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52 results for “bogus purchases”+ Natural Justiceclear

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Key Topics

Section 260A17Section 143(3)15Addition to Income13Section 6812Section 14710Section 143(2)7Disallowance7Section 143(1)5Section 142(1)

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S ZULU MERCHANDISE PVT LTD

The appeal is allowed the order passed by

ITAT/88/2025HC Calcutta01 Aug 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Section 142(1)Section 143(2)Section 260ASection 68

natural justice is not acceptable. Thereafter the appellate authority proceeded to consider the matter on merits, discussed about two companies, the modus operandi, the order passed by the Security and Exchange Board 2 (2022) 446 ITR 56 (Cal) ITAT NO. 88 OF 2025 REPORTABLE Page 9 of 24 of India (SEBI) which was affirmed by the Security Appellate Tribunal

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. BINOD KUMAR TEKRIWAL

In the result, the appeals filed by the revenue are allowed and the

Showing 1–20 of 52 · Page 1 of 3

5
Section 10(38)5
Reopening of Assessment5
Long Term Capital Gains5
ITAT/32/2022HC Calcutta15 Jul 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 15Th July, 2022. Appearance :- Mr. Soumen Bhattacharjee, Adv. ….For Appellant

Section 260ASection 263Section 69C

JUSTICE BIVAS PATTANAYAK Date : 15th July, 2022. Appearance :- Mr. Soumen Bhattacharjee, Adv. ….for appellant The Court :- We have heard Mr. Soumen Bhattacharjee, learned standing Counsel appearing for the appellant. 2 These appeals filed by the revenue under Section 260A of the Income Tax Act (the Act for brevity) are directed against a common order dated 14th January, 2020 passed

PRINCIPAL COMMISSIONER OF INCOME TAX-SILIGURI vs. SHEKHAR AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/139/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

natural justice. To support such argument reliance was placed on the decision in Andaman Timber Industries Versus CCE 46, Kishinchand Chellaram Versus CIT 47, Arya Abhushan Bandhar Versus Union of India 48 and the judgment of this Court in CIT (E), Kolkata Versus Mayapur Dham Pilgrim and Visitors Trust in ITAT NO. 312 of 2017 dated 16.02.2022. 24. To explain

PR CIT 9, KOLKATA vs. MANISHA TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/155/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

natural justice. To support such argument reliance was placed on the decision in Andaman Timber Industries Versus CCE 46, Kishinchand Chellaram Versus CIT 47, Arya Abhushan Bandhar Versus Union of India 48 and the judgment of this Court in CIT (E), Kolkata Versus Mayapur Dham Pilgrim and Visitors Trust in ITAT NO. 312 of 2017 dated 16.02.2022. 24. To explain

PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA vs. GITESH TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/154/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

natural justice. To support such argument reliance was placed on the decision in Andaman Timber Industries Versus CCE 46, Kishinchand Chellaram Versus CIT 47, Arya Abhushan Bandhar Versus Union of India 48 and the judgment of this Court in CIT (E), Kolkata Versus Mayapur Dham Pilgrim and Visitors Trust in ITAT NO. 312 of 2017 dated 16.02.2022. 24. To explain

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA

In the result, these appeals are allowed and the substantial

ITAT/130/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

natural justice. To support such argument reliance was placed on the decision in Andaman Timber Industries Versus CCE 46, Kishinchand Chellaram Versus CIT 47, Arya Abhushan Bandhar Versus Union of India 48 and the judgment of this Court in CIT (E), Kolkata Versus Mayapur Dham Pilgrim and Visitors Trust in ITAT NO. 312 of 2017 dated 16.02.2022. 24. To explain

PRINCIPAL COMMISSIONER OF INCOME TAX 9, KOLKATA vs. PUSPA DEVI TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/150/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

natural justice. To support such argument reliance was placed on the decision in Andaman Timber Industries Versus CCE 46, Kishinchand Chellaram Versus CIT 47, Arya Abhushan Bandhar Versus Union of India 48 and the judgment of this Court in CIT (E), Kolkata Versus Mayapur Dham Pilgrim and Visitors Trust in ITAT NO. 312 of 2017 dated 16.02.2022. 24. To explain

PRINCIPAL COMMISSIONER OF INCOME TAX ,BURDWAN vs. BIJAYA TAH

In the result, these appeals are allowed and the substantial

ITAT/122/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

natural justice. To support such argument reliance was placed on the decision in Andaman Timber Industries Versus CCE 46, Kishinchand Chellaram Versus CIT 47, Arya Abhushan Bandhar Versus Union of India 48 and the judgment of this Court in CIT (E), Kolkata Versus Mayapur Dham Pilgrim and Visitors Trust in ITAT NO. 312 of 2017 dated 16.02.2022. 24. To explain

PRINCIPAL COMMISSIONER OF INCOME TAX -5,KOLKATA vs. SWATI BAJAJ

In the result, these appeals are allowed and the substantial

ITAT/6/2022HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

natural justice. To support such argument reliance was placed on the decision in Andaman Timber Industries Versus CCE 46, Kishinchand Chellaram Versus CIT 47, Arya Abhushan Bandhar Versus Union of India 48 and the judgment of this Court in CIT (E), Kolkata Versus Mayapur Dham Pilgrim and Visitors Trust in ITAT NO. 312 of 2017 dated 16.02.2022. 24. To explain

PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA vs. SRI VIKASH GOEL

In the result, these appeals are allowed and the substantial

ITAT/85/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

natural justice. To support such argument reliance was placed on the decision in Andaman Timber Industries Versus CCE 46, Kishinchand Chellaram Versus CIT 47, Arya Abhushan Bandhar Versus Union of India 48 and the judgment of this Court in CIT (E), Kolkata Versus Mayapur Dham Pilgrim and Visitors Trust in ITAT NO. 312 of 2017 dated 16.02.2022. 24. To explain

PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA vs. SMT. BABITA AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/64/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

natural justice. To support such argument reliance was placed on the decision in Andaman Timber Industries Versus CCE 46, Kishinchand Chellaram Versus CIT 47, Arya Abhushan Bandhar Versus Union of India 48 and the judgment of this Court in CIT (E), Kolkata Versus Mayapur Dham Pilgrim and Visitors Trust in ITAT NO. 312 of 2017 dated 16.02.2022. 24. To explain

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL -1, KOLKATA vs. SURAJ SAHANA

In the result, these appeals are allowed and the substantial

ITAT/41/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

natural justice. To support such argument reliance was placed on the decision in Andaman Timber Industries Versus CCE 46, Kishinchand Chellaram Versus CIT 47, Arya Abhushan Bandhar Versus Union of India 48 and the judgment of this Court in CIT (E), Kolkata Versus Mayapur Dham Pilgrim and Visitors Trust in ITAT NO. 312 of 2017 dated 16.02.2022. 24. To explain

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. JEMISH SHAH

In the result, these appeals are allowed and the substantial

ITAT/57/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

natural justice. To support such argument reliance was placed on the decision in Andaman Timber Industries Versus CCE 46, Kishinchand Chellaram Versus CIT 47, Arya Abhushan Bandhar Versus Union of India 48 and the judgment of this Court in CIT (E), Kolkata Versus Mayapur Dham Pilgrim and Visitors Trust in ITAT NO. 312 of 2017 dated 16.02.2022. 24. To explain

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. PRAKASHO DEVI SARIA

In the result, these appeals are allowed and the substantial

ITAT/138/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

natural justice. To support such argument reliance was placed on the decision in Andaman Timber Industries Versus CCE 46, Kishinchand Chellaram Versus CIT 47, Arya Abhushan Bandhar Versus Union of India 48 and the judgment of this Court in CIT (E), Kolkata Versus Mayapur Dham Pilgrim and Visitors Trust in ITAT NO. 312 of 2017 dated 16.02.2022. 24. To explain

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. SRI SATYA NARAYAN SARIA

In the result, these appeals are allowed and the substantial

ITAT/168/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

natural justice. To support such argument reliance was placed on the decision in Andaman Timber Industries Versus CCE 46, Kishinchand Chellaram Versus CIT 47, Arya Abhushan Bandhar Versus Union of India 48 and the judgment of this Court in CIT (E), Kolkata Versus Mayapur Dham Pilgrim and Visitors Trust in ITAT NO. 312 of 2017 dated 16.02.2022. 24. To explain

PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA vs. MUKTA AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/44/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

natural justice. To support such argument reliance was placed on the decision in Andaman Timber Industries Versus CCE 46, Kishinchand Chellaram Versus CIT 47, Arya Abhushan Bandhar Versus Union of India 48 and the judgment of this Court in CIT (E), Kolkata Versus Mayapur Dham Pilgrim and Visitors Trust in ITAT NO. 312 of 2017 dated 16.02.2022. 24. To explain

PRINCIPAL COMMISSIONER OF INCOME TAX vs. MUKESH SARAOGI (HUF)

In the result, these appeals are allowed and the substantial

ITAT/76/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

natural justice. To support such argument reliance was placed on the decision in Andaman Timber Industries Versus CCE 46, Kishinchand Chellaram Versus CIT 47, Arya Abhushan Bandhar Versus Union of India 48 and the judgment of this Court in CIT (E), Kolkata Versus Mayapur Dham Pilgrim and Visitors Trust in ITAT NO. 312 of 2017 dated 16.02.2022. 24. To explain

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. POOJA JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/87/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

natural justice. To support such argument reliance was placed on the decision in Andaman Timber Industries Versus CCE 46, Kishinchand Chellaram Versus CIT 47, Arya Abhushan Bandhar Versus Union of India 48 and the judgment of this Court in CIT (E), Kolkata Versus Mayapur Dham Pilgrim and Visitors Trust in ITAT NO. 312 of 2017 dated 16.02.2022. 24. To explain

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL

In the result, these appeals are allowed and the substantial

ITAT/136/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

natural justice. To support such argument reliance was placed on the decision in Andaman Timber Industries Versus CCE 46, Kishinchand Chellaram Versus CIT 47, Arya Abhushan Bandhar Versus Union of India 48 and the judgment of this Court in CIT (E), Kolkata Versus Mayapur Dham Pilgrim and Visitors Trust in ITAT NO. 312 of 2017 dated 16.02.2022. 24. To explain

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAJESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/26/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

natural justice. To support such argument reliance was placed on the decision in Andaman Timber Industries Versus CCE 46, Kishinchand Chellaram Versus CIT 47, Arya Abhushan Bandhar Versus Union of India 48 and the judgment of this Court in CIT (E), Kolkata Versus Mayapur Dham Pilgrim and Visitors Trust in ITAT NO. 312 of 2017 dated 16.02.2022. 24. To explain