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61 results for “bogus purchases”+ Section 69clear

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Key Topics

Section 250114Section 80I12Section 801B6Addition to Income4Section 1322Section 153A2Section 143(2)2Section 692Bogus Purchases2Deduction

SRI.NAVAS M.MEERAN,ADIMALY vs. THE DCIT, ERNAKULAM, ERNAKULAM

In the result, the appeals of the assessee are partly allowed for statistical

ITA 326/COCH/2017[2006-07]Status: DisposedITAT Cochin01 Mar 2019AY 2006-07

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

Section 69Section 801BSection 80I

bogus purchases made by the assessee out of undisclosed sources. 7. The facts of the case are that the Assessing Officer made addition u/s. 69 of the Act of the differentials between the amounts being expenses debited in the I.T.A. Nos.325&326/Coch/2017 books of accounts and the amounts substantively supported by invoices, which amounts relate to the transactions carried

SRI.NAVA M.MEERAN,ADIMALY vs. THE ACIT, ERNAKULAM, ERNAKULAM

In the result, the appeals of the assessee are partly allowed for statistical

Showing 1–20 of 61 · Page 1 of 4

2
Disallowance2
ITA 325/COCH/2017[2005-06]Status: Disposed
ITAT Cochin
01 Mar 2019
AY 2005-06

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

Section 69Section 801BSection 80I

bogus purchases made by the assessee out of undisclosed sources. 7. The facts of the case are that the Assessing Officer made addition u/s. 69 of the Act of the differentials between the amounts being expenses debited in the I.T.A. Nos.325&326/Coch/2017 books of accounts and the amounts substantively supported by invoices, which amounts relate to the transactions carried

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

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

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

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

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

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

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

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

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

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

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

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

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

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

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

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

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

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

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

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

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

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

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

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

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

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

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

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

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

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

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

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

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

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore

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

purchases and corresponding sales. Any remaining stock after sales reflects the unsold portion of the purchases made. A discrepancy in stock typically arises only when there are unaccounted purchases or sales. However, in this case, the authorities below did not identify any specific issues related to the purchases or sales that could explain the alleged variation in stock. Furthermore