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4 results for “bogus purchases”+ Section 43Bclear

Sorted by relevance

Mumbai116Chennai53Delhi38Kolkata26Ahmedabad23Hyderabad19Bangalore17Pune13Raipur13Jaipur12Rajkot11Surat4Cuttack4Chandigarh4Indore3Lucknow3Visakhapatnam3Allahabad1Ranchi1

Key Topics

Section 1448Section 43B4Section 143(2)4Section 684Depreciation4Disallowance4Addition to Income4Section 250(6)2Deduction2

M/S GOLD STAR AMCO STEELS PVT. LTD.,LUDHIANA vs. DCIT, C-1, LUDHIANA

In the results, the book results as duly audited need to be accepted and the addition so made is hereby directed to be deleted

ITA 1164/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh04 Jun 2024AY 2012-13

Bench: 30Th Of September 2013 And, As Such, Framing Of Assessment By The Assessing Officer Without Observing Mandatory

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manveet Singh Sehgal, Sr. DR
Section 143(2)Section 144Section 68

section 68 and in view of the same, both the additions so made by the AO are hereby directed to be deleted. 8.14 In the result, the ground no. 3 of the assessee’s appeal is allowed and ground no. 1 of the Revenue’s appeal is dismissed. 9. In Ground No. 4, the assessee had challenged the sustenance

DCIT, C-1, LUDHIANA vs. M/S GOLD STAR AMCO STEELS PVT. LTD., LUDHIANA

In the results, the book results as duly audited need to be accepted and the addition so made is hereby directed to be deleted

ITA 1198/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh04 Jun 2024AY 2012-13

Bench: 30Th Of September 2013 And, As Such, Framing Of Assessment By The Assessing Officer Without Observing Mandatory

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manveet Singh Sehgal, Sr. DR
Section 143(2)Section 144Section 68

section 68 and in view of the same, both the additions so made by the AO are hereby directed to be deleted. 8.14 In the result, the ground no. 3 of the assessee’s appeal is allowed and ground no. 1 of the Revenue’s appeal is dismissed. 9. In Ground No. 4, the assessee had challenged the sustenance

M/S RECORDERS AND MEDICARE SYSTEMS PVT. LTD.,CHANDIGARH vs. ACIT, CHANDIGARH

The appeals of the assessee are partly allowed for statistical purposes

ITA 653/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh28 May 2020AY 2011-12

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaआयकर अपील सं./ Ita Nos.653 & 654/Chd/2017 "नधा"रण वष" / Assessment Years : 2011-12 & 2012-13

For Appellant: Shri Tej Mohan Singh, AdvFor Respondent: Smt.C.Chanderkanta, CIT DR
Section 250(6)Section 43B

purchase, assets and liabilities were destroyed. That during assessment proceedings for the impugned year this fact was brought to the notice of the AO also. He further drew our attention to the copy of the fire report issued by the Fire Station Officer Panchkula on 21.6.2013 confirming the occurrence of fire at the assessee’ premises. The Ld. Counsel

M/S RECORDERS AND MEDICARE SYSTEMS PVT. LTD.,CHANDIGARH vs. ACIT, CHANDIGARH

The appeals of the assessee are partly allowed for statistical purposes

ITA 654/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh28 May 2020AY 2012-13

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaआयकर अपील सं./ Ita Nos.653 & 654/Chd/2017 "नधा"रण वष" / Assessment Years : 2011-12 & 2012-13

For Appellant: Shri Tej Mohan Singh, AdvFor Respondent: Smt.C.Chanderkanta, CIT DR
Section 250(6)Section 43B

purchase, assets and liabilities were destroyed. That during assessment proceedings for the impugned year this fact was brought to the notice of the AO also. He further drew our attention to the copy of the fire report issued by the Fire Station Officer Panchkula on 21.6.2013 confirming the occurrence of fire at the assessee’ premises. The Ld. Counsel