BharatTax.net
SearchITATHigh CourtsSupreme CourtAI 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.

6 results for “bogus purchases”+ Section 234Aclear

Sorted by relevance

Delhi85Mumbai81Bangalore49Jaipur25Allahabad21Agra15Ahmedabad13Hyderabad11Indore10Ranchi10Chennai7Chandigarh6Raipur6Kolkata5Lucknow4Jodhpur4Rajkot4Nagpur3Surat3Dehradun2Guwahati1Amritsar1Pune1

Key Topics

Section 14813Section 25011Addition to Income6Section 142(1)4Section 1473Section 234A3Section 271(1)(c)3Penalty3Section 65A2Section 115J

WARYAM STEEL CASTINGS PRIVATE LIMITED,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 715/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR
Section 115JSection 148Section 250

purchase amount of Rs. 4,11,60,437/- as bogus, concluding that the assessee failed to establish the genuineness of these transactions. Consequently, the AO added Rs. 4,75,44,959/- (Rs. 63,84,522/- + Rs. 4,11,60,437/-) to the assessee’s total income, determining it at Rs. 4,73,64,687/- under normal provisions, while retaining

2
Double Taxation/DTAA2
Reassessment2

ASTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. WARYAM STEEL CASTING PRIVATE LIMITED, KANGANWAL ROAD

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 757/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR
Section 115JSection 148Section 250

purchase amount of Rs. 4,11,60,437/- as bogus, concluding that the assessee failed to establish the genuineness of these transactions. Consequently, the AO added Rs. 4,75,44,959/- (Rs. 63,84,522/- + Rs. 4,11,60,437/-) to the assessee’s total income, determining it at Rs. 4,73,64,687/- under normal provisions, while retaining

POOJA KANSAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD-1, G.GARH, GOBINDGARH

In the result, the Assessee’s appeal is allowed

ITA 225/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh27 Oct 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 224 & 225/Chd/2025 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Pooja Kansal, The Ito, बनाम Kansla Singla & Ward -1, Associates, Gobindgarh Vs. Sco 80-81, Sector 17-C, Chandigarh "थायी लेखा सं./Pan No. Abypk5904G अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. T.N. Singla, Ca राज"व क" ओर से/ Revenue By : Smt. Kusum Kashyap, Cit Dr (Virtual Mode) सुनवाई क" तार"ख/Date Of Hearing : 12.08.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 27.10.2025 आदेश/Order Per Krinwant Sahay, Am: Both The Appeals Pertaining To A.Ys. 2016-17 & 2017- 18 Have Been Filed By The Assessee Against The Separate

For Appellant: Sh. T.N. Singla, CAFor Respondent: Smt. Kusum Kashyap, CIT DR
Section 147Section 148Section 234ASection 250Section 271(1)(c)Section 65A

234A, 2348 and 234C. 14. That the assessee craves to add, amend or to leave any ground of appeal before it is finally heard. 4. Brief facts of the case, as given in the order of the Ld. CIT(A), are as under: - Assessee is an Individual deriving its income as partner from M/s Kansal Profiles, Mandi Gobindgarh during

POOJA KANSAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD-1, G.GARH, GOBINDGARH

In the result, the Assessee’s appeal is allowed

ITA 224/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh27 Oct 2025AY 2016-17

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 224 & 225/Chd/2025 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Pooja Kansal, The Ito, बनाम Kansla Singla & Ward -1, Associates, Gobindgarh Vs. Sco 80-81, Sector 17-C, Chandigarh "थायी लेखा सं./Pan No. Abypk5904G अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. T.N. Singla, Ca राज"व क" ओर से/ Revenue By : Smt. Kusum Kashyap, Cit Dr (Virtual Mode) सुनवाई क" तार"ख/Date Of Hearing : 12.08.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 27.10.2025 आदेश/Order Per Krinwant Sahay, Am: Both The Appeals Pertaining To A.Ys. 2016-17 & 2017- 18 Have Been Filed By The Assessee Against The Separate

For Appellant: Sh. T.N. Singla, CAFor Respondent: Smt. Kusum Kashyap, CIT DR
Section 147Section 148Section 234ASection 250Section 271(1)(c)Section 65A

234A, 2348 and 234C. 14. That the assessee craves to add, amend or to leave any ground of appeal before it is finally heard. 4. Brief facts of the case, as given in the order of the Ld. CIT(A), are as under: - Assessee is an Individual deriving its income as partner from M/s Kansal Profiles, Mandi Gobindgarh during

INCOME TAX OFFICER, WARD-2(1), CHANDIGARH, CHANDIGARH vs. ATMA RAM JEWELLERS, CHANDIGARH

In the result, appeal of the Revenue is dismissed

ITA 206/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh17 Feb 2025AY 2017-18
For Appellant: \nShri Tej Mohan Singh, AdvocateFor Respondent: \nShri Vivek Vardhan, JCIT, Sr.DR
Section 143(3)Section 250

section 234A, B and C amounting to Rs.24,51,682/- is arbitrary\nunjustified and in the alternative is highly excessive.\n6.1 Charging interest u/s 234A, 234B and 234C is mandatory and\nconsequential in view of Hon'ble Supreme Court decision in the case of Anjum\nM.H. Ghaswala - 252 (2001) ITR 1 (SC). Since ground no 2 to 9 of appeal

PAWAN GARG,PANCHKULA vs. ITO WARD 5((5) CHANDIGARH, CHANDIGARH

In the result, appeal of the assessee is allowed

ITA 1218/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh02 Feb 2026AY 2014-15

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1218/Chd/2024 "नधा"रण वष" / Assessment Year: 2014-15 Shri Pawan Garg, The Ito, House No. 766, Sector 16, Vs Ward 5(5), Panchkula. Chandigarh. "थायी लेखा सं./Pan No: Abmpg4243N अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ajay Jain, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 27.01.2026 Date Of Pronouncement : 02.02.2026

For Appellant: Shri Ajay Jain, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 139Section 142(1)Section 147Section 148Section 234ASection 271Section 271(1)(c)Section 271FSection 68

234A, 234B, 234C and 234D as per the provisions of IT. Act, 1961. Penalty proceedings u/s 271F for non-filing of ITR in respect to the notice u/s 148 of the IT. Act 1961, penalty proceedings u/s 271 (1)(b) for noncompliance of notices u/s 142(1) and penalty proceedings u/s 271(1)(c) for concealing the income