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59 results for “bogus purchases”+ Section 14clear

Sorted by relevance

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Key Topics

Section 250114Section 143(3)2Section 1482Addition to Income2

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)

Showing 1–20 of 59 · Page 1 of 3

14,71,400/- and 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 2 Elizbeth Jose the returned income. Subsequently

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

In the result, appeal of the assessee is hereby dismissed

ITA 439/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming the addition of Rs. 3,25,84,113/- on account of suppressed sales

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

14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming the addition of Rs. 3,25,84,113/- on account of suppressed sales

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

In the result, appeal of the assessee is hereby dismissed

ITA 504/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming the addition of Rs. 3,25,84,113/- on account of suppressed sales

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

14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming the addition of Rs. 3,25,84,113/- on account of suppressed sales

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT, CENTRAL CIRLCE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 506/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming the addition of Rs. 3,25,84,113/- on account of suppressed sales

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

In the result, appeal of the assessee is hereby dismissed

ITA 503/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming the addition of Rs. 3,25,84,113/- on account of suppressed sales

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

14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming the addition of Rs. 3,25,84,113/- on account of suppressed sales

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

14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming the addition of Rs. 3,25,84,113/- on account of suppressed sales

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

14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming the addition of Rs. 3,25,84,113/- on account of suppressed sales

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

14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming the addition of Rs. 3,25,84,113/- on account of suppressed sales

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

14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming the addition of Rs. 3,25,84,113/- on account of suppressed sales

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

14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming the addition of Rs. 3,25,84,113/- on account of suppressed sales

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

In the result, appeal of the assessee is hereby dismissed

ITA 458/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming the addition of Rs. 3,25,84,113/- on account of suppressed sales

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

In the result, appeal of the assessee is hereby dismissed

ITA 438/COCH/2024[2016-2017]Status: DisposedITAT Cochin20 Dec 2024AY 2016-2017

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming the addition of Rs. 3,25,84,113/- on account of suppressed sales

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

14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming the addition of Rs. 3,25,84,113/- on account of suppressed sales

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

14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming the addition of Rs. 3,25,84,113/- on account of suppressed sales

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

14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming the addition of Rs. 3,25,84,113/- on account of suppressed sales

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

14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming the addition of Rs. 3,25,84,113/- on account of suppressed sales

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

In the result, appeal of the assessee is hereby dismissed

ITA 437/COCH/2024[2015-2016]Status: DisposedITAT Cochin20 Dec 2024AY 2015-2016

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

14 of its appeal are general in nature and do not require any separate adjudication. Accordingly, the same are hereby dismissed as infructuous. 47. The issue raised by the assessee vide ground No. 8 of its appeal is that the learned CIT(A) erred in confirming the addition of Rs. 3,25,84,113/- on account of suppressed sales