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4 results for “bogus purchases”+ Section 10Aclear

Sorted by relevance

Mumbai42Delhi36Kolkata29Hyderabad26Jaipur15Pune11Visakhapatnam7Chandigarh4Cuttack2Guwahati1Ranchi1Bangalore1

Key Topics

Section 143(2)6Section 145(3)3Section 2502Section 2532Section 80I2Section 142(1)2Section 133A2Addition to Income2Deduction

ACIT, C-7, LUDHIANA vs. M/S CEIGALL INDIA LTD., LUDHIANA

In the result appeal of the Department is partly allowed for statistical purposes and the Cross Objection of the assessee is dismissed

ITA 291/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh19 Nov 2020AY 2014-15

Bench: The Appeal Is Finally Heard Or Disposed Off.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. C. Chandrakanta, CIT
Section 133ASection 145(3)Section 69C

bogus signature. Containing wage sheet during the assessments proceeedings, Hence, the books of accounts are not all reliable. Para 12 : assessee is deliberately not keeping site wise record to siphon off cash from business in the name of wages. Para 13 : The assesse does not have records & cannot produce such persons for verification. Para 14 : The assesse has failed

ACIT, SANGRUR vs. M/S AGGARSAIN FIBRES LTD., SAMANA

2

In the result, appeal of the Department is allowed for statistical purposes

ITA 829/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh27 Feb 2020AY 2011-12
For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Arvind Sudarshan, Sr. DR
Section 143(1)Section 145(3)

bogus billing. The assessee's GP in value terms kept nearly constant but, in percentage term it has sharply declined from 20.37% to 12.10%. The assessee has not been able to adduce any documentary evidence to substantiate that :- i) Why its wastage increased? ii) Why the bad quality of cotton was only sold in the month of March

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

ITA 388/CHANDI/2012[2007-08]Status: DisposedITAT Chandigarh19 Jul 2024AY 2007-08

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Aditya Sood, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 142(1)Section 143(2)Section 250Section 253Section 80I

purchase of chillies. The chillies purchased by the assessee are sorted, graded as per Agmark specifications. Better quality chillies are picked up and sorted out for export and before export they are clipped and stemmed and subjected to fumigation under expert technical hands in order to prevent deterioration and with a view to give better polish and appearance and during

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

ITA 61/CHANDI/2013[2009-10]Status: DisposedITAT Chandigarh19 Jul 2024AY 2009-10

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Aditya Sood, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR
Section 142(1)Section 143(2)Section 250Section 253Section 80I

purchase of chillies. The chillies purchased by the assessee are sorted, graded as per Agmark specifications. Better quality chillies are picked up and sorted out for export and before export they are clipped and stemmed and subjected to fumigation under expert technical hands in order to prevent deterioration and with a view to give better polish and appearance and during