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58 results for “bogus purchases”+ Section 32clear

Sorted by relevance

Mumbai964Delhi553Jaipur194Kolkata181Chennai168Bangalore125Ahmedabad102Chandigarh94Rajkot71Hyderabad70Indore63Amritsar58Cochin58Surat44Raipur44Guwahati42Pune41Allahabad28Visakhapatnam27Nagpur24Lucknow16Jodhpur12Patna10Agra7Varanasi7Jabalpur6Cuttack5Ranchi4Panaji3Dehradun1

Key Topics

Section 250114Section 143(3)2Section 1472

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

32,87,670/-. While doing so, the AO made certain disallowances on account of disallowance of interest and disallowance on account of excess wastage and depreciation, etc. Subsequently, the AO sought to reopen the assessment by issuing notice u/s. 148 of the Act on 23.03.2013 after recording the following reasons u/s. 147 of the Act:- "Information has been received from

Showing 1–20 of 58 · Page 1 of 3

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

32. Coming to the technical issues raised by the assessee through various ground Nos. enumerated below: i. Challenging the validity of the assessment under section 153C of the Act on account of lack of proper approval under section 153D of the Act, ii. Challenging the validity of the assessment under section 153C of the Act on account of proper satisfaction

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

32. Coming to the technical issues raised by the assessee through various ground Nos. enumerated below: i. Challenging the validity of the assessment under section 153C of the Act on account of lack of proper approval under section 153D of the Act, ii. Challenging the validity of the assessment under section 153C of the Act on account of proper satisfaction

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

32. Coming to the technical issues raised by the assessee through various ground Nos. enumerated below: i. Challenging the validity of the assessment under section 153C of the Act on account of lack of proper approval under section 153D of the Act, ii. Challenging the validity of the assessment under section 153C of the Act on account of proper satisfaction

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

32. Coming to the technical issues raised by the assessee through various ground Nos. enumerated below: i. Challenging the validity of the assessment under section 153C of the Act on account of lack of proper approval under section 153D of the Act, ii. Challenging the validity of the assessment under section 153C of the Act on account of proper satisfaction

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

32. Coming to the technical issues raised by the assessee through various ground Nos. enumerated below: i. Challenging the validity of the assessment under section 153C of the Act on account of lack of proper approval under section 153D of the Act, ii. Challenging the validity of the assessment under section 153C of the Act on account of proper satisfaction

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

32. Coming to the technical issues raised by the assessee through various ground Nos. enumerated below: i. Challenging the validity of the assessment under section 153C of the Act on account of lack of proper approval under section 153D of the Act, ii. Challenging the validity of the assessment under section 153C of the Act on account of proper satisfaction

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

32. Coming to the technical issues raised by the assessee through various ground Nos. enumerated below: i. Challenging the validity of the assessment under section 153C of the Act on account of lack of proper approval under section 153D of the Act, ii. Challenging the validity of the assessment under section 153C of the Act on account of proper satisfaction

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

32. Coming to the technical issues raised by the assessee through various ground Nos. enumerated below: i. Challenging the validity of the assessment under section 153C of the Act on account of lack of proper approval under section 153D of the Act, ii. Challenging the validity of the assessment under section 153C of the Act on account of proper satisfaction

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

32. Coming to the technical issues raised by the assessee through various ground Nos. enumerated below: i. Challenging the validity of the assessment under section 153C of the Act on account of lack of proper approval under section 153D of the Act, ii. Challenging the validity of the assessment under section 153C of the Act on account of proper satisfaction

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

32. Coming to the technical issues raised by the assessee through various ground Nos. enumerated below: i. Challenging the validity of the assessment under section 153C of the Act on account of lack of proper approval under section 153D of the Act, ii. Challenging the validity of the assessment under section 153C of the Act on account of proper satisfaction

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

32. Coming to the technical issues raised by the assessee through various ground Nos. enumerated below: i. Challenging the validity of the assessment under section 153C of the Act on account of lack of proper approval under section 153D of the Act, ii. Challenging the validity of the assessment under section 153C of the Act on account of proper satisfaction

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

32. Coming to the technical issues raised by the assessee through various ground Nos. enumerated below: i. Challenging the validity of the assessment under section 153C of the Act on account of lack of proper approval under section 153D of the Act, ii. Challenging the validity of the assessment under section 153C of the Act on account of proper satisfaction

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

32. Coming to the technical issues raised by the assessee through various ground Nos. enumerated below: i. Challenging the validity of the assessment under section 153C of the Act on account of lack of proper approval under section 153D of the Act, ii. Challenging the validity of the assessment under section 153C of the Act on account of proper satisfaction

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

32. Coming to the technical issues raised by the assessee through various ground Nos. enumerated below: i. Challenging the validity of the assessment under section 153C of the Act on account of lack of proper approval under section 153D of the Act, ii. Challenging the validity of the assessment under section 153C of the Act on account of proper satisfaction

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

32. Coming to the technical issues raised by the assessee through various ground Nos. enumerated below: i. Challenging the validity of the assessment under section 153C of the Act on account of lack of proper approval under section 153D of the Act, ii. Challenging the validity of the assessment under section 153C of the Act on account of proper satisfaction

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

32. Coming to the technical issues raised by the assessee through various ground Nos. enumerated below: i. Challenging the validity of the assessment under section 153C of the Act on account of lack of proper approval under section 153D of the Act, ii. Challenging the validity of the assessment under section 153C of the Act on account of proper satisfaction

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

32. Coming to the technical issues raised by the assessee through various ground Nos. enumerated below: i. Challenging the validity of the assessment under section 153C of the Act on account of lack of proper approval under section 153D of the Act, ii. Challenging the validity of the assessment under section 153C of the Act on account of proper satisfaction

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

32. Coming to the technical issues raised by the assessee through various ground Nos. enumerated below: i. Challenging the validity of the assessment under section 153C of the Act on account of lack of proper approval under section 153D of the Act, ii. Challenging the validity of the assessment under section 153C of the Act on account of proper satisfaction

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

32. Coming to the technical issues raised by the assessee through various ground Nos. enumerated below: i. Challenging the validity of the assessment under section 153C of the Act on account of lack of proper approval under section 153D of the Act, ii. Challenging the validity of the assessment under section 153C of the Act on account of proper satisfaction