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59 results for “bogus purchases”+ Reopening of Assessmentclear

Sorted by relevance

Mumbai4,496Delhi1,012Kolkata421Jaipur374Surat308Ahmedabad293Chennai257Pune188Chandigarh149Bangalore149Hyderabad107Karnataka106Raipur72Rajkot68Guwahati62Cochin59Indore52Calcutta46Amritsar45Nagpur35Lucknow28Visakhapatnam24Patna22Agra21Dehradun9Ranchi8Cuttack8Jodhpur7Varanasi6Jabalpur3Orissa2Telangana2SC1Punjab & Haryana1

Key Topics

Section 250114Section 682Section 143(3)2Section 1472Addition to Income2

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

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 147Section 148Section 149

bogus purchase of Rs. 25,70,735/- 4. Being aggrieved, an appeal was filed before the CIT(A) challenging the very validity of the reassessment proceedings on the ground that the assessment was sought to be reopened

THE ACIT, ERNAKULAM vs. M/S. THOMSON METALS, TRICHUR

Showing 1–20 of 59 · Page 1 of 3

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

ITA 124/COCH/2017[2011-12]Status: DisposedITAT Cochin01 Apr 2019AY 2011-12

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

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri. Sathish John Kanichai, FCA
Section 132Section 153CSection 68

reopening the assessment for assessment years 2011-2012 and 2012-2013. In the course of assessment proceedings, it was noticed that the partners of assessee firm had brought in capital investment and current account cash credits. The total cash introduced into the firm by various partners amounting to Rs.68 lakh for the assessment year 2011-2012. When asked to prove

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 505/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Assessing Officer had not made any inquiry in respect of the explanation of the assessee that the stock belonging to another entity was included in the stock statement submitted by the banker, and accordingly, found that there was no reason to interfere with the order passed by the Commissioner (Appeals). 7. Thus, the Tribunal has recorded concurrent findings of fact

BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 436/COCH/2024[2014-2015]Status: DisposedITAT Cochin20 Dec 2024AY 2014-2015

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Assessing Officer had not made any inquiry in respect of the explanation of the assessee that the stock belonging to another entity was included in the stock statement submitted by the banker, and accordingly, found that there was no reason to interfere with the order passed by the Commissioner (Appeals). 7. Thus, the Tribunal has recorded concurrent findings of fact

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

Section 250

Assessing Officer had not made any inquiry in respect of the explanation of the assessee that the stock belonging to another entity was included in the stock statement submitted by the banker, and accordingly, found that there was no reason to interfere with the order passed by the Commissioner (Appeals). 7. Thus, the Tribunal has recorded concurrent findings of fact

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

Section 250

Assessing Officer had not made any inquiry in respect of the explanation of the assessee that the stock belonging to another entity was included in the stock statement submitted by the banker, and accordingly, found that there was no reason to interfere with the order passed by the Commissioner (Appeals). 7. Thus, the Tribunal has recorded concurrent findings of fact

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 457/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Assessing Officer had not made any inquiry in respect of the explanation of the assessee that the stock belonging to another entity was included in the stock statement submitted by the banker, and accordingly, found that there was no reason to interfere with the order passed by the Commissioner (Appeals). 7. Thus, the Tribunal has recorded concurrent findings of fact

KODIYIL MUHAMMED MADANI, PARTNER(ABC SALAES CORPORATION),TALIPARAMBA vs. ACIT , CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 523/COCH/2024[2013-14]Status: DisposedITAT Cochin20 Dec 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Assessing Officer had not made any inquiry in respect of the explanation of the assessee that the stock belonging to another entity was included in the stock statement submitted by the banker, and accordingly, found that there was no reason to interfere with the order passed by the Commissioner (Appeals). 7. Thus, the Tribunal has recorded concurrent findings of fact

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

In the result, appeal of the assessee is hereby dismissed

ITA 497/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Assessing Officer had not made any inquiry in respect of the explanation of the assessee that the stock belonging to another entity was included in the stock statement submitted by the banker, and accordingly, found that there was no reason to interfere with the order passed by the Commissioner (Appeals). 7. Thus, the Tribunal has recorded concurrent findings of fact

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

In the result, appeal of the assessee is hereby dismissed

ITA 498/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Assessing Officer had not made any inquiry in respect of the explanation of the assessee that the stock belonging to another entity was included in the stock statement submitted by the banker, and accordingly, found that there was no reason to interfere with the order passed by the Commissioner (Appeals). 7. Thus, the Tribunal has recorded concurrent findings of fact

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

Section 250

Assessing Officer had not made any inquiry in respect of the explanation of the assessee that the stock belonging to another entity was included in the stock statement submitted by the banker, and accordingly, found that there was no reason to interfere with the order passed by the Commissioner (Appeals). 7. Thus, the Tribunal has recorded concurrent findings of fact

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

Section 250

Assessing Officer had not made any inquiry in respect of the explanation of the assessee that the stock belonging to another entity was included in the stock statement submitted by the banker, and accordingly, found that there was no reason to interfere with the order passed by the Commissioner (Appeals). 7. Thus, the Tribunal has recorded concurrent findings of fact

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

Section 250

Assessing Officer had not made any inquiry in respect of the explanation of the assessee that the stock belonging to another entity was included in the stock statement submitted by the banker, and accordingly, found that there was no reason to interfere with the order passed by the Commissioner (Appeals). 7. Thus, the Tribunal has recorded concurrent findings of fact

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

Section 250

Assessing Officer had not made any inquiry in respect of the explanation of the assessee that the stock belonging to another entity was included in the stock statement submitted by the banker, and accordingly, found that there was no reason to interfere with the order passed by the Commissioner (Appeals). 7. Thus, the Tribunal has recorded concurrent findings of fact

MUAHAMMED JABIR,TALIPARAMBA vs. ACIT< CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 522/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Assessing Officer had not made any inquiry in respect of the explanation of the assessee that the stock belonging to another entity was included in the stock statement submitted by the banker, and accordingly, found that there was no reason to interfere with the order passed by the Commissioner (Appeals). 7. Thus, the Tribunal has recorded concurrent findings of fact

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

In the result, appeal of the assessee is hereby dismissed

ITA 456/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Assessing Officer had not made any inquiry in respect of the explanation of the assessee that the stock belonging to another entity was included in the stock statement submitted by the banker, and accordingly, found that there was no reason to interfere with the order passed by the Commissioner (Appeals). 7. Thus, the Tribunal has recorded concurrent findings of fact

KODIYIL MUHAMMED MADANI PARTNER, ABC SALES CORPORATION,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 835/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Assessing Officer had not made any inquiry in respect of the explanation of the assessee that the stock belonging to another entity was included in the stock statement submitted by the banker, and accordingly, found that there was no reason to interfere with the order passed by the Commissioner (Appeals). 7. Thus, the Tribunal has recorded concurrent findings of fact

KODIYIL MUHAMMED MADANI PARTNER, ABC SALES CORPORATION,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 836/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Assessing Officer had not made any inquiry in respect of the explanation of the assessee that the stock belonging to another entity was included in the stock statement submitted by the banker, and accordingly, found that there was no reason to interfere with the order passed by the Commissioner (Appeals). 7. Thus, the Tribunal has recorded concurrent findings of fact

KODIYIL MUHAMMED MADANI PARTNER, ABC SALES CORPORATION,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 837/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Assessing Officer had not made any inquiry in respect of the explanation of the assessee that the stock belonging to another entity was included in the stock statement submitted by the banker, and accordingly, found that there was no reason to interfere with the order passed by the Commissioner (Appeals). 7. Thus, the Tribunal has recorded concurrent findings of fact

A B C SALES CORPORATION ,KANNUR vs. ITO, CIRCLE-1, KANNUR

In the result, appeal of the assessee is hereby dismissed

ITA 404/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

Assessing Officer had not made any inquiry in respect of the explanation of the assessee that the stock belonging to another entity was included in the stock statement submitted by the banker, and accordingly, found that there was no reason to interfere with the order passed by the Commissioner (Appeals). 7. Thus, the Tribunal has recorded concurrent findings of fact