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90 results for “disallowance”+ Bogus Purchasesclear

Sorted by relevance

Mumbai6,199 Delhi1,943 Kolkata809 Chennai492 Ahmedabad379 Jaipur332 Surat326 Bangalore304 Chandigarh191 Pune143 Indore135 Hyderabad129 Raipur122 Amritsar90 Nagpur76 Lucknow70 Rajkot65 Cochin59 Guwahati52 Calcutta52 Visakhapatnam48 Cuttack39 Allahabad32 Agra31 Jodhpur26 Ranchi17 Karnataka13 Dehradun12 Patna12 Jabalpur5 Telangana4 Panaji4 SC3 Orissa3 Varanasi2 Punjab & Haryana1 Gauhati1 ASHOK BHAN DALVEER BHANDARI1 Bombay1

Key Topics

Addition to Income90 Section 14469 Disallowance69 Section 250(6)48 Depreciation45 Natural Justice41 Section 143(3)38 Section 14832 Section 25029 Section 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)

bogus purchases the entire purchase cannot be disallowed and it is the profit percentage embedded in such bogus purchase which

Showing 1–20 of 90 · Page 1 of 5

23

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S PUNJAB RICE LAND PRIVATE LIMITED , TARN TARAN

In the result, both the appeals of the revenue are dismissed and

ITA 44/ASR/2021[2012-13]Status: DisposedITAT Amritsar15 Nov 2022AY 2012-13

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

For Appellant: Sh. Jatinder Nagpal, Adv. & Sh. Nimish Nagpal, CAFor Respondent: Sh. Rohit Mehra, CIT DR

disallowed the purchases amounting to Rs. 3,21,96,804/- and added to the income of the assesse for the assessment year 2012-13, holding that the assessee has taken accommodation entry against these bogus

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S PUNJAB RICE LAND PRIVATE LIMITED, TARN TARAN

In the result, both the appeals of the revenue are dismissed and

ITA 45/ASR/2021[2014-15]Status: DisposedITAT Amritsar15 Nov 2022AY 2014-15

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

For Appellant: Sh. Jatinder Nagpal, Adv. & Sh. Nimish Nagpal, CAFor Respondent: Sh. Rohit Mehra, CIT DR

disallowed the purchases amounting to Rs. 3,21,96,804/- and added to the income of the assesse for the assessment year 2012-13, holding that the assessee has taken accommodation entry against these bogus

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

bogus purchases by arriving at the conclusion that since the corresponding sales have been accepted and so entire alleged purchases cannot be disallowed

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

purchase being bogus needs to be disallowed u/s 69C as unexplained expenditure and has prayed for sustaining the order of the Ld. first

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

purchase alleged as bogus amounting to Rs. 51.57 lakhs should not be disallowed but only the profit element embedded in such

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)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

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)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

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)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

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)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

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)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

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)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

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)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

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)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

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)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

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)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

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)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

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)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

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)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made

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)

bogus purchases. Further the Ld. Authorities accepted the sales made corresponding to that purchases, opening and closing stock has been accepted and creditors and debtors has been accepted, which has duly been recorded in the books of assess company and reflected in the P&L Account and Balance sheet of assessee company, so, it is requested that addition made