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73 results for “bogus purchases”

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Key Topics

Section 250115 Addition to Income15 Section 80I12 Bogus Purchases7 Section 801B6 Section 143(3)5 Section 1475 Disallowance5 Section 1484

SRI.C.SHAJI,TRIVANDRUM vs. THE ITO, WARD-2(1), TRIVNDRUM

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 505/COCH/2017[2013-14]Status: DisposedITAT Cochin20 Sept 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Dr.Pradeep K.P., AdvocateFor Respondent: Smt.A.S.Bindhu, Sr.DR

purchases made from "others" as bogus purchase and accordingly brought the value of the same to tax. 5. Aggrieved by the order

YENKEY ROLLER FLOUR MILLS,CALICUT vs. DCIT C-1(1), KOZHIKKODE

In the result, the appeal filed by the appellant stands allowed

ITA 522/COCH/2023[2006-2007]Status: DisposedITAT Cochin14 May 2025AY 2006-2007

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

Showing 1–20 of 73 · Page 1 of 4

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 147Section 148Section 149

purchases through M.P.Gangadharan by receiving bills and making payments for bogus purchases. A statement recorded from MP Gangadharon on 04.03.2013 in connection

INDITRADE BUSINESS CONSULTANTS LIMITED,ERNAKULAM vs. DCIT, CORPORATE CIRCLE 1(1), KOCHI

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 655/COCH/2024[2018-19]Status: DisposedITAT Cochin28 Mar 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

For Appellant: Sri.Aneesh Vishwanthan, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 250Section 69C

purchases total amounting to INR 3,34,87,077 were treated as bogus purchases, and accordingly amount of INR 3,34,87,077 was treated

ORBIT DIAMONDS,KOCHI vs. ITO, WARD-2(3), THRISSUR

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 868/COCH/2025[2018-19]Status: DisposedITAT Cochin28 Nov 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2018-19 Orbit Diamonds .......... Appellant 8B, Santhi Savera, Warriam Road, Kochi [Pan: Aaffo6176N] Vs. The Income Tax Officer, Wd-2(3), Thrissur .......... Respondent Assessee By: Smt. Anjana A., Advocate Revenue By: Ms. Neethu S. Sr. Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 28.11.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 19.09.2025 For Assessment Year (Ay) 2018-19. 2. Brief Facts Of The Case Are That The Appellant Is A Partnership Firm Engaged In The Business Of Manufacturing & Sale Of Jewellery. The Return Of Income For Ay 2018-19 Was Filed On 31.10.2018 Disclosing Total Income Of Rs. 12,78,040/-. Against The Said Return Of Income, The Assessment Was Completed By The Assessment Unit Of Income Tax Department (Hereinafter Called "The Ao") Vide Order Dated 05.03.2024 Passed U/S. 147 R.W.S. 144B Of The Income Tax

For Appellant: Smt. Anjana A., AdvocateFor Respondent: Ms. Neethu S. Sr. DR

purchase of diamonds to the tune of Rs. 15,98,964/- from one firm namely M/s. Chamak Impex LLP. According to the AO, the said firm was engaged in providing accommodation entries of bogus

SRI.NAVA M.MEERAN,ADIMALY vs. THE ACIT, ERNAKULAM, ERNAKULAM

In the result, the appeals of the assessee are partly allowed for statistical

ITA 325/COCH/2017[2005-06]Status: DisposedITAT Cochin01 Mar 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 69Section 801BSection 80I

bogus purchases having been made by the appellant out of undisclosed sources. The findings of the Commissioner of Income Tax (Appeals

SRI.NAVAS M.MEERAN,ADIMALY vs. THE DCIT, ERNAKULAM, ERNAKULAM

In the result, the appeals of the assessee are partly allowed for statistical

ITA 326/COCH/2017[2006-07]Status: DisposedITAT Cochin01 Mar 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 69Section 801BSection 80I

bogus purchases having been made by the appellant out of undisclosed sources. The findings of the Commissioner of Income Tax (Appeals

M/S.PRINCE ROLLER FLOUR MILLS P. LTD,PALAKKAD vs. THE ACIT, KOCHI

In the result, appeals of the assessee are allowed and the appeals of the

ITA 36/COCH/2019[2009-10]Status: DisposedITAT Cochin20 Dec 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

Section 132Section 143(2)Section 153A

bogus purchase bills were also prepared against Shri Kunjumoideen. Out of the total purchases recorded against him, certain transactions are genuine

THE ACIT, KOCHI vs. M/S.PRINCE ROLLER FLOUR MILLS P. LTD, PALAKKAD

In the result, appeals of the assessee are allowed and the appeals of the

ITA 21/COCH/2019[2009-10]Status: DisposedITAT Cochin16 Dec 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am&George George K., Jm

Section 132Section 143(2)Section 153A

bogus purchase bills were also prepared against Shri Kunjumoideen. Out of the total purchases recorded against him, certain transactions are genuine

MERCHANDISERS (P) LTD,MATTANCHERRY vs. DCIT.CORPORATE CIRCLE-2(1), KOCHI

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 601/COCH/2025[2016-17]Status: DisposedITAT Cochin29 Oct 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2016-17 Merchandisers (P) Ltd. .......... Appellant 7/594, Jew Town, Mattancheery, Kochi [Pan: Aabcm6455D] Vs. Dcit, Corporate Circle-2(1), Kochi ......... Respondent Assessee By: Shri Thomson Thomas, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 27.10.2025 Date Of Pronouncement: 29.10.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi (Nfac) Dated 06.08.2025 For Assessment Year (Ay) 2016-17. 2. Brief Facts Of The Case Are That The Appellant Is A Private Limited Company Engaged In The Business Of Trading In Raw-Rubber. The Return Of Income For Ay 2016-17 Was Filed On 17.10.2016 Disclosing Loss Of Rs. 3,79,128/-. The Said Return Of Income Was Processed U/S. 143(1) Of The Income Tax Act, 1961 (The Act) Accepting The Returned

For Appellant: Shri Thomson Thomas, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(1)Section 147Section 148Section 153B

purchase made by the assessee company and debited to the Profit & Loss A/c. comes only Rs. 23,13,615/-. Therefore, the question of making addition on account of alleged bogus

KLF NIRMAL INDUSTRIES PRIVATE LIMITED,THRISSUR vs. DCIT CIRCLE 1(1)& TPS, THRISSUR

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 733/COCH/2025[2021-22]Status: DisposedITAT Cochin20 Nov 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2021-22 Klf Nirmal Industries Pvt. Ltd. .......... Appellant Father Dismas Road, Irinjalakuda 680125 [Pan: Aadck4657K] Vs. Dy. Commissioner Of Income Tax, Thrissur ......... Respondent Assessee By: Shri Ashok Cheeran, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 04.11.2025 Date Of Pronouncement: 20.11.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi (Nfac) Dated 19.08.2025 For Assessment Year (Ay) 2021-22. 2. Brief Facts Of The Case Are That The Appellant Is A Company Incorporated Under The Provisions Of Companies Act, 1956. The Return Of Income For Ay 2021-22 Was Filed On 31.03.2022 Declaring Income Of Rs. 5,17,90,870/-. Against The Said Return Of Income, The Assessment Was Completed By The Assessment Unit, Income Tax Department (Hereinafter Called "The Ao") Vide Order Dated

For Appellant: Shri Ashok Cheeran, CAFor Respondent: Smt. Leena Lal, Sr. D.R

purchases made by the appellant. Further, it is submitted that in view of the very nature of the transaction, furnishing of such details is humanly impossible. Therefore, no ad hoc disallowance can be made without rejecting the books of account. Now it is trite law that even in the case of bogus

SRI.SHERAFUDDIN B.P>,PALAKKAD vs. THE ITO, WD-1, PALAKKAD, PALAKKAD

In the result, the appeals of the assesses are partly allowed for statistical

ITA 245/COCH/2018[2000-01]Status: DisposedITAT Cochin27 Jan 2020AY 2000-01

Bench: Shri Gorge George K.

bogus and the purchase cost of shares was only Rs 25 lakhs. A notice u/s 143(2) was issued to the assessee

SRI.RAMESH R, L/H OF LATE K.RAVINDRANATHAN,PALAKKAD vs. THE ITO, WD-1, PALAKKAD, PALAKKAD

In the result, the appeals of the assesses are partly allowed for statistical

ITA 243/COCH/2018[2000-01]Status: DisposedITAT Cochin27 Jan 2020AY 2000-01

Bench: Shri Gorge George K.

bogus and the purchase cost of shares was only Rs 25 lakhs. A notice u/s 143(2) was issued to the assessee

SRI.RAJESH C L/H OF LTAE SHRI.K.CHENTHAMARAKSHAN,,PALLAKAD vs. THE ITO, WD-1, PALAKKAD, PALAKKAD

In the result, the appeals of the assesses are partly allowed for statistical

ITA 242/COCH/2018[2000-01]Status: DisposedITAT Cochin27 Jan 2020AY 2000-01

Bench: Shri Gorge George K.

bogus and the purchase cost of shares was only Rs 25 lakhs. A notice u/s 143(2) was issued to the assessee

ELIZABETH JOSE,ERNAKULAM vs. DCIT, CORPORATE CIRCLE 1(1), ERNAKULAM

In the result, the appeal filed by the assessee stands dismissed

ITA 522/COCH/2025[2016-17]Status: DisposedITAT Cochin11 Aug 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2016-17 Elizbeth Jose .......... Appellant Choice House, P.V. Sreedharan Road Kumbalam, Ernakulam 682506 [Pan: Acfpj2569J] Vs. Dcit, Corporate Circle - 1(1), Kochi .......... Respondent Assessee By: ------- None ------- Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.08.2025 Date Of Pronouncement: 11.08.2025 O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi [Cit(A)] Dated 12.06.2025 For Assessment Year (Ay) 2016-17. 2. Brief Facts Of The Case Are That The Appellant Is An Individual. The Return Of Income For Ay 2016-17 Was Filed On 03.08 Disclosing Total Income Of Rs. 14,71,400/- & Unabsorbed Short Term Capital Loss Of Rs. 35,89,251/-. Against The Said Return Of Income, The Assessment Was Completed By The National Faceless Assessment Centre (Hereinafter Called "The Ao") Vide Order Dated 18.12.2018 Passed U/S. 143(3) Of The Income Tax Act, 1961 (The Act) Accepting

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 147Section 148Section 2(47)

purchase consideration of Rs. 1,10,89,251/-. 3 Elizbeth Jose 4. Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order held that the appellant had resorted to bogus

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, , KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 502/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT(CENTRAL CIRCLE-1), KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 501/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

ABC BUILDWARES(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1`, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 455/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 500/COCH/2024[2020-2021]Status: DisposedITAT Cochin20 Dec 2024AY 2020-2021

Bench: Shri Waseem Ahmed & Shri Soundararajan K

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 499/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

ABC BUILDWARES INDIA(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 454/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore