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3 results for “bogus purchases”+ Section 234Bclear

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Key Topics

Section 153C9Section 69A3Addition to Income3Section 1442Section 1322Natural Justice2Limitation/Time-bar2

GOPALSAMY,CHENNAI vs. CIT(A)-18, CHENNAI, CHENNAI

The appeals stands allowed in terms of our above order

ITA 1384/CHNY/2023[2015-16]Status: DisposedITAT Chennai31 Jul 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1384/Chny/2023 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1385/Chny/2023 (िनधा"रणवष" / Assessment Year: 2017-18) & 3. आयकरअपील सं./ Ita No.1386/Chny/2023 (िनधा"रणवष" / Assessment Year: 2019-20) Shri Gopalsamy Vs. Acit No.3B, 3Rd Floor New No.27 Dc/Ac Central Cir 1(2) East Street, Krishna Apartments, Chennai Raghava Reddy Colony, Ashok Nagar, Chennai 600 083. [Pan: Bjtpg 4193H] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri R. Subramanian, C.A., ""यथ" क" ओर से /Respondent By : Shri Nilay Baran Som, Irs, Cit. सुनवाई क" तार"ख/Date Of Hearing : 21.05.2024 घोषणा क" तार"ख /Date Of Pronouncement : 31.07.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri R. Subramanian, C.AFor Respondent: Shri Nilay Baran Som, IRS, CIT
Section 153CSection 253

sections 234A, 234B and 234C. 3. The Ld. AR advanced arguments on legal grounds as well as on merits with the help of documents as well as by relying upon various judicial decisions, the copies of which have been placed on record. It has been submitted that the additions have been made merely on the basis of statement and loose

KSJ INFRASTRUCTURE PRIVATE LIMITED,KOLKATA vs. DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI

ITA 1110/CHNY/2023[2010-11]Status: DisposedITAT Chennai06 Mar 2024AY 2010-11

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकर अपील सं./Ita No.: 1110/Chny/2023 िनधा"रण वष" / Assessment Year: 2010-11 M/S. Ksj Infrastructure The Deputy Commissioner Of Pvt. Ltd., V. Income Tax, 2Nd Floor, Grant Lane, Room Central Circle -1(1), No. 218, Kolkata – 700 012. Chennai – 600 0034. [Pan:Aadcc-5913-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. B. Rama Krishnan, Fca & Shri. Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri. R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 10.01.2024 घोषणा क" तारीख/Date Of Pronouncement : 06.03.2024 आदेश /O R D E R

For Appellant: Shri. B. Rama Krishnan, FCA and Shri. Shrenik Chordia, CAFor Respondent: Shri. R. Clement Ramesh Kumar, CIT
Section 132Section 143(3)Section 153ASection 153B(1)Section 153CSection 234BSection 68

234B of the Act. :-3-: ITA. No: 1110/Chny/2023 For these grounds and such other grounds that may be adduced before or during the hearing of the appeal. It is prayed that the Hon'ble Tribunal may be pleased to quash the Assessment Order as as Void-ab-initio/delete the additions made and/or provide such other relief as this

DSA MOTORS,DHARMAPURI vs. ITO, WARD-1,, DHARMAPURI

In the result, the appeal filed by the assessee is allowed

ITA 2241/CHNY/2024[2017-18]Status: DisposedITAT Chennai26 May 2025AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:2241/Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 Dsa Motors, The Income Tax Officer, S.No.18/4K & 17/1Dif, Vs. Ward -1, Krishnagiri Main Road, Dharmapuri. Hale, Dharmapuri – 636 701. [Pan: Aalfd-1261-F] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Mr. P. M. Kathir, AdvocateFor Respondent: Ms. Sandhya Rani Kure, JCIT
Section 115BSection 144Section 69A

234B of Rs.12,55,236/- and Rs.14,28,372/- respectively by the Assessing Officer. 5. Any other grounds that may be raised during the time of hearing. 3. The brief facts of the case are that the assessee is a firm consisting of 3 partners and formed partnership firm on 09.03.2015 to carry on the business of two wheeler agency