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10 results for “bogus purchases”+ Rectification u/s 154clear

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Key Topics

Section 26342Section 143(3)16Section 14A6Section 1483Section 1473Section 153A2Section 1542Bogus Purchases2Disallowance2

DCIT, CC-I, CHANDIGARH vs. M/S HANSA TUBES PVT. LTD., CHANDIGARH

In the result, the appeal of the Revenue in ITA 6/Chd/2019 is dismissed

ITA 6/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh30 Oct 2019AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita Nos. 06/Chd/2018 "नधा"रणवष" / Assessment Year : 2012-13 The Dcit, Vs. M/S Hansa Tubes Pvt Central Circle-1, Ltd., 181/25, Industrial बनाम Chandigarh Area, Phase-1, Chandigarh "थायीलेखासं./Pan No:Aaach7966H अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Ajay Jain, CAFor Respondent: Shri Chandrajeet Singh, CIT DR
Section 143(3)Section 14ASection 153ASection 154

rectification order u/s 154 of the Act dated 31.7.2015 and deducted the excess addition made of Rs. 1,24,85,445/- from the total addition made of Rs. 1,85,23,135/- on account of gross profit determined in respect of bogus purchases

Addition to Income2
Rectification u/s 1542

M/S HANSA TUBES PVT. LTD.,CHANDIGARH vs. DCIT, CC-1, CHANDIGARH

In the result, the appeal of the Revenue in ITA 6/Chd/2019 is dismissed

ITA 7/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2019AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita Nos. 06/Chd/2018 "नधा"रणवष" / Assessment Year : 2012-13 The Dcit, Vs. M/S Hansa Tubes Pvt Central Circle-1, Ltd., 181/25, Industrial बनाम Chandigarh Area, Phase-1, Chandigarh "थायीलेखासं./Pan No:Aaach7966H अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Ajay Jain, CAFor Respondent: Shri Chandrajeet Singh, CIT DR
Section 143(3)Section 14ASection 153ASection 154

rectification order u/s 154 of the Act dated 31.7.2015 and deducted the excess addition made of Rs. 1,24,85,445/- from the total addition made of Rs. 1,85,23,135/- on account of gross profit determined in respect of bogus purchases

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

u/s 263 of the Act it is noted as under: “5.1. I have carefully examined the facts of the case and It is evident that the assessee has received interest on enhanced compensation during the assessment year under consideration which ought to be treated as "income from other sources" and should have been taxed accordingly, under the head "income from

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

u/s 263 of the Act it is noted as under: “5.1. I have carefully examined the facts of the case and It is evident that the assessee has received interest on enhanced compensation during the assessment year under consideration which ought to be treated as "income from other sources" and should have been taxed accordingly, under the head "income from

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

u/s 263 of the Act it is noted as under: “5.1. I have carefully examined the facts of the case and It is evident that the assessee has received interest on enhanced compensation during the assessment year under consideration which ought to be treated as "income from other sources" and should have been taxed accordingly, under the head "income from

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

u/s 263 of the Act it is noted as under: “5.1. I have carefully examined the facts of the case and It is evident that the assessee has received interest on enhanced compensation during the assessment year under consideration which ought to be treated as "income from other sources" and should have been taxed accordingly, under the head "income from

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

u/s 263 of the Act it is noted as under: “5.1. I have carefully examined the facts of the case and It is evident that the assessee has received interest on enhanced compensation during the assessment year under consideration which ought to be treated as "income from other sources" and should have been taxed accordingly, under the head "income from

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

u/s 263 of the Act it is noted as under: “5.1. I have carefully examined the facts of the case and It is evident that the assessee has received interest on enhanced compensation during the assessment year under consideration which ought to be treated as "income from other sources" and should have been taxed accordingly, under the head "income from

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

u/s 263 of the Act it is noted as under: “5.1. I have carefully examined the facts of the case and It is evident that the assessee has received interest on enhanced compensation during the assessment year under consideration which ought to be treated as "income from other sources" and should have been taxed accordingly, under the head "income from

INCOME TAX OFFICER, MOHALI PUNJAB vs. TAJ LAND DEVELOPEFRS AND PROMOTERS PRIVATE LIMITED , SECTOR MOHALI PUNJAB

In the result, appeal is dismissed

ITA 606/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh22 Sept 2025AY 2011-12
For Appellant: \nShri Sudhir Sehgal, AdvocateFor Respondent: \nSmt. Kusum Bansal, CIT DR
Section 139Section 147Section 148Section 151

bogus bills had been debited to the Profit & Loss Account was\nincorrect which is evident from the fact that the Id. CIT(A) in his order passed\non merits has found these bills to be relating to purchase of fixed assets and has\naccordingly, made the disallowance of only depreciation relating to the same,\nwhich has not been challenged