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432 results for “bogus purchases”

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Mumbai9,060 Delhi3,259 Kolkata1,342 Chennai767 Ahmedabad739 Jaipur718 Pune636 Surat476 Bangalore432 Chandigarh344 Hyderabad279 Indore237 Raipur212 Rajkot150 Nagpur135 Amritsar129 Karnataka128 Visakhapatnam95 Lucknow92 Cuttack88 Guwahati79 Cochin73 Calcutta71 Agra63 Jodhpur59 Patna51 Ranchi40 Allahabad35 Dehradun25 Telangana24 Jabalpur15 Varanasi9 Panaji7 SC7 Orissa3 Gauhati2 ASHOK BHAN DALVEER BHANDARI1 Rajasthan1 Punjab & Haryana1 Bombay1

Key Topics

Addition to Income75 Section 14867 Section 143(3)57 Section 153C51 Section 153A44 Disallowance39 Section 6835 Section 133A30 Section 13227

M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , MANGALURU

In the result, appeals of the assessee in ITA Nos

ITA 431/BANG/2024[2013-14]Status: DisposedITAT Bangalore03 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Narendra Sharma, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 132Section 132(4)Section 153ASection 153DSection 234A

bogus, the purchase also cannot be held to be bogus, rather it would be a case of purchase from bogus

Showing 1–20 of 432 · Page 1 of 22

...

Natural Justice15

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, all the appeals of the assessee are partly allowed

ITA 66/BANG/2023[2017-18]Status: DisposedITAT Bangalore01 Sept 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

Bogus purchase 5,50,00,000 2 2013-14 Bogus purchase 5,50,00,000 3 2014-15 Bogus purchase

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, all the appeals of the assessee are partly allowed

ITA 65/BANG/2023[2015-16]Status: DisposedITAT Bangalore01 Sept 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

Bogus purchase 5,50,00,000 2 2013-14 Bogus purchase 5,50,00,000 3 2014-15 Bogus purchase

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, all the appeals of the assessee are partly allowed

ITA 62/BANG/2023[2012-13]Status: DisposedITAT Bangalore01 Sept 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

Bogus purchase 5,50,00,000 2 2013-14 Bogus purchase 5,50,00,000 3 2014-15 Bogus purchase

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, all the appeals of the assessee are partly allowed

ITA 63/BANG/2023[2013-14]Status: DisposedITAT Bangalore01 Sept 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

Bogus purchase 5,50,00,000 2 2013-14 Bogus purchase 5,50,00,000 3 2014-15 Bogus purchase

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, all the appeals of the assessee are partly allowed

ITA 64/BANG/2023[2014-15]Status: DisposedITAT Bangalore01 Sept 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

Bogus purchase 5,50,00,000 2 2013-14 Bogus purchase 5,50,00,000 3 2014-15 Bogus purchase

M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, appeals of the assessee in ITA Nos

ITA 434/BANG/2024[2016-17]Status: DisposedITAT Bangalore03 Jul 2024AY 2016-17

Section 132Section 132(4)Section 153ASection 153DSection 234A

Bogus” and agreed to declare Rs.13,28,08508 as\nbogus purchases.\n(4) Total purchases made Vs. bogus purchase entries

M/S. MUKKA PROTEINS LIMITED (FORMERLY KNOW AS MUKKA SEA FOOD INDUSTRIES LTD., ),MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, MANGALORE

ITA 435/BANG/2024[2017-18]Status: DisposedITAT Bangalore03 Jul 2024AY 2017-18

Section 132Section 132(4)Section 153ASection 153DSection 234A

Bogus” and agreed to declare Rs.13,28,08508 as\nbogus purchases.\n(4) Total purchases made Vs. bogus purchase entries

M/S ANANTHA REFINERY PVT. LTD. vs. DCIT,

In the result, both the appeals of the assessee are partly allowed

ITA 1553/BANG/2013[2006-07]Status: DisposedITAT Bangalore29 Apr 2022AY 2006-07

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm

For Appellant: Shri K.R.Pradeep &For Respondent: Dr.Manjunath Karkihalli, CIT-DR

purchases were bogus. An inference can be drawn that the parties/ sellers were bogus, but not the entire purchase of materials

M/S ANANTHA REFINERY PVT. LTD. vs. DCIT,

In the result, both the appeals of the assessee are partly allowed

ITA 1554/BANG/2013[2007-08]Status: DisposedITAT Bangalore29 Apr 2022AY 2007-08

Bench: Shri Chandra Poojari, Am & Smt. Beena Pillai, Jm

For Appellant: Shri K.R.Pradeep &For Respondent: Dr.Manjunath Karkihalli, CIT-DR

purchases were bogus. An inference can be drawn that the parties/ sellers were bogus, but not the entire purchase of materials

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 134/BANG/2023[2011-12]Status: DisposedITAT Bangalore24 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Ms. Neera Malhotra, D.R

purchases as bogus for the following reasons: a. The fact of actual purchases made is evident from the purchases made

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 131/BANG/2023[2008-2009]Status: DisposedITAT Bangalore24 Jul 2023AY 2008-2009

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Ms. Neera Malhotra, D.R

purchases as bogus for the following reasons: a. The fact of actual purchases made is evident from the purchases made

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 133/BANG/2023[2010-11]Status: DisposedITAT Bangalore24 Jul 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Ms. Neera Malhotra, D.R

purchases as bogus for the following reasons: a. The fact of actual purchases made is evident from the purchases made

M/S. SPR SPIRITS PRIVATE LIMITED (FORMERLY KNOWN AS SPR GROUP HOLDINGS PRIVATE LIMITED),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1(3), BANGALORE

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 132/BANG/2023[2009-2010]Status: DisposedITAT Bangalore24 Jul 2023AY 2009-2010

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L., A.RFor Respondent: Ms. Neera Malhotra, D.R

purchases as bogus for the following reasons: a. The fact of actual purchases made is evident from the purchases made

M/S. HARIS MARINE PRODUCTS,MANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, MANGALORE

In the result, both the appeals of the assessee are\nallowed

ITA 611/BANG/2024[2017-18]Status: DisposedITAT Bangalore03 Jul 2024AY 2017-18

Section 132Section 133ASection 153C

bogus purchases made\nin the books of accounts of the assessee.\n3.4 Shri K. Mohammed Haris admitted that bogus purchase

M/S. HARIS MARINE PRODUCTS,MANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , MANGALORE

In the result, both the appeals of the assessee are\nallowed

ITA 610/BANG/2024[2016-17]Status: DisposedITAT Bangalore03 Jul 2024AY 2016-17

Section 132Section 133ASection 153C

bogus purchases made\nin the books of accounts of the assessee.\n3.4 Shri K. Mohammed Haris admitted that bogus purchase

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3) , BENGALURU

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

ITA 410/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

purchases as bogus purchases and the accepted the sales declared by the appellant and failed to appreciate that without purchase

DCIT, CENTRAL CIRCLE-1(3), BAENGALURU vs. LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA), BENGALURU

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

ITA 169/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

purchases as bogus purchases and the accepted the sales declared by the appellant and failed to appreciate that without purchase

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU

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

ITA 412/BANG/2024[2020-21]Status: DisposedITAT Bangalore26 Sept 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

purchases as bogus purchases and the accepted the sales declared by the appellant and failed to appreciate that without purchase

LATE SHRI MAHABIR PRASAD(LEGAL HEIR MS. PARUL KANSARIA),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3) , BENGALURU

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

ITA 411/BANG/2024[2019-20]Status: DisposedITAT Bangalore26 Sept 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

purchases as bogus purchases and the accepted the sales declared by the appellant and failed to appreciate that without purchase