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60 results for “bogus purchases”+ Section 10(38)clear

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Mumbai2,024Delhi1,337Jaipur431Kolkata412Chennai366Ahmedabad295Bangalore222Surat216Chandigarh180Hyderabad153Indore138Pune135Karnataka116Rajkot72Raipur71Amritsar70Nagpur62Cochin60Lucknow48Visakhapatnam43Calcutta43Cuttack40Allahabad28Guwahati27Agra26Jodhpur26Patna15Ranchi14Telangana9Varanasi7Jabalpur7Panaji5Dehradun5SC3Gauhati1

Key Topics

Section 250114Addition to Income3Section 1322Section 153A2Section 143(2)2

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

38,66,879. Out of this, the purchase of Rs.73,34,227 was not supported by relevant bills and vouchers and also the assessee has not furnished the names and addresses of the purchasers. It was argued that the sellers did not issue any sale bill. In our opinion, it is the duty of the assessee to produce

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 2019

Showing 1–20 of 60 · Page 1 of 3

AY 2009-10

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

Section 132Section 143(2)Section 153A

bogus. Please explain in detail. 37 I.T.A. Nos. 36 to 41/Coch/2019 & ITA Nos. 21 to 26/Coch/2019 (A) The Sales and Purchase of wheat with Sri. P. K. Kunjumoideen is recorded in the books of accounts and the supporting sales bills and purchased invoice are maintained. But in reality there is no sales made to Sri. P. K Kunjumoideen. Instead

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. Please explain in detail. 37 I.T.A. Nos. 36 to 41/Coch/2019 & ITA Nos. 21 to 26/Coch/2019 (A) The Sales and Purchase of wheat with Sri. P. K. Kunjumoideen is recorded in the books of accounts and the supporting sales bills and purchased invoice are maintained. But in reality there is no sales made to Sri. P. K Kunjumoideen. Instead

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

38. The issue raised by the assessee in all the three captioned appeals for the respective A.Ys. are identical, therefore, for the sake of brevity and convenience, we are inclined to club all of them for the purpose of adjudication of all these 3 appeals. 39. The assessee, through a letter dated 24 September 2024, filed an additional ground

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

38. The issue raised by the assessee in all the three captioned appeals for the respective A.Ys. are identical, therefore, for the sake of brevity and convenience, we are inclined to club all of them for the purpose of adjudication of all these 3 appeals. 39. The assessee, through a letter dated 24 September 2024, filed an additional ground

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

38. The issue raised by the assessee in all the three captioned appeals for the respective A.Ys. are identical, therefore, for the sake of brevity and convenience, we are inclined to club all of them for the purpose of adjudication of all these 3 appeals. 39. The assessee, through a letter dated 24 September 2024, filed an additional ground

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

38. The issue raised by the assessee in all the three captioned appeals for the respective A.Ys. are identical, therefore, for the sake of brevity and convenience, we are inclined to club all of them for the purpose of adjudication of all these 3 appeals. 39. The assessee, through a letter dated 24 September 2024, filed an additional ground

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

38. The issue raised by the assessee in all the three captioned appeals for the respective A.Ys. are identical, therefore, for the sake of brevity and convenience, we are inclined to club all of them for the purpose of adjudication of all these 3 appeals. 39. The assessee, through a letter dated 24 September 2024, filed an additional ground

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

38. The issue raised by the assessee in all the three captioned appeals for the respective A.Ys. are identical, therefore, for the sake of brevity and convenience, we are inclined to club all of them for the purpose of adjudication of all these 3 appeals. 39. The assessee, through a letter dated 24 September 2024, filed an additional ground

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

38. The issue raised by the assessee in all the three captioned appeals for the respective A.Ys. are identical, therefore, for the sake of brevity and convenience, we are inclined to club all of them for the purpose of adjudication of all these 3 appeals. 39. The assessee, through a letter dated 24 September 2024, filed an additional ground

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

38. The issue raised by the assessee in all the three captioned appeals for the respective A.Ys. are identical, therefore, for the sake of brevity and convenience, we are inclined to club all of them for the purpose of adjudication of all these 3 appeals. 39. The assessee, through a letter dated 24 September 2024, filed an additional ground

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

38. The issue raised by the assessee in all the three captioned appeals for the respective A.Ys. are identical, therefore, for the sake of brevity and convenience, we are inclined to club all of them for the purpose of adjudication of all these 3 appeals. 39. The assessee, through a letter dated 24 September 2024, filed an additional ground

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

38. The issue raised by the assessee in all the three captioned appeals for the respective A.Ys. are identical, therefore, for the sake of brevity and convenience, we are inclined to club all of them for the purpose of adjudication of all these 3 appeals. 39. The assessee, through a letter dated 24 September 2024, filed an additional ground

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

38. The issue raised by the assessee in all the three captioned appeals for the respective A.Ys. are identical, therefore, for the sake of brevity and convenience, we are inclined to club all of them for the purpose of adjudication of all these 3 appeals. 39. The assessee, through a letter dated 24 September 2024, filed an additional ground

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

38. The issue raised by the assessee in all the three captioned appeals for the respective A.Ys. are identical, therefore, for the sake of brevity and convenience, we are inclined to club all of them for the purpose of adjudication of all these 3 appeals. 39. The assessee, through a letter dated 24 September 2024, filed an additional ground

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

38. The issue raised by the assessee in all the three captioned appeals for the respective A.Ys. are identical, therefore, for the sake of brevity and convenience, we are inclined to club all of them for the purpose of adjudication of all these 3 appeals. 39. The assessee, through a letter dated 24 September 2024, filed an additional ground

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

In the result, appeal of the assessee is hereby dismissed

ITA 524/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

38. The issue raised by the assessee in all the three captioned appeals for the respective A.Ys. are identical, therefore, for the sake of brevity and convenience, we are inclined to club all of them for the purpose of adjudication of all these 3 appeals. 39. The assessee, through a letter dated 24 September 2024, filed an additional ground

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

38. The issue raised by the assessee in all the three captioned appeals for the respective A.Ys. are identical, therefore, for the sake of brevity and convenience, we are inclined to club all of them for the purpose of adjudication of all these 3 appeals. 39. The assessee, through a letter dated 24 September 2024, filed an additional ground

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

38. The issue raised by the assessee in all the three captioned appeals for the respective A.Ys. are identical, therefore, for the sake of brevity and convenience, we are inclined to club all of them for the purpose of adjudication of all these 3 appeals. 39. The assessee, through a letter dated 24 September 2024, filed an additional ground

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

38. The issue raised by the assessee in all the three captioned appeals for the respective A.Ys. are identical, therefore, for the sake of brevity and convenience, we are inclined to club all of them for the purpose of adjudication of all these 3 appeals. 39. The assessee, through a letter dated 24 September 2024, filed an additional ground