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4 results for “bogus purchases”+ Section 269Tclear

Sorted by relevance

Nagpur9Visakhapatnam8Mumbai6Indore5Bangalore4Delhi3Jaipur3Hyderabad2Cuttack2Chandigarh2Pune2Ahmedabad2

Key Topics

Section 153A8Section 1324Section 132(4)4Section 1314Disallowance4Addition to Income4Survey u/s 133A4Undisclosed Income2

BYSANI ADINARAYAGUPATHA SRINATH,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

ITA 404/BANG/2025[2018-19]Status: DisposedITAT Bangalore09 Oct 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

purchases as bogus. In view of the above detailed discussion, facts and judicial pronouncements, we hold that addition made solely based on statement without having corroborative materials cannot be sustained. Therefore, we hereby set aside the finding of the learned CIT(A) and direct the AO to delete the addition made by him. Hence, the ground of appeal

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeals of the assessee for

ITA 410/BANG/2025[2018-19]Status: DisposedITAT Bangalore09 Oct 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

purchases as bogus. In view of the above detailed discussion, facts and judicial pronouncements, we hold that addition made solely based on statement without having corroborative materials cannot be sustained. Therefore, we hereby set aside the finding of the learned CIT(A) and direct the AO to delete the addition made by him. Hence, the ground of appeal

BYSANI ADINARAYAGUPTHA SRINATH,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeals of the assessee for Assessment Years

ITA 402/BANG/2025[2016-17]Status: DisposedITAT Bangalore09 Oct 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

purchases as bogus. In view of the above detailed discussion, facts and judicial pronouncements, we hold that addition made solely based on statement without having corroborative materials cannot be sustained. Therefore, we hereby set aside the finding of the learned CIT(A) and direct the AO . ITA No.399-410/Bang/2025 Page 22 of 33 to delete the addition made by him. Hence

BYSANI SRINATH MAMATHA,BENGALURU vs. JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE-1(3), BENGALURU

In the result, the appeals of the assessee for Assessment Years

ITA 407/BANG/2025[2015-16]Status: DisposedITAT Bangalore09 Oct 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Bharadwaj Sheshadri, CA &For Respondent: Shri Shivanad Kalakeri, CIT (DR)
Section 131Section 132Section 132(4)Section 153A

purchases as bogus. In view of the above detailed discussion, facts and judicial pronouncements, we hold that addition made solely based on statement without having corroborative materials cannot be sustained. Therefore, we hereby set aside the finding of the learned CIT(A) and direct the AO . ITA No.399-410/Bang/2025 Page 22 of 33 to delete the addition made by him. Hence