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84 results for “depreciation”+ Bogus Purchasesclear

Sorted by relevance

Mumbai901Delhi395Kolkata107Bangalore84Jaipur75Ahmedabad73Amritsar57Chennai52Chandigarh44Hyderabad32Raipur31Indore28Lucknow22Pune22Nagpur21Surat21Guwahati12Visakhapatnam10Rajkot10Jodhpur9Allahabad9Dehradun5Karnataka4Cuttack4Agra3SC3Panaji2ASHOK BHAN DALVEER BHANDARI1Cochin1Varanasi1

Key Topics

Addition to Income74Disallowance67Section 143(3)63Section 153A40Depreciation37Section 14729Section 14829Section 133A26Section 12A23Section 131

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 4,52,01,134 5,52,01,134 (Up to 6.2.2018) Partners 1,00,00,000 personal expenses debited to books Rs.45,02,01,134 Total 5.2 However, for the assessment years 2012-13, 2013-14, 2014- 15, 2015-16 & 2017-18 did not include additional income offered in these assessment years, which was admitted during the course

Showing 1–20 of 84 · Page 1 of 5

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Section 13219
Deduction14

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 4,52,01,134 5,52,01,134 (Up to 6.2.2018) Partners 1,00,00,000 personal expenses debited to books Rs.45,02,01,134 Total 5.2 However, for the assessment years 2012-13, 2013-14, 2014- 15, 2015-16 & 2017-18 did not include additional income offered in these assessment years, which was admitted during the course

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 4,52,01,134 5,52,01,134 (Up to 6.2.2018) Partners 1,00,00,000 personal expenses debited to books Rs.45,02,01,134 Total 5.2 However, for the assessment years 2012-13, 2013-14, 2014- 15, 2015-16 & 2017-18 did not include additional income offered in these assessment years, which was admitted during the course

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 4,52,01,134 5,52,01,134 (Up to 6.2.2018) Partners 1,00,00,000 personal expenses debited to books Rs.45,02,01,134 Total 5.2 However, for the assessment years 2012-13, 2013-14, 2014- 15, 2015-16 & 2017-18 did not include additional income offered in these assessment years, which was admitted during the course

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 4,52,01,134 5,52,01,134 (Up to 6.2.2018) Partners 1,00,00,000 personal expenses debited to books Rs.45,02,01,134 Total 5.2 However, for the assessment years 2012-13, 2013-14, 2014- 15, 2015-16 & 2017-18 did not include additional income offered in these assessment years, which was admitted during the course

M/S DIVYASHREE INFRASTRUCTURE PROJECTS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

ITA 2004/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Apr 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

bogus URD purchases, hence in the light of the new evidence, the URD purchases cannot be allowed. 4.14 In point no. 5 and 6, the assessee states that the URD purchases have not been capitalized and are still part of the capital work in progress and hence the disallowance of depreciation

M/S SHAMARAJU & COMPANY PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

ITA 2011/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Apr 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

bogus URD purchases, hence in the light of the new evidence, the URD purchases cannot be allowed. 4.14 In point no. 5 and 6, the assessee states that the URD purchases have not been capitalized and are still part of the capital work in progress and hence the disallowance of depreciation

M/S. SHYAMARAJU & COMPANY PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

ITA 2007/BANG/2018[2009-10]Status: DisposedITAT Bangalore26 Apr 2022AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

bogus URD purchases, hence in the light of the new evidence, the URD purchases cannot be allowed. 4.14 In point no. 5 and 6, the assessee states that the URD purchases have not been capitalized and are still part of the capital work in progress and hence the disallowance of depreciation

M/S DIVYASHREE INFRASTRUCTURE PROJECTS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

ITA 2003/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Apr 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

bogus URD purchases, hence in the light of the new evidence, the URD purchases cannot be allowed. 4.14 In point no. 5 and 6, the assessee states that the URD purchases have not been capitalized and are still part of the capital work in progress and hence the disallowance of depreciation

M/S SHYAMARAJU & COMPANY PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

ITA 2010/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Apr 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

bogus URD purchases, hence in the light of the new evidence, the URD purchases cannot be allowed. 4.14 In point no. 5 and 6, the assessee states that the URD purchases have not been capitalized and are still part of the capital work in progress and hence the disallowance of depreciation

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE vs. M/S SHYAMARAJU & COMPANY INDIA PVT LTD , BANGALORE

In the result, all the appeals filed by the assessees, viz

ITA 2142/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Apr 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

bogus URD purchases, hence in the light of the new evidence, the URD purchases cannot be allowed. 4.14 In point no. 5 and 6, the assessee states that the URD purchases have not been capitalized and are still part of the capital work in progress and hence the disallowance of depreciation

M/S DIVYASHREE INFRASTRUCTURE ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

ITA 1999/BANG/2018[2008-09]Status: DisposedITAT Bangalore26 Apr 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

bogus URD purchases, hence in the light of the new evidence, the URD purchases cannot be allowed. 4.14 In point no. 5 and 6, the assessee states that the URD purchases have not been capitalized and are still part of the capital work in progress and hence the disallowance of depreciation

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE vs. M/S SHAMARAJU & COMPANY INDIA PVT LTD , BANGALORE

In the result, all the appeals filed by the assessees, viz

ITA 2143/BANG/2018[2013-14]Status: DisposedITAT Bangalore26 Apr 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

bogus URD purchases, hence in the light of the new evidence, the URD purchases cannot be allowed. 4.14 In point no. 5 and 6, the assessee states that the URD purchases have not been capitalized and are still part of the capital work in progress and hence the disallowance of depreciation

M/S SHYAMARAJU & COMPANY PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

ITA 2012/BANG/2018[2014-15]Status: DisposedITAT Bangalore26 Apr 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

bogus URD purchases, hence in the light of the new evidence, the URD purchases cannot be allowed. 4.14 In point no. 5 and 6, the assessee states that the URD purchases have not been capitalized and are still part of the capital work in progress and hence the disallowance of depreciation

M/S DIVYASHREE INFRASTRUCTURE PROJECTS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

ITA 2001/BANG/2018[2010-11]Status: DisposedITAT Bangalore26 Apr 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

bogus URD purchases, hence in the light of the new evidence, the URD purchases cannot be allowed. 4.14 In point no. 5 and 6, the assessee states that the URD purchases have not been capitalized and are still part of the capital work in progress and hence the disallowance of depreciation

M/S DIVYASHREE INFRASTRUCTURE PROJECTS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

ITA 2002/BANG/2018[2011-12]Status: DisposedITAT Bangalore26 Apr 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

bogus URD purchases, hence in the light of the new evidence, the URD purchases cannot be allowed. 4.14 In point no. 5 and 6, the assessee states that the URD purchases have not been capitalized and are still part of the capital work in progress and hence the disallowance of depreciation

M/S DIVYASREE INFRASTRUCTURE PROJECTS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

ITA 2005/BANG/2018[2014-15]Status: DisposedITAT Bangalore26 Apr 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

bogus URD purchases, hence in the light of the new evidence, the URD purchases cannot be allowed. 4.14 In point no. 5 and 6, the assessee states that the URD purchases have not been capitalized and are still part of the capital work in progress and hence the disallowance of depreciation

M/S DIVYASHREE INFRASTRUCTURE PROJECTS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

ITA 2000/BANG/2018[2009-10]Status: DisposedITAT Bangalore26 Apr 2022AY 2009-10

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

bogus URD purchases, hence in the light of the new evidence, the URD purchases cannot be allowed. 4.14 In point no. 5 and 6, the assessee states that the URD purchases have not been capitalized and are still part of the capital work in progress and hence the disallowance of depreciation

M/S. SHYAMARAJU & COMPANY PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

ITA 2006/BANG/2018[2008-09]Status: DisposedITAT Bangalore26 Apr 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

bogus URD purchases, hence in the light of the new evidence, the URD purchases cannot be allowed. 4.14 In point no. 5 and 6, the assessee states that the URD purchases have not been capitalized and are still part of the capital work in progress and hence the disallowance of depreciation

M/S. SHYAMARAJU & COMPANY PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(3), BANGALORE

In the result, all the appeals filed by the assessees, viz

ITA 2008/BANG/2018[2010-11]Status: DisposedITAT Bangalore26 Apr 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri V. Chandrashekhar &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 153C

bogus URD purchases, hence in the light of the new evidence, the URD purchases cannot be allowed. 4.14 In point no. 5 and 6, the assessee states that the URD purchases have not been capitalized and are still part of the capital work in progress and hence the disallowance of depreciation