Search: bogus purchases | BharatTax

Search ITAT High Courts Supreme Court AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

201 results for “bogus purchases”+ Addition to Incomeclear

Sorted by relevance

Mumbai2,844 Delhi1,391 Kolkata462 Ahmedabad402 Jaipur379 Chennai320 Chandigarh218 Bangalore201 Surat192 Hyderabad148 Raipur148 Pune144 Indore132 Rajkot122 Amritsar87 Nagpur76 Lucknow70 Guwahati69 Visakhapatnam67 Cochin63 Agra50 Patna43 Jodhpur43 Allahabad33 Ranchi30 Cuttack29 Supreme Court25 Dehradun21 Jabalpur12 Varanasi8 Panaji4

Key Topics

Addition to Income83 Section 14861 Section 153C50 Section 143(3)43 Disallowance38 Section 6837 Section 25035 Section 132(4)35 Section 153A33 Section 133A

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

Additional income 1 2012-13 Bogus purchase 5,50,00,000 2 2013-14 Bogus purchase 5,50,00,000 3 2014-15 Bogus

Showing 1–20 of 201 · Page 1 of 11

...

30

Natural Justice18

Bogus Purchases13

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

Additional income 1 2012-13 Bogus purchase 5,50,00,000 2 2013-14 Bogus purchase 5,50,00,000 3 2014-15 Bogus

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

Additional income 1 2012-13 Bogus purchase 5,50,00,000 2 2013-14 Bogus purchase 5,50,00,000 3 2014-15 Bogus

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

Additional income 1 2012-13 Bogus purchase 5,50,00,000 2 2013-14 Bogus purchase 5,50,00,000 3 2014-15 Bogus

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

Additional income 1 2012-13 Bogus purchase 5,50,00,000 2 2013-14 Bogus purchase 5,50,00,000 3 2014-15 Bogus

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

purchases admitted to the relevant year was Rs.1,56,84,864/-. 2.10 However, in the return of income filed, the appellant has admitted only Rs.23,11,810/- as additional income on the issue of bogus

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\npurchases admitted to the relevant year was Rs.1,56,84,864/-.\n2.10 However, in the return of income filed, the appellant has\nadmitted only Rs.23,11,810/- as additional income on the issue of\nbogus purchases

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\npurchases admitted to the relevant year was Rs.1,56,84,864/-.\n2.10 However, in the return of income filed, the appellant has\nadmitted only Rs.23,11,810/- as additional income on the issue of\nbogus purchases

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

purchases entered in the books for which no goods\nwere received but payments made, and cases where additional income\nis offered in the return of income filed in response to notice u/ s 153C\nis as follows:\nSl.\nNo.\nName of Bogus

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

purchases entered in the books for which no goods\nwere received but payments made, and cases where additional income\nis offered in the return of income filed in response to notice u/ s 153C\nis as follows:\nSl.\nNo.\nName of Bogus

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, on the facts and circumstances of the case x. the addition made by the learned assessing officer and confirmed by the learned Commissioner of income tax (appeals) are based clear on suspicion, surmises, conjectures and arbitrary in nature and not based on any corroborative evidence and consequently the addition made as alleged bogus

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, on the facts and circumstances of the case x. the addition made by the learned assessing officer and confirmed by the learned Commissioner of income tax (appeals) are based clear on suspicion, surmises, conjectures and arbitrary in nature and not based on any corroborative evidence and consequently the addition made as alleged bogus

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, on the facts and circumstances of the case x. the addition made by the learned assessing officer and confirmed by the learned Commissioner of income tax (appeals) are based clear on suspicion, surmises, conjectures and arbitrary in nature and not based on any corroborative evidence and consequently the addition made as alleged bogus

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, on the facts and circumstances of the case x. the addition made by the learned assessing officer and confirmed by the learned Commissioner of income tax (appeals) are based clear on suspicion, surmises, conjectures and arbitrary in nature and not based on any corroborative evidence and consequently the addition made as alleged bogus

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

bogus purchase in these assessment years. In this case the AO made additions as follows:- S.No. Asst. Year Undisclosed income

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

bogus purchase in these assessment years. In this case the AO made additions as follows:- S.No. Asst. Year Undisclosed income

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

bogus purchase in these assessment years. In this case the AO made additions as follows:- S.No. Asst. Year Undisclosed income

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

bogus purchase in these assessment years. In this case the AO made additions as follows:- S.No. Asst. Year Undisclosed income

M/S. CONCORDE HOUSING CORPORATION PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

In the result, appeal of the assessee in ITA No

ITA 531/BANG/2024[2014-15]Status: DisposedITAT Bangalore29 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Ms. Neha Sahay, D.R

Section 132Section 153ASection 271(1)(c)

additional income under section 132(4) at Rs.15 lacs and requested not to impose penalty under section 271(l)(c). The Assessing Officer imposed the penalty by invoking the Explanation 5A to section 271(l)(c). For imposing the penalty under Explanation 5A on the basis of statement recorded during the course of search, it is necessary to be found

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

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

ITA 170/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19

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

addition made by the learned assessing officer as\nbogus purchases requires to be deleted, on the facts and\ncircumstances of the case\nvii.\nthe learned Commissioner of income tax (appeals) failed to\nappreciate that the learned assessing officer was not\njustified in treating the said purchases as bogus