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6 results for “reassessment”+ Bogus Purchasesclear

Sorted by relevance

Mumbai2,291 Delhi911 Kolkata264 Jaipur226 Bangalore190 Chennai183 Ahmedabad174 Chandigarh97 Hyderabad64 Surat63 Pune58 Raipur57 Rajkot56 Guwahati45 Indore45 Amritsar45 Lucknow31 Nagpur25 Agra24 Visakhapatnam16 Jodhpur15 Ranchi13 Patna13 Dehradun12 Calcutta6 Allahabad3 Orissa2 Cuttack2 Punjab & Haryana1 Gauhati1 Panaji1 Karnataka1 Cochin1 SC1

Key Topics

Section 14710 Section 143(3)8 Section 260A6 Reopening of Assessment4 Addition to Income4 Bogus Purchases3 Reassessment3 Section 143(1)2 Section 143(2)2 Section 148

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S PURPLE SUPPLIERS PVT LTD

The appeals are dismissed and the substantial

ITAT/86/2025HC Calcutta04 Jul 2025

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

Section 143(3)Section 147Section 260A

reassessment proceedings were taken and they were completed making addition under section 69C of the Act on the ground of bogus purchases

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S PURPLE SUPPLIERS PVT LTD

The appeals are dismissed and the substantial

ITAT/84/2025HC Calcutta04 Jul 2025

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

2

Section 143(3)Section 147Section 260A

reassessment proceedings were taken and they were completed making addition under section 69C of the Act on the ground of bogus purchases

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. ADVANCE ENGINEERING CORPORATION

Accordingly, the appeal filed by the revenue is allowed and the substantial

ITAT/272/2024HC Calcutta17 Jul 2025

Bench: : The Hon’Ble Chief Justice T.S Sivagnanam

Section 143(3)Section 260A

bogus and consequently the commission said to have been paid from an undisclosed source was also treated as an unexplained expenditure. This order passed by the assessing officer was affirmed by the National Faceless Appeal Centre (NFAC). By order dated 21.7.2023 the Tribunal by allowing the assessee’s appeal has not disclosed any of the facts and in a single

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. ARSHIA GLOBAL TRADECOM PRIVATE LIMITED

In the result, the appeal filed by the revenue is allowed

ITAT/175/2021HC Calcutta13 Sept 2022

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

Section 143(2)Section 143(3)Section 147Section 148Section 260ASection 68

purchases of the assessee during the year have been made with bogus parties/shell companies. Further the assessee failed to substantiate its transactions during the year and large cash deposits were found in its bank account, to the tune of Rs. 3,79,25,000/-.That the assessee failed to produce original cash memos and bills to substantiate the cash deposits

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. GILLANDERS ARBUTHNOT AND CO LTD

Accordingly, the appeal fails and is dismissed

ITAT/67/2025HC Calcutta08 Jul 2025

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Bivas Pattanayak Date : 8Th July, 2025.

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 260A

bogus in nature? c) Whether on the facts and in the circumstances of the case, the Learned Tribunal was justified in law to quash the reassessment proceeding without appreciating and considering the fact that the assessee had delved into fictitious and suspicious transaction failing thereby to establish the genuineness of the transaction? We have heard Mr. Amit Sharma, learned standing

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. P L GOENKA HUF

Accordingly, the appeal filed by the revenue is allowed and the substantial

ITAT/241/2024HC Calcutta06 May 2025

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

For Appellant: Mr. Tilak Mitra, AdvocateFor Respondent: None

Section 144BSection 147Section 260A

bogus short term capital gains and that it is incumbent upon the assessing officer after receiving information from the investigation wing, he should have examined the return filed by the assessee and the information vis-à-vis the computation of income and then forms an opinion that income has escaped assessment to tax. The Tribunal held that the assessing officer