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67 results for “bogus purchases”+ Section 9clear

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Key Topics

Section 250115Section 80I12Addition to Income10Section 801B6Section 143(3)4Bogus Purchases4Disallowance4Section 69C3Section 1323

SRI.C.SHAJI,TRIVANDRUM vs. THE ITO, WARD-2(1), TRIVNDRUM

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 505/COCH/2017[2013-14]Status: DisposedITAT Cochin20 Sept 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Dr.Pradeep K.P., AdvocateFor Respondent: Smt.A.S.Bindhu, Sr.DR

bogus 6 Sri.C.Shaji. purchases. Accordingly, this ground raised by the assessee is dismissed. 9. The next issue for our consideration reads as follow:- “The disallowance of Rs.2,81,63,141/- as cash purchase in excess of Rs.20,000/- citing the provisions of Section

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 Cochin

Showing 1–20 of 67 · Page 1 of 4

Section 1483
Section 1473
Condonation of Delay2
28 Mar 2025
AY 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

bogus. 7 ITA No.655/Coch/2024. Inditrade Business Consultants Ltd. 8. We are of the considered view that the lower authorities did not correctly appreciate the business model of the assessee, wherein there is no physical delivery of goods from the seller to the assessee and thereafter from the assessee to the purchaser. As noted above, in the open market transaction

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

bogus purchase of Rs. 25,70,735/- 4. Being aggrieved, an appeal was filed before the CIT(A) challenging the very validity of the reassessment proceedings on the ground that the assessment was sought to be reopened after expiry of a period of 4 years from the relevant assessment year without allegation of failure of the assessee to produce material

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

ITA 325/COCH/2017[2005-06]Status: DisposedITAT Cochin01 Mar 2019AY 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

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

bogus. Please explain in detail. 37 I.T.A. Nos. 36 to 41/Coch/2019 & ITA Nos. 21 to 26/Coch/2019 (A) The Sales and Purchase of wheat with Sri. P. K. Kunjumoideen is recorded in the books of accounts and the supporting sales bills and purchased invoice are maintained. But in reality there is no sales made to Sri. P. K Kunjumoideen. Instead

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

bogus. Please explain in detail. 37 I.T.A. Nos. 36 to 41/Coch/2019 & ITA Nos. 21 to 26/Coch/2019 (A) The Sales and Purchase of wheat with Sri. P. K. Kunjumoideen is recorded in the books of accounts and the supporting sales bills and purchased invoice are maintained. But in reality there is no sales made to Sri. P. K Kunjumoideen. Instead

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

9,22,75,684/- was made arbitrarily without due inquiry and consideration of the explanation provided by the assessee. Therefore, we are inclined to allow the appeal of the assessee on this ground and direct the deletion of the addition. 55.1 Therefore, considering the fact that the addition on account of the variance in stock was made solely based

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

9,22,75,684/- was made arbitrarily without due inquiry and consideration of the explanation provided by the assessee. Therefore, we are inclined to allow the appeal of the assessee on this ground and direct the deletion of the addition. 55.1 Therefore, considering the fact that the addition on account of the variance in stock was made solely based

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

9,22,75,684/- was made arbitrarily without due inquiry and consideration of the explanation provided by the assessee. Therefore, we are inclined to allow the appeal of the assessee on this ground and direct the deletion of the addition. 55.1 Therefore, considering the fact that the addition on account of the variance in stock was made solely based

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

9,22,75,684/- was made arbitrarily without due inquiry and consideration of the explanation provided by the assessee. Therefore, we are inclined to allow the appeal of the assessee on this ground and direct the deletion of the addition. 55.1 Therefore, considering the fact that the addition on account of the variance in stock was made solely based

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

9,22,75,684/- was made arbitrarily without due inquiry and consideration of the explanation provided by the assessee. Therefore, we are inclined to allow the appeal of the assessee on this ground and direct the deletion of the addition. 55.1 Therefore, considering the fact that the addition on account of the variance in stock was made solely based

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

9,22,75,684/- was made arbitrarily without due inquiry and consideration of the explanation provided by the assessee. Therefore, we are inclined to allow the appeal of the assessee on this ground and direct the deletion of the addition. 55.1 Therefore, considering the fact that the addition on account of the variance in stock was made solely based

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

9,22,75,684/- was made arbitrarily without due inquiry and consideration of the explanation provided by the assessee. Therefore, we are inclined to allow the appeal of the assessee on this ground and direct the deletion of the addition. 55.1 Therefore, considering the fact that the addition on account of the variance in stock was made solely based

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

9,22,75,684/- was made arbitrarily without due inquiry and consideration of the explanation provided by the assessee. Therefore, we are inclined to allow the appeal of the assessee on this ground and direct the deletion of the addition. 55.1 Therefore, considering the fact that the addition on account of the variance in stock was made solely based

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

9,22,75,684/- was made arbitrarily without due inquiry and consideration of the explanation provided by the assessee. Therefore, we are inclined to allow the appeal of the assessee on this ground and direct the deletion of the addition. 55.1 Therefore, considering the fact that the addition on account of the variance in stock was made solely based

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

9,22,75,684/- was made arbitrarily without due inquiry and consideration of the explanation provided by the assessee. Therefore, we are inclined to allow the appeal of the assessee on this ground and direct the deletion of the addition. 55.1 Therefore, considering the fact that the addition on account of the variance in stock was made solely based

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

9,22,75,684/- was made arbitrarily without due inquiry and consideration of the explanation provided by the assessee. Therefore, we are inclined to allow the appeal of the assessee on this ground and direct the deletion of the addition. 55.1 Therefore, considering the fact that the addition on account of the variance in stock was made solely based

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

9,22,75,684/- was made arbitrarily without due inquiry and consideration of the explanation provided by the assessee. Therefore, we are inclined to allow the appeal of the assessee on this ground and direct the deletion of the addition. 55.1 Therefore, considering the fact that the addition on account of the variance in stock was made solely based

KODIYIL MUHAMMED MADANI, PARTNER (ABC SALES CORPORATION),TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 524/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

9,22,75,684/- was made arbitrarily without due inquiry and consideration of the explanation provided by the assessee. Therefore, we are inclined to allow the appeal of the assessee on this ground and direct the deletion of the addition. 55.1 Therefore, considering the fact that the addition on account of the variance in stock was made solely based