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 244(1)(aa)clear

Sorted by relevance

Delhi19Chennai6Chandigarh3Jodhpur1

Key Topics

Section 2506Section 1326Section 132(4)6Bogus Purchases6Addition to Income6Section 134(4)3

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

244 (Delhi), which reinforced that the records must be read as a whole before drawing any conclusions regarding income or expenditure. Aforesaid judgment reads as under: “Where receipts recorded in searched documents are believed to be income, entries of expenditure recorded therein are also to be believed without asking for more evidence for such expenditure” 111. The contents

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

244 (Delhi), which reinforced that the records must be read as a whole before drawing any conclusions regarding income or expenditure. Aforesaid judgment reads as under: “Where receipts recorded in searched documents are believed to be income, entries of expenditure recorded therein are also to be believed without asking for more evidence for such expenditure” 111. The contents

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

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

ITA 1881/CHNY/2025[2016-17]Status: DisposedITAT Chennai30 Dec 2025AY 2016-17
Section 132Section 132(4)Section 134(4)Section 250

244 (Delhi), which\nreinforced that the records must be read as a whole before drawing\nany conclusions regarding income or expenditure. Aforesaid judgment\nreads as under:\n“Where receipts recorded in searched documents are believed\nto be income, entries of expenditure recorded therein are also\nto be believed without asking for more evidence for such\nexpenditure”\n111. The contents

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

ITA 1874/CHNY/2025[2016]Status: DisposedITAT Chennai30 Dec 2025
For Appellant: \nMr. Y. Sridhar, FCA
Section 132Section 132(4)Section 250

244 (Delhi), which\nreinforced that the records must be read as a whole before drawing\nany conclusions regarding income or expenditure. Aforesaid judgment\nreads as under:\n“Where receipts recorded in searched documents are believed\nto be income, entries of expenditure recorded therein are also\nto be believed without asking for more evidence for such\nexpenditure”\n111. The contents

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

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

ITA 1876/CHNY/2025[2019-20]Status: DisposedITAT Chennai30 Dec 2025AY 2019-20
Section 132Section 132(4)Section 250

244 (Delhi), which\nreinforced that the records must be read as a whole before drawing\nany conclusions regarding income or expenditure. Aforesaid judgment\nreads as under:\n“Where receipts recorded in searched documents are believed\nto be income, entries of expenditure recorded therein are also\nto be believed without asking for more evidence for such\nexpenditure”\n111. The contents

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

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

ITA 1883/CHNY/2025[2022-23]Status: DisposedITAT Chennai30 Dec 2025AY 2022-23
For Appellant: Mr. Y. Sridhar, FCAFor Respondent: Mr. Bipin C.N, CIT
Section 132Section 132(4)Section 250

244 (Delhi), which\nreinforced that the records must be read as a whole before drawing\nany conclusions regarding income or expenditure. Aforesaid judgment\nreads as under:\n“Where receipts recorded in searched documents are believed\nto be income, entries of expenditure recorded therein are also\nto be believed without asking for more evidence for such\nexpenditure”\n111. The contents