2021AY 2010-11
Section 143(3)Section 147

Unexplained investments (Undisclosed cash purchases) - Assessing Officer made addition on account of undisclosed cash purchases and bogus sundry creditors - However

M/S BLUE CITY TOWNSHIP & COLONIZERS,AMRITSAR. vs. THE INCOME TAX OFFICER,, AMRITSAR.

ITA 90/ASR/2017[2009-10]Status: DisposedITAT Amritsar14 Jul 2023AY 2009-10

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

Section 147Section 148
Section 1324
Disallowance4
Reassessment3
Section 151
Section 234A
Section 69

unexplained investment as per the provisions of section 69 of the I. T. Act. He argued that no addition for undisclosed investment can be made merely relying on the third party statement and evidence which has been retracted as recorded in the back of the assessee; that the evidences relied upon by the AO for framing assessment were never confronted

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

bogus accommodation entries by way of investments of certain amount and further made an addition on account of said Investment, since AO issued said notice merely on basis of information received from department and he had not pointed out as to how investment in question was unexplained income of assessee, impugned order passed by AO was to be quashed

INCOME TAX OFFICER,WARD 1 (2), BATHINDA vs. MESERS SHREE BHAGWATI COTTON TRADERS ,, BATHINDA

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

ITA 479/ASR/2018[2009-10]Status: DisposedITAT Amritsar13 Oct 2022AY 2009-10

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

Section 143(3)Section 148Section 250(6)Section 68

bogus and made addition - High Court in impugned order noted that purchases made by assessee- trader were duly supported by bills and payments were made by account payee cheque and seller also confirmed transaction and there was no evidence to show that amount was recycled back to assessee, and held that addition was not called for - 'Whether, on facts

MESERS SHREE BHAGWATI COTTON TRADERS,BATHINDA vs. INCOME TAX OFFICER,WARD 1 (2), BATHINDA

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

ITA 480/ASR/2018[2009-10]Status: DisposedITAT Amritsar13 Oct 2022AY 2009-10

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

Section 143(3)Section 148Section 250(6)Section 68

bogus and made addition - High Court in impugned order noted that purchases made by assessee- trader were duly supported by bills and payments were made by account payee cheque and seller also confirmed transaction and there was no evidence to show that amount was recycled back to assessee, and held that addition was not called for - 'Whether, on facts

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

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

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

unexplained amount on account of Bogus sale/purchases of shares from Shell companies (in the case of Assessee from M/s Dhanjeela investment and trading company as per investigation report), purchased

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

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

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

unexplained amount on account of Bogus sale/purchases of shares from Shell companies (in the case of Assessee from M/s Dhanjeela investment and trading company as per investigation report), purchased

INCOME TAX OFFICER, WARD 2(2), JAMMU vs. SH. NEERAJ AGGARWAL , JAMMU

In the result, the Revenue’s appeal is allowed for statistical purposes

ITA 349/ASR/2017[2010-11]Status: DisposedITAT Amritsar06 Aug 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 349/(Asr)/2017 Assessment Year: 2010-11

For Appellant: Sh. Alok Kumar, CIT-DRFor Respondent: Sh. S. Krishnan (Adv.)
Section 143(2)Section 143(3)Section 144Section 145(3)Section 80

bogus, and the production figures manipulated, with the unit manufacturing only electrical 8 ITO v. Neeraj Aggarwal lamination. It is this that led to his ‘rejection’ of the assessee’s accounts as not reliable. The AO’s stating of the rejection of the assessee’s accounts has to be therefore understood in this context, i.e., of the same having been

MESERS GANESH RICE MILLS,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, BATHINDA

In the result the appeal of the assessee ITA No

ITA 287/ASR/2018[2014-15]Status: DisposedITAT Amritsar15 Feb 2023AY 2014-15

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

For Appellant: Sh. Sudhir Sehgal, A. RFor Respondent: Sh. Rohit Mehra, CIT DR
Section 133ASection 143(3)Section 250(6)

unexplained expenditure incurred by the appellant being the payment made by the assessee company to above-mentioned Sh. Rajesh Dhawan for opening a bank account in the name of Vasudev Sales Corporation for facilitation of the appellant company. The Assessing Officer made no separate addition but covered it under the above- mentioned disallowance of Rs. 11,21,118/-. I have

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

SMT. KIRAN MAHAJAN,JAMMU vs. INCOME TAX OFFICER, WARD-1(2) JAMMU

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 319/ASR/2017[2012-13]Status: DisposedITAT Amritsar31 Jul 2018AY 2012-13

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 319 & S.A. 15/(Asr)/2017 Assessment Year: 2012-13

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. A. N. Mishra (D.R.)
Section 133(6)Section 143(3)

bogus sundry creditors without rejecting the books of accounts and without invoking the provisions of section 145(3) of the IT Act, 1961. As such the addition made is bad and is illegal in the eyes of law and the same may be deleted.’ 4. Before us, the thrust of the assessee’s case was that no fresh notices were

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU vs. M/S MOHD ASRAF SHEIKH, JAMMU

In the result, the appeal of the Revenue is allowed

ITA 212/ASR/2019[2015-16]Status: DisposedITAT Amritsar26 Jul 2023AY 2015-16

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

For Appellant: Sh. Vinay Jamwal, CAFor Respondent: Smt. Ratinder Kaur, Sr. DR
Section 68

investments made, by the creditors in the form of advances against the alleged purchases of land parcels which haven’t been even registered in their name. In our view the it is the case of the AO to hold that it is the income of the assessee, and the initial and primary onus is not discharged by the appellant assessee

SHRI DARPAN JAIN,JALANDHAR vs. INCOME TAX WARD - 1(1), JALANDHAR

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

ITA 577/ASR/2019[2011-12]Status: DisposedITAT Amritsar10 Oct 2022AY 2011-12

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

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Ms. Amanpreet Kaur, Sr. DR
Section 131Section 147Section 36Section 68

purchase of land. As far as availability of opening balance of capital account is concerned, the same gets absorbed in the investment in fixed assets. The assessee has not filed fund flow to show how interest free funds were advanced for non-business use. The assessee has incurred interest expenditure on loans raised for business purposes. In view

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

INCOME TAX OFFICER, WARD 3(2), SRINAGAR vs. M/S M M I ENTERPRISES, SRINAGAR

In the result, the appeal filed by the Revenue Department stands dismissed

ITA 392/ASR/2017[2012-13]Status: DisposedITAT Amritsar21 Feb 2018AY 2012-13

Bench: Sh. R.S.Syal & Sh. N.K.Choudhryita No.392(Asr)/2017 Assessment Year:2012-13

For Appellant: Sh. S.S. Negi (DR)For Respondent: None
Section 133(6)

purchase, various expenses etc, as debited in the profit and loss account along with the supporting documents. The assessee submitted all these details and the same was examined by the AO, however, on perusal of these details, it was noticed by the AO that the assessee has shown sundry creditors at Rs.85,89,800/- as "advances from buyers" and Rs.20