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60 results for “bogus purchases”+ Section 47clear

Sorted by relevance

Mumbai1,401Delhi1,019Jaipur281Kolkata238Chennai216Bangalore170Ahmedabad170Chandigarh138Hyderabad115Karnataka111Indore110Surat105Pune80Cochin60Nagpur53Visakhapatnam49Rajkot48Raipur45Guwahati37Calcutta36Allahabad32Amritsar26Lucknow22Cuttack20Jodhpur19Agra17Telangana8Patna5Jabalpur4SC3Ranchi2Panaji2Dehradun2ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 250114Addition to Income3Section 1322Section 153A2Section 143(2)2Section 1482

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 60 · Page 1 of 3

bogus transaction with her husband. 5. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 6. When the appeal was called on nobody appeared on behalf of the assessee despite due service of notice of hearing. Therefore, we proceeded to dispose of the appeal after hearing the learned Sr. DR. However, vide ground of appeals

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 2019AY 2009-10

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

Section 132Section 143(2)Section 153A

47,978/- 2011-12 91,40,121/- 45,70,000/- 2012-13 1,27,76,083/- 63,88,041/- 2013-14 1,80,41,977/- 90,20,989/- 2014-15 1,08,37,719/- 54,18,860/- Thus, the CIT(A) restricted the additions to 50% of the additions made by the AO on this account and balance

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

47,978/- 2011-12 91,40,121/- 45,70,000/- 2012-13 1,27,76,083/- 63,88,041/- 2013-14 1,80,41,977/- 90,20,989/- 2014-15 1,08,37,719/- 54,18,860/- Thus, the CIT(A) restricted the additions to 50% of the additions made by the AO on this account and balance

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

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. 47.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal

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

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. 47.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal

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

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. 47.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal

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

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. 47.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal

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

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. 47.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal

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

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. 47.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal

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

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. 47.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal

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

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. 47.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal

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

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. 47.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal

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

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. 47.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal

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

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. 47.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal

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

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. 47.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal

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

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. 47.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal

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

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. 47.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal

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

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. 47.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal

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

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. 47.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal

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

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. 47.1 At the outset, we note that the issues raised by the assessee in the captioned grounds of appeal