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110 results for “bogus purchases”+ Section 138clear

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Key Topics

Section 153A74Section 13262Section 271A38Penalty38Addition to Income27Section 13119Bogus Purchases17Undisclosed Income16Section 25014

ACIT, CHENNAI vs. INTEGRATED SERVICE POINT LIMITED, ANNA NAGAR

Accordingly, the assessee’s appeals in ITA Nos. 1881, 1882, and 1883/Chny/2025 for A.Ys. 2016-17, 2019-20, and 2022-23 are allowed

ITA 1879/CHNY/2025[2022-23]Status: DisposedITAT Chennai30 Dec 2025AY 2022-23

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 िनधा;रण वष; /Assessment Years: 2016-17, 2019-20 & 2022-23

For Appellant: Mr. Y. Sridhar, FCAFor Respondent: Mr. Bipin C.N, CIT
Section 132Section 132(4)Section 134(4)Section 250

purchases are wholly bogus and should be disallowed is rejected. Additions under Sections 69A and 69C: 133. Regarding the additions made under sections 69A and 69C, the assessee has demonstrated that all such amounts are fully explained in the cash flow statement. All heads of income, other than the :- 55 -: ITA Nos.1881, 1882 & 1883/Chny/2025 ITA Nos.1874, 1876 & 1879/Chny/2025 Integrated Service

Showing 1–20 of 110 · Page 1 of 6

Section 6814
Section 143(3)12
Section 1112

INTEGRATED SERVICE POINT LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(4), CHENNAI

Accordingly, the assessee’s appeals in ITA Nos. 1881, 1882, and 1883/Chny/2025 for A.Ys. 2016-17, 2019-20, and 2022-23 are allowed

ITA 1882/CHNY/2025[2019-20]Status: DisposedITAT Chennai30 Dec 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Jagadishआयकर अपील सं./ Ita Nos.1881, 1882 & 1883/Chny/2025 िनधा;रण वष; /Assessment Years: 2016-17, 2019-20 & 2022-23

For Appellant: Mr. Y. Sridhar, FCAFor Respondent: Mr. Bipin C.N, CIT
Section 132Section 132(4)Section 134(4)Section 250

purchases are wholly bogus and should be disallowed is rejected. Additions under Sections 69A and 69C: 133. Regarding the additions made under sections 69A and 69C, the assessee has demonstrated that all such amounts are fully explained in the cash flow statement. All heads of income, other than the :- 55 -: ITA Nos.1881, 1882 & 1883/Chny/2025 ITA Nos.1874, 1876 & 1879/Chny/2025 Integrated Service

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 432/CHNY/2020[2011-12]Status: DisposedITAT Chennai20 May 2022AY 2011-12

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2591/CHNY/2019[2010-11]Status: DisposedITAT Chennai20 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

SMT. SHARMILA S. JAIN,,CHENNAI vs. DCIT, CC - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 431/CHNY/2020[2010-11]Status: DisposedITAT Chennai20 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2595/CHNY/2019[2013-14]Status: DisposedITAT Chennai20 May 2022AY 2013-14

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2363/CHNY/2019[2013-14]Status: DisposedITAT Chennai20 May 2022AY 2013-14

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2358/CHNY/2019[2008-09]Status: DisposedITAT Chennai20 May 2022AY 2008-09

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2399/CHNY/2019[2010-11]Status: DisposedITAT Chennai20 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2587/CHNY/2019[2010-11]Status: DisposedITAT Chennai20 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2596/CHNY/2019[2010-11]Status: DisposedITAT Chennai20 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2598/CHNY/2019[2013-14]Status: DisposedITAT Chennai20 May 2022AY 2013-14

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2593/CHNY/2019[2012-13]Status: DisposedITAT Chennai20 May 2022AY 2012-13

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2594/CHNY/2019[2012-13]Status: DisposedITAT Chennai20 May 2022AY 2012-13

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2359/CHNY/2019[2009-10]Status: DisposedITAT Chennai20 May 2022AY 2009-10

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2396/CHNY/2019[2007-08]Status: DisposedITAT Chennai20 May 2022AY 2007-08

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2360/CHNY/2019[2010-11]Status: DisposedITAT Chennai20 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2362/CHNY/2019[2012-13]Status: DisposedITAT Chennai20 May 2022AY 2012-13

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

SHANTHILAL D JAIN,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2398/CHNY/2019[2009-10]Status: DisposedITAT Chennai20 May 2022AY 2009-10

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that

M/S. SHREE BATTERY HOUSE,,CHENNAI vs. DCIT, CENTRAL CIRCLE - 2 (1),, CHENNAI

2400/CHNY/2019

ITA 2592/CHNY/2019[2011-12]Status: DisposedITAT Chennai20 May 2022AY 2011-12

Bench: Shri Mahavir Singhand Dr. M.L. Meena

Section 153ASection 271A

138 days in all these appeals. As the assessee is able to explain the delay, hence we condone the delay and admit these appeals for adjudication. This decision will apply in all the appeals for condonation of delay. 3. First, let us take the following 8 appeals regarding quantum addition and where the assessees have raised the jurisdictional issue that