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3 results for “bogus purchases”+ Section 151Aclear

Sorted by relevance

Mumbai44Jaipur14Chandigarh14Delhi7Raipur4Chennai3Visakhapatnam2Pune2Ahmedabad1Bangalore1Surat1Hyderabad1

Key Topics

Section 1326Section 1433Section 1473Section 139(1)3Section 44A3Reassessment3Addition to Income3Search & Seizure3

K V TEX FIRM,CHENNAI vs. ASST. COMMISSIONER OF INCOME TAX , CHENNAI

In the result, all the three appeals of the assessee stand allowed

ITA 1859/CHNY/2025[2021-22]Status: DisposedITAT Chennai04 Feb 2026AY 2021-22
Section 132Section 139(1)Section 143Section 147Section 44A

151A of the i.e., the Act cannot be said to be applicable only for\none aspect, proceedings post the issue of notice under Section 148 of Act being\nassessment, reassessment or recomputation under Section 147 of the Act and\ninapplicable the issuance of notice under Section 148 of the Act. The Scheme to is\nclearly the applicable for issuance

K V TEX FIRM,CHENNAI vs. ASST. COMMISSIONER OF INCOME TAX , CHENNAI

In the result, all the three appeals of the assessee stand allowed

ITA 1865/CHNY/2025[2022-23]Status: DisposedITAT Chennai04 Feb 2026AY 2022-23
Section 132Section 139(1)Section 143Section 147Section 44A

151A of the i.e., the Act cannot be said to be applicable only for\none aspect, proceedings post the issue of notice under Section 148 of Act being\nassessment, reassessment or recomputation under Section 147 of the Act and\ninapplicable the issuance of notice under Section 148 of the Act. The Scheme to is\nclearly the applicable for issuance

K V TEX FIRM,CHENNAI vs. ASST. COMMISSIONER OF INCOME TAX,, CHENNAI

In the result, all the three appeals of the assessee stand allowed

ITA 1860/CHNY/2025[2020-21]Status: DisposedITAT Chennai04 Feb 2026AY 2020-21

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Shri. Shiva Srinivas, CIT
Section 132Section 139(1)Section 143Section 147Section 44A

151A of the i.e., the Act cannot be said to be applicable only for one aspect, proceedings post the issue of notice under Section 148 of Act being assessment, reassessment or recomputation under Section 147 of the Act and inapplicable the issuance of notice under Section 148 of the Act. The Scheme to is clearly the applicable for issuance