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26 results for “bogus purchases”+ Section 69Bclear

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Key Topics

Section 13223Bogus Purchases15Undisclosed Income15Section 153A14Section 1112Section 12A8Section 13(1)8Section 143(3)7Addition to Income

ASSISTANT COMMISSIONER OF INCOME TAX, MADURAI vs. JAYARAJ JAISON, TIRUNELVELI

In the result, the appeal filed by the Revenue is dismissed

ITA 2512/CHNY/2024[2020-21]Status: DisposedITAT Chennai17 Jul 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:2512/Chny/2024 िनधा"रण वष" / Assessment Year: 2020-21 The Assistant Commissioner Of Jayaraj Jaison, Income Tax, Vs. No.9/10, Prop: Jaison Bkery, Central Circle -2, Madurai. Kavalkinaru, Tirunelveli – 625 002. (अपीलाथ"/Appellant) [Pan:Akgpj-2821-E] (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Ms. Gouthami Manivasagam, J.C.I.T. ""थ" की ओर से/Respondent By : Shri. R. Venkata Raman,C.A. सुनवाई की तारीख/Date Of Hearing : 02.07.2025 घोषणा की तारीख/Date Of Pronouncement : 17.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am: This Appeal Is Preferred By The Revenue Against The Order Dated 30.07.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals)-19, Chennai (‘Ld.Cit(A)’ In Short), Arising Out Of The Assessment Order Dated 30.09.2022 Passed U/S.143(3) Of The Income Tax Act, 1961 (‘The Act’ In Short) By The Assistant Commissioner Of Income Tax, Central Circle - 2, Madurai (‘Ao’ In Short), For The Assessment Year (‘Ay’ In Short) 2020-21. 2. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Ms. Gouthami Manivasagam, J.C.I.TFor Respondent: Shri. R. Venkata Raman,C.A
Section 131Section 133ASection 143(3)Section 68

Showing 1–20 of 26 · Page 1 of 2

7
Section 132(4)4
Section 69B4
Disallowance4
Section 69

purchases or the amount payable towards sundry creditors is bogus. 2. Further, no material was found to prove that the assessee had incurred expenses towards construction during the impugned assessment year. 3. Furthermore, no material was found indicating that the assessee had suppressed sales. 4. Thus, the question of recording the statement of the assessee u/s.131

P.SAVITHRI,COIMBATORE vs. DCIT, COIMBATORE

In the result, the appeals of the assessees for the impugned

ITA 1863/CHNY/2016[2010-11]Status: DisposedITAT Chennai30 Aug 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

bogus purchases in APC Papers and Boards India Pvt. Ltd On money paid on account of the 2011-12 1,10,00,000 purchase of property at 100 feet road, Coimbatore ITA Nos. 1852 to 1866 & 2062 :- 5 -: to 2063/Mds/16 On money payment for the 2011-12 17,50,000 purchase of Tatabad property On money payment

ANAND PALANISAMI,COIMBATORE vs. DCIT, COIMBATORE

In the result, the appeals of the assessees for the impugned

ITA 1852/CHNY/2016[2011-12]Status: DisposedITAT Chennai30 Aug 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

bogus purchases in APC Papers and Boards India Pvt. Ltd On money paid on account of the 2011-12 1,10,00,000 purchase of property at 100 feet road, Coimbatore ITA Nos. 1852 to 1866 & 2062 :- 5 -: to 2063/Mds/16 On money payment for the 2011-12 17,50,000 purchase of Tatabad property On money payment

ANAND PALANISAMI,COIMBATORE vs. DCIT, COIMBATORE

In the result, the appeals of the assessees for the impugned

ITA 1853/CHNY/2016[2012-13]Status: DisposedITAT Chennai30 Aug 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

bogus purchases in APC Papers and Boards India Pvt. Ltd On money paid on account of the 2011-12 1,10,00,000 purchase of property at 100 feet road, Coimbatore ITA Nos. 1852 to 1866 & 2062 :- 5 -: to 2063/Mds/16 On money payment for the 2011-12 17,50,000 purchase of Tatabad property On money payment

ANAND PALANISAMI,COIMBATORE vs. DCIT, COIMBATORE

In the result, the appeals of the assessees for the impugned

ITA 1854/CHNY/2016[2013-14]Status: DisposedITAT Chennai30 Aug 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

bogus purchases in APC Papers and Boards India Pvt. Ltd On money paid on account of the 2011-12 1,10,00,000 purchase of property at 100 feet road, Coimbatore ITA Nos. 1852 to 1866 & 2062 :- 5 -: to 2063/Mds/16 On money payment for the 2011-12 17,50,000 purchase of Tatabad property On money payment

A.VIJAYALAKSHMI,COIMBATORE vs. DCIT, COIMBATORE

In the result, the appeals of the assessees for the impugned

ITA 1855/CHNY/2016[2007-08]Status: DisposedITAT Chennai30 Aug 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

bogus purchases in APC Papers and Boards India Pvt. Ltd On money paid on account of the 2011-12 1,10,00,000 purchase of property at 100 feet road, Coimbatore ITA Nos. 1852 to 1866 & 2062 :- 5 -: to 2063/Mds/16 On money payment for the 2011-12 17,50,000 purchase of Tatabad property On money payment

A.VIJAYALAKSHMI,COIMBATORE vs. DCIT, COIMBATORE

In the result, the appeals of the assessees for the impugned

ITA 1856/CHNY/2016[2008-09]Status: DisposedITAT Chennai30 Aug 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

bogus purchases in APC Papers and Boards India Pvt. Ltd On money paid on account of the 2011-12 1,10,00,000 purchase of property at 100 feet road, Coimbatore ITA Nos. 1852 to 1866 & 2062 :- 5 -: to 2063/Mds/16 On money payment for the 2011-12 17,50,000 purchase of Tatabad property On money payment

A.VIJAYALAKSHMI,COIMBATORE vs. DCIT, COIMBATORE

In the result, the appeals of the assessees for the impugned

ITA 1857/CHNY/2016[2010-11]Status: DisposedITAT Chennai30 Aug 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

bogus purchases in APC Papers and Boards India Pvt. Ltd On money paid on account of the 2011-12 1,10,00,000 purchase of property at 100 feet road, Coimbatore ITA Nos. 1852 to 1866 & 2062 :- 5 -: to 2063/Mds/16 On money payment for the 2011-12 17,50,000 purchase of Tatabad property On money payment

A.VIJAYALAKSHMI,COIMBATORE vs. DCIT, COIMBATORE

In the result, the appeals of the assessees for the impugned

ITA 1858/CHNY/2016[2011-12]Status: DisposedITAT Chennai30 Aug 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

bogus purchases in APC Papers and Boards India Pvt. Ltd On money paid on account of the 2011-12 1,10,00,000 purchase of property at 100 feet road, Coimbatore ITA Nos. 1852 to 1866 & 2062 :- 5 -: to 2063/Mds/16 On money payment for the 2011-12 17,50,000 purchase of Tatabad property On money payment

A.VIJAYALAKSHMI,COIMBATORE vs. DCIT, COIMBATORE

In the result, the appeals of the assessees for the impugned

ITA 1859/CHNY/2016[2012-13]Status: DisposedITAT Chennai30 Aug 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

bogus purchases in APC Papers and Boards India Pvt. Ltd On money paid on account of the 2011-12 1,10,00,000 purchase of property at 100 feet road, Coimbatore ITA Nos. 1852 to 1866 & 2062 :- 5 -: to 2063/Mds/16 On money payment for the 2011-12 17,50,000 purchase of Tatabad property On money payment

A.VIJAYALAKSHMI,COIMBATORE vs. DCIT, COIMBATORE

In the result, the appeals of the assessees for the impugned

ITA 1860/CHNY/2016[2013-14]Status: DisposedITAT Chennai30 Aug 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

bogus purchases in APC Papers and Boards India Pvt. Ltd On money paid on account of the 2011-12 1,10,00,000 purchase of property at 100 feet road, Coimbatore ITA Nos. 1852 to 1866 & 2062 :- 5 -: to 2063/Mds/16 On money payment for the 2011-12 17,50,000 purchase of Tatabad property On money payment

P.SAVITHRI,COIMBATORE vs. DCIT, COIMBATORE

In the result, the appeals of the assessees for the impugned

ITA 1861/CHNY/2016[2007-08]Status: DisposedITAT Chennai30 Aug 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

bogus purchases in APC Papers and Boards India Pvt. Ltd On money paid on account of the 2011-12 1,10,00,000 purchase of property at 100 feet road, Coimbatore ITA Nos. 1852 to 1866 & 2062 :- 5 -: to 2063/Mds/16 On money payment for the 2011-12 17,50,000 purchase of Tatabad property On money payment

P.SAVITHRI,COIMBATORE vs. DCIT, COIMBATORE

In the result, the appeals of the assessees for the impugned

ITA 1862/CHNY/2016[2008-09]Status: DisposedITAT Chennai30 Aug 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

bogus purchases in APC Papers and Boards India Pvt. Ltd On money paid on account of the 2011-12 1,10,00,000 purchase of property at 100 feet road, Coimbatore ITA Nos. 1852 to 1866 & 2062 :- 5 -: to 2063/Mds/16 On money payment for the 2011-12 17,50,000 purchase of Tatabad property On money payment

P.SAVITHRI,COIMBATORE vs. DCIT, COIMBATORE

In the result, the appeals of the assessees for the impugned

ITA 1864/CHNY/2016[2011-12]Status: DisposedITAT Chennai30 Aug 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

bogus purchases in APC Papers and Boards India Pvt. Ltd On money paid on account of the 2011-12 1,10,00,000 purchase of property at 100 feet road, Coimbatore ITA Nos. 1852 to 1866 & 2062 :- 5 -: to 2063/Mds/16 On money payment for the 2011-12 17,50,000 purchase of Tatabad property On money payment

P.SAVITHRI,COIMBATORE vs. DCIT, COIMBATORE

In the result, the appeals of the assessees for the impugned

ITA 1866/CHNY/2016[2013-14]Status: DisposedITAT Chennai30 Aug 2017AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

bogus purchases in APC Papers and Boards India Pvt. Ltd On money paid on account of the 2011-12 1,10,00,000 purchase of property at 100 feet road, Coimbatore ITA Nos. 1852 to 1866 & 2062 :- 5 -: to 2063/Mds/16 On money payment for the 2011-12 17,50,000 purchase of Tatabad property On money payment

P.SAVITHRI,COIMBATORE vs. DCIT, COIMBATORE

In the result, the appeals of the assessees for the impugned

ITA 1865/CHNY/2016[2012-13]Status: DisposedITAT Chennai30 Aug 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Respondent: Shri. Arun C. Bharath, CIT
Section 132

bogus purchases in APC Papers and Boards India Pvt. Ltd On money paid on account of the 2011-12 1,10,00,000 purchase of property at 100 feet road, Coimbatore ITA Nos. 1852 to 1866 & 2062 :- 5 -: to 2063/Mds/16 On money payment for the 2011-12 17,50,000 purchase of Tatabad property On money payment

ASSISTANT COMMISSIONER OF INCOME-TAX, MADURAI vs. BEACH MINERALS SANDS COMPANY, TIRUNELVELI

ITA 1474/CHNY/2023[2016-17]Status: DisposedITAT Chennai26 Nov 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1473 To 1475/Chny/2023 िनधा"रणवष"/Assessment Years: 2015-16 To 2017-18 & Cross-Objection Nos. 28 To 30/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16 To 2017-18 & आयकर अपील सं./Ita Nos.13 & 14/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15 & Cross-Objection Nos. 26 & 27/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. R. Clement Ramesh –
Section 132Section 132(4)Section 143(3)Section 153A

bogus in nature. Before the Ld. CIT(A), the assessee is noted to have explained that, the books of accounts titled ‘ori’ were incomplete and unaudited accounts and that the books of accounts titled ‘IT’ was the complete audited accounts prepared on actual data. The assessee had explained that, due to shortage of proper accounting staff and lack of proper

ASSISTANT COMMISSIONER OF INCOME-TAX, MADURAI vs. BEACH MINERALS SANDS COMPANY, TIRUNELVELI

ITA 13/CHNY/2024[2013-14]Status: DisposedITAT Chennai26 Nov 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1473 To 1475/Chny/2023 िनधा"रणवष"/Assessment Years: 2015-16 To 2017-18 & Cross-Objection Nos. 28 To 30/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16 To 2017-18 & आयकर अपील सं./Ita Nos.13 & 14/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15 & Cross-Objection Nos. 26 & 27/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. R. Clement Ramesh –
Section 132Section 132(4)Section 143(3)Section 153A

bogus in nature. Before the Ld. CIT(A), the assessee is noted to have explained that, the books of accounts titled ‘ori’ were incomplete and unaudited accounts and that the books of accounts titled ‘IT’ was the complete audited accounts prepared on actual data. The assessee had explained that, due to shortage of proper accounting staff and lack of proper

ASSISTANT COMMISSIONER OF INCOME-TAX, MADURAI vs. BEACH MINERALS SANDS COMPANY, TIRUNELVELI

ITA 14/CHNY/2024[2014-15]Status: DisposedITAT Chennai26 Nov 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1473 To 1475/Chny/2023 िनधा"रणवष"/Assessment Years: 2015-16 To 2017-18 & Cross-Objection Nos. 28 To 30/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16 To 2017-18 & आयकर अपील सं./Ita Nos.13 & 14/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15 & Cross-Objection Nos. 26 & 27/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. R. Clement Ramesh –
Section 132Section 132(4)Section 143(3)Section 153A

bogus in nature. Before the Ld. CIT(A), the assessee is noted to have explained that, the books of accounts titled ‘ori’ were incomplete and unaudited accounts and that the books of accounts titled ‘IT’ was the complete audited accounts prepared on actual data. The assessee had explained that, due to shortage of proper accounting staff and lack of proper

ASSISTANT COMMISSIONER OF INCOME-TAX, MADURAI vs. BEACH MINERALS SANDS COMPANY, TIRUNELVELI

ITA 1473/CHNY/2023[2015-16]Status: DisposedITAT Chennai26 Nov 2024AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1473 To 1475/Chny/2023 िनधा"रणवष"/Assessment Years: 2015-16 To 2017-18 & Cross-Objection Nos. 28 To 30/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16 To 2017-18 & आयकर अपील सं./Ita Nos.13 & 14/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15 & Cross-Objection Nos. 26 & 27/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. R. Clement Ramesh –
Section 132Section 132(4)Section 143(3)Section 153A

bogus in nature. Before the Ld. CIT(A), the assessee is noted to have explained that, the books of accounts titled ‘ori’ were incomplete and unaudited accounts and that the books of accounts titled ‘IT’ was the complete audited accounts prepared on actual data. The assessee had explained that, due to shortage of proper accounting staff and lack of proper