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2 results for “bogus purchases”+ Section 43Bclear

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Key Topics

Section 143(3)2Section 43B2

INDERPAL SINGH CHHABRA,ROURKELA vs. ACIT, ROURKELA

In the result, appeal of the assessee is allowed

ITA 450/CTK/2024[AY 2018-19]Status: DisposedITAT Cuttack08 Apr 2025

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.450/Ctk/2024 (नििाारण वर्ा / Assessment Year : 2018-2019) Inderpal Singh Chhabra Vs Acit, Circle Rourkela Prop: Essar Enterprises Daily Market, C/O Crazy Cool, Main Rd, Po/Ps : Rourkela, Dist : Sundargarh Pan No. :Ajlpc 6337 J (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.K.Mishra & Shri Baidyanath Behera, Advocates राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/04/2025 घोषणा की तारीख/Date Of Pronouncement : 08/04/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Dated 04.09.2024 In Din & Order No.Itba/Nfac/S/250/2024-25/1068345718(1)), For The Assessment Year 2018-19. 2. Shri P.K.Mishra, Advocate Appeared On Behalf Of The Assessee. Shri Sanjay Kumar, Ld Cit Dr Represented On Behalf Of The Revenue. 3. The Assessee Is Engaged In The Transportation Of Coal & Trading In Coals. It Was Submitted By Ld Ar That The Original Return Filed By The Assessee Came To Be Processed U/S.143(3) Of The Act By The Nfac & The Assessment Came To Be Completed On 10.02.2021 Accepting The Returned Income. Ld Ar Drew Our Attention To Page 3 Of The Paper Book

For Appellant: Shri P.K.Mishra & Shri BaidyanathFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 142(1)Section 143(3)Section 206C
Section 43B

43B of IT Act. 8. Copy of ledger account and other evidences (bills/vouchers) in support of major expenses claimed in P&L account. 9. Have you taken any loan during the year under assessment? If yes, please furnish the lists along with supporting loan confirmations and PAN. Please provide the details of interest paid during the year in the following

M/S. EXIM INDIA OIL COMPANY LTD,CUTTACK vs. DCIT, CUTTACK

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

ITA 70/CTK/2008[1998-99]Status: DisposedITAT Cuttack08 Jun 2022AY 1998-99

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 1998-99 M/S. Exim India Oil Company M/S. Exim India Oil Company Vs. Dcit, Circle Dcit, Circle-1(1), Ltd., At:N.H-5, Tiberwal Nagar, 5, Tiberwal Nagar, Cuttack Jagatpur, Cuttack Jagatpur, Cuttack Pan/Gir No. No.Aaace 3929 K (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri B.K. Tiberwal Tiberwal, Md Revenue By : Shri M.K.Gautam, Cit ( Cit (Dr) Date Of Hearing : 8/6/ 20 / 2022 Date Of Pronouncement : 8 /6 6/2022 O R D E R

For Appellant: Shri B.K. TiberwalFor Respondent: Shri M.K.Gautam, CIT (
Section 143(3)Section 43BSection 68

43B of the I.T.Act, 1961. 4. That under the facts and circumstances of the case, the Learned CI.T.(A) is not justified in confirming the addition of Rs.4,252/- as donation being inadmissible in nature. 5. That under the facts and circumstances of the case, the Learned C.I.T.(A) ought to have deleted the addition of Rs.2.83,371/- under