BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

2 results for “bogus purchases”+ Section 43Cclear

Sorted by relevance

Kolkata6Jaipur3Hyderabad2Bangalore2Chandigarh1Chennai1Jodhpur1Delhi1

Key Topics

Section 695Section 113Section 153A3Section 143(3)3Section 12A2Section 1322Section 143(2)2Section 44A2

PRAKASH PRAVEEN KUMAR,BANGALORE vs. INCOME TAX OFFICER, WARD - 2(2)(3), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 636/BANG/2024[2018-19]Status: DisposedITAT Bangalore24 Feb 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Sri Balram R Rao, A.RFor Respondent: Shri V. Parithivel, D.R
Section 142(1)Section 143(2)Section 143(3)Section 194CSection 250Section 44ASection 69

purchase from M/s. Supreme International and therefore, it has nothing to do with the bogus/fictitious sales as alleged by the AO. Therefore, we find no merits on the addition made by AO amounting to Rs.60,56,515/- on the alleged ground of fictitious bills/invoices issued by the assessee without actual movement of goods or services. The revenue has also

M/S. DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 155/BANG/2022[2020-21]Status: DisposedITAT Bangalore08 Jun 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: Na

For Appellant: Sri Ramasubramaniyan, A.RFor Respondent: Sri Pradeep Kumar, D.R
Section 11Section 12ASection 132Section 143(2)Section 143(3)Section 153A

purchase of raw materials which explained his large drawings of cash from the bank. Learned counsel then cited a host of decisions to bring home the point that no evidence or document can be relied upon unless it is shown to the assessee. Kishanchand Chellaram v. CIT. Similarly, the requirement of cross-examination as the requirement of the rules