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.

37 results for “bogus purchases”+ Section 26(1)(iii)clear

Sorted by relevance

Mumbai1,343Delhi1,076Jaipur362Kolkata238Chennai210Ahmedabad189Bangalore170Chandigarh167Surat127Pune119Karnataka119Indore97Hyderabad88Amritsar71Raipur66Cochin59Rajkot54Nagpur54Guwahati40Lucknow39Calcutta37Cuttack31Allahabad25Visakhapatnam25Agra22Jodhpur21Telangana9SC5Varanasi5Panaji5Ranchi4Dehradun2Jabalpur2Patna2Punjab & Haryana1Gauhati1

Key Topics

Section 684Section 260A3Section 143(2)3Section 142(1)3Section 143(1)2Section 143(3)2Section 1312Addition to Income2

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAKESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/27/2021HC Calcutta14 Jun 2022

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

26 (2016) 6 SCC 368 27 (2018) 9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed

PR CIT 9 KOLKATA vs. GIRISH TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/156/2021HC Calcutta14 Jun 2022

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

26 (2016) 6 SCC 368 27 (2018) 9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed

Showing 1–20 of 37 · Page 1 of 2

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. M/S GIRISH TIKMANI HUF

In the result, these appeals are allowed and the substantial

ITAT/157/2021HC Calcutta14 Jun 2022

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

26 (2016) 6 SCC 368 27 (2018) 9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed

PRINCIPAL COMMISSIONER OF INCOME TAX -5,KOL vs. RAMAKANT BERIWALA

In the result, these appeals are allowed and the substantial

ITAT/60/2021HC Calcutta14 Jun 2022

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

26 (2016) 6 SCC 368 27 (2018) 9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed

PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA vs. M/S. GOPAL PRASAD TIKMANI HUF

In the result, these appeals are allowed and the substantial

ITAT/153/2021HC Calcutta14 Jun 2022

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

26 (2016) 6 SCC 368 27 (2018) 9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed

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

In the result, these appeals are allowed and the substantial

ITAT/88/2021HC Calcutta14 Jun 2022

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

26 (2016) 6 SCC 368 27 (2018) 9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed

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

26 (2016) 6 SCC 368 27 (2018) 9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed

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

26 (2016) 6 SCC 368 27 (2018) 9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed

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

26 (2016) 6 SCC 368 27 (2018) 9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed

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

26 (2016) 6 SCC 368 27 (2018) 9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed

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

26 (2016) 6 SCC 368 27 (2018) 9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed

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

26 (2016) 6 SCC 368 27 (2018) 9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed

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

26 (2016) 6 SCC 368 27 (2018) 9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed

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

26 (2016) 6 SCC 368 27 (2018) 9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed

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

26 (2016) 6 SCC 368 27 (2018) 9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed

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

26 (2016) 6 SCC 368 27 (2018) 9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed

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

26 (2016) 6 SCC 368 27 (2018) 9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed

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

26 (2016) 6 SCC 368 27 (2018) 9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed

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

26 (2016) 6 SCC 368 27 (2018) 9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed

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

26 (2016) 6 SCC 368 27 (2018) 9 SCC 1 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 35 of 150 report. To explain the test of prejudice or the test of fair hearing. Reliance was placed on the decision of the Hon’ble Supreme Court in SBI Versus S K Sharma 28. Reliance was also placed