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59 results for “bogus purchases”+ Section 35(1)clear

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Key Topics

Section 250115Section 69C3Section 1482Addition to Income2

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

35 or in the income tax return. It is submitted that since certain email communications were received on an email ID of an employee who has been relived from the company, the assessee understands that the impugned order was also sent at the same email ID. Accordingly, it is submitted that the assessee did not receive the order passed

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

In the result, appeal of the assessee is hereby dismissed

Showing 1–20 of 59 · Page 1 of 3

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

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

35,110/- ABC Sales Rs. 6,34,89,041/- Rs. 4,63,48,467/- Rs. 1,71,40,574/- Taliparamba Rs. 9,22,75,684/- Total Difference . ITA No.404 & others/Coch/2024 Page 53 of 165 50.1 In view of the above differences between the actual stock and the stock recorded in the books of account, the Assessing Officer (AO) concluded that

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

35,110/- ABC Sales Rs. 6,34,89,041/- Rs. 4,63,48,467/- Rs. 1,71,40,574/- Taliparamba Rs. 9,22,75,684/- Total Difference . ITA No.404 & others/Coch/2024 Page 53 of 165 50.1 In view of the above differences between the actual stock and the stock recorded in the books of account, the Assessing Officer (AO) concluded that

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

35,110/- ABC Sales Rs. 6,34,89,041/- Rs. 4,63,48,467/- Rs. 1,71,40,574/- Taliparamba Rs. 9,22,75,684/- Total Difference . ITA No.404 & others/Coch/2024 Page 53 of 165 50.1 In view of the above differences between the actual stock and the stock recorded in the books of account, the Assessing Officer (AO) concluded that

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

35,110/- ABC Sales Rs. 6,34,89,041/- Rs. 4,63,48,467/- Rs. 1,71,40,574/- Taliparamba Rs. 9,22,75,684/- Total Difference . ITA No.404 & others/Coch/2024 Page 53 of 165 50.1 In view of the above differences between the actual stock and the stock recorded in the books of account, the Assessing Officer (AO) concluded that

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

35,110/- ABC Sales Rs. 6,34,89,041/- Rs. 4,63,48,467/- Rs. 1,71,40,574/- Taliparamba Rs. 9,22,75,684/- Total Difference . ITA No.404 & others/Coch/2024 Page 53 of 165 50.1 In view of the above differences between the actual stock and the stock recorded in the books of account, the Assessing Officer (AO) concluded that

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

35,110/- ABC Sales Rs. 6,34,89,041/- Rs. 4,63,48,467/- Rs. 1,71,40,574/- Taliparamba Rs. 9,22,75,684/- Total Difference . ITA No.404 & others/Coch/2024 Page 53 of 165 50.1 In view of the above differences between the actual stock and the stock recorded in the books of account, the Assessing Officer (AO) concluded that

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

35,110/- ABC Sales Rs. 6,34,89,041/- Rs. 4,63,48,467/- Rs. 1,71,40,574/- Taliparamba Rs. 9,22,75,684/- Total Difference . ITA No.404 & others/Coch/2024 Page 53 of 165 50.1 In view of the above differences between the actual stock and the stock recorded in the books of account, the Assessing Officer (AO) concluded that

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

35,110/- ABC Sales Rs. 6,34,89,041/- Rs. 4,63,48,467/- Rs. 1,71,40,574/- Taliparamba Rs. 9,22,75,684/- Total Difference . ITA No.404 & others/Coch/2024 Page 53 of 165 50.1 In view of the above differences between the actual stock and the stock recorded in the books of account, the Assessing Officer (AO) concluded that

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

35,110/- ABC Sales Rs. 6,34,89,041/- Rs. 4,63,48,467/- Rs. 1,71,40,574/- Taliparamba Rs. 9,22,75,684/- Total Difference . ITA No.404 & others/Coch/2024 Page 53 of 165 50.1 In view of the above differences between the actual stock and the stock recorded in the books of account, the Assessing Officer (AO) concluded that

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

35,110/- ABC Sales Rs. 6,34,89,041/- Rs. 4,63,48,467/- Rs. 1,71,40,574/- Taliparamba Rs. 9,22,75,684/- Total Difference . ITA No.404 & others/Coch/2024 Page 53 of 165 50.1 In view of the above differences between the actual stock and the stock recorded in the books of account, the Assessing Officer (AO) concluded that

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

35,110/- ABC Sales Rs. 6,34,89,041/- Rs. 4,63,48,467/- Rs. 1,71,40,574/- Taliparamba Rs. 9,22,75,684/- Total Difference . ITA No.404 & others/Coch/2024 Page 53 of 165 50.1 In view of the above differences between the actual stock and the stock recorded in the books of account, the Assessing Officer (AO) concluded that

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

35,110/- ABC Sales Rs. 6,34,89,041/- Rs. 4,63,48,467/- Rs. 1,71,40,574/- Taliparamba Rs. 9,22,75,684/- Total Difference . ITA No.404 & others/Coch/2024 Page 53 of 165 50.1 In view of the above differences between the actual stock and the stock recorded in the books of account, the Assessing Officer (AO) concluded that

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

35,110/- ABC Sales Rs. 6,34,89,041/- Rs. 4,63,48,467/- Rs. 1,71,40,574/- Taliparamba Rs. 9,22,75,684/- Total Difference . ITA No.404 & others/Coch/2024 Page 53 of 165 50.1 In view of the above differences between the actual stock and the stock recorded in the books of account, the Assessing Officer (AO) concluded that

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

35,110/- ABC Sales Rs. 6,34,89,041/- Rs. 4,63,48,467/- Rs. 1,71,40,574/- Taliparamba Rs. 9,22,75,684/- Total Difference . ITA No.404 & others/Coch/2024 Page 53 of 165 50.1 In view of the above differences between the actual stock and the stock recorded in the books of account, the Assessing Officer (AO) concluded that

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

35,110/- ABC Sales Rs. 6,34,89,041/- Rs. 4,63,48,467/- Rs. 1,71,40,574/- Taliparamba Rs. 9,22,75,684/- Total Difference . ITA No.404 & others/Coch/2024 Page 53 of 165 50.1 In view of the above differences between the actual stock and the stock recorded in the books of account, the Assessing Officer (AO) concluded that

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

35,110/- ABC Sales Rs. 6,34,89,041/- Rs. 4,63,48,467/- Rs. 1,71,40,574/- Taliparamba Rs. 9,22,75,684/- Total Difference . ITA No.404 & others/Coch/2024 Page 53 of 165 50.1 In view of the above differences between the actual stock and the stock recorded in the books of account, the Assessing Officer (AO) concluded that

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

35,110/- ABC Sales Rs. 6,34,89,041/- Rs. 4,63,48,467/- Rs. 1,71,40,574/- Taliparamba Rs. 9,22,75,684/- Total Difference . ITA No.404 & others/Coch/2024 Page 53 of 165 50.1 In view of the above differences between the actual stock and the stock recorded in the books of account, the Assessing Officer (AO) concluded that

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

35,110/- ABC Sales Rs. 6,34,89,041/- Rs. 4,63,48,467/- Rs. 1,71,40,574/- Taliparamba Rs. 9,22,75,684/- Total Difference . ITA No.404 & others/Coch/2024 Page 53 of 165 50.1 In view of the above differences between the actual stock and the stock recorded in the books of account, the Assessing Officer (AO) concluded that

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

35,110/- ABC Sales Rs. 6,34,89,041/- Rs. 4,63,48,467/- Rs. 1,71,40,574/- Taliparamba Rs. 9,22,75,684/- Total Difference . ITA No.404 & others/Coch/2024 Page 53 of 165 50.1 In view of the above differences between the actual stock and the stock recorded in the books of account, the Assessing Officer (AO) concluded that