BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

21 results for “bogus purchases”+ Section 73clear

Sorted by relevance

Mumbai1,275Delhi766Jaipur244Chennai193Kolkata191Ahmedabad183Surat145Bangalore124Karnataka102Chandigarh88Hyderabad82Indore76Pune75Cochin59Rajkot42Amritsar38Calcutta36Raipur35Nagpur33Visakhapatnam28Lucknow27Guwahati25Cuttack21Jodhpur19Allahabad5Agra3Jabalpur3Dehradun3Telangana3Panaji2Ranchi1Patna1Varanasi1Gauhati1

Key Topics

Section 10(38)16Exemption14Capital Gains13Long Term Capital Gains13Penny Stock12Addition to Income8Section 143(3)7Disallowance7Section 143(1)

INDRANI PATNAIK,ROURKELA vs. DCIT, RORUKELA CIRCLE, ROURKELA

In the result, appeals of the revenue for assessment years 2012-13 &

ITA 393/CTK/2017[2012-13]Status: DisposedITAT Cuttack25 Aug 2020AY 2012-13

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

For Appellant: Shri S.C.Bhadra, CAFor Respondent: Shri M.K.Gautam,, CIT DR

bogus or is a ploy adopted by the assessee to reduce the taxable profit. 2.3 The AO in the assessment order has given a list of commission agents, letters issued to whom have not been replied. Since all the relevant details relating to commission payments were given by the assessee, the onus cast on the assessee appears to have been

ACIT, RORUKELA CIRCLE, ROURKELA vs. INDRANI PATNAIK, ROURKELA

In the result, appeals of the revenue for assessment years 2012-13 &

ITA 389/CTK/2017[2012-13]Status: DisposedITAT Cuttack25 Aug 2020AY 2012-13

Showing 1–20 of 21 · Page 1 of 2

4
Section 143(2)4
Section 683
Section 14A3

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

For Appellant: Shri S.C.Bhadra, CAFor Respondent: Shri M.K.Gautam,, CIT DR

bogus or is a ploy adopted by the assessee to reduce the taxable profit. 2.3 The AO in the assessment order has given a list of commission agents, letters issued to whom have not been replied. Since all the relevant details relating to commission payments were given by the assessee, the onus cast on the assessee appears to have been

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 206CSection 43B

Section 1.42 of the Income Tax Act. 1961 Ref: DIN & Notice No: ITHA/AST/F/142(1)/2019-20/1024705442(1) Dated: 05/02/2020 Dear Sir, Please find below the point wise revert to the queries raised by your honor. 1. Details of all bank accounts and bank statements maintained by you during the assessment year Please find bank statement of Current account maintained with Allahabad

ITO, BHADRAK WARD, BHADRAK vs. ANUPAMA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 41/CTK/2020[2015-16]Status: DisposedITAT Cuttack21 Dec 2021AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

73,845/- M/s Kailash Auto Finance Ltd. (KAFL) Kishore Kumar 2014-15 38,82,500/- M/s Kailash Auto Finance Ltd. (KAFL) Mohapatra Parbati Mohapatra 2014-15 50,83,000/- M/s Lifeline Durgs & Pharma Ltd. Kuntala Mohapatra 2014-15 50,43,545/- M/s Kailash Auto Finance Ltd. (KAFL) 4. The common grievance of revenue relates to holding of bogus Long Term

ITO, BHADRAK WARD, BHADRAK vs. ANUPAMA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 40/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

73,845/- M/s Kailash Auto Finance Ltd. (KAFL) Kishore Kumar 2014-15 38,82,500/- M/s Kailash Auto Finance Ltd. (KAFL) Mohapatra Parbati Mohapatra 2014-15 50,83,000/- M/s Lifeline Durgs & Pharma Ltd. Kuntala Mohapatra 2014-15 50,43,545/- M/s Kailash Auto Finance Ltd. (KAFL) 4. The common grievance of revenue relates to holding of bogus Long Term

ITO, BHADRAK WARD, BHADRAK vs. DEEPANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 42/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

73,845/- M/s Kailash Auto Finance Ltd. (KAFL) Kishore Kumar 2014-15 38,82,500/- M/s Kailash Auto Finance Ltd. (KAFL) Mohapatra Parbati Mohapatra 2014-15 50,83,000/- M/s Lifeline Durgs & Pharma Ltd. Kuntala Mohapatra 2014-15 50,43,545/- M/s Kailash Auto Finance Ltd. (KAFL) 4. The common grievance of revenue relates to holding of bogus Long Term

ITO, BHADRAK WARD, BHADRAK vs. DEEPANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 43/CTK/2020[2015-16]Status: DisposedITAT Cuttack21 Dec 2021AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

73,845/- M/s Kailash Auto Finance Ltd. (KAFL) Kishore Kumar 2014-15 38,82,500/- M/s Kailash Auto Finance Ltd. (KAFL) Mohapatra Parbati Mohapatra 2014-15 50,83,000/- M/s Lifeline Durgs & Pharma Ltd. Kuntala Mohapatra 2014-15 50,43,545/- M/s Kailash Auto Finance Ltd. (KAFL) 4. The common grievance of revenue relates to holding of bogus Long Term

ITO, BHADRAK WARD, BHADRAK vs. HIMANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 44/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

73,845/- M/s Kailash Auto Finance Ltd. (KAFL) Kishore Kumar 2014-15 38,82,500/- M/s Kailash Auto Finance Ltd. (KAFL) Mohapatra Parbati Mohapatra 2014-15 50,83,000/- M/s Lifeline Durgs & Pharma Ltd. Kuntala Mohapatra 2014-15 50,43,545/- M/s Kailash Auto Finance Ltd. (KAFL) 4. The common grievance of revenue relates to holding of bogus Long Term

ITO, BHADRAK WARD, BHADRAK vs. HIMANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 45/CTK/2020[2015-16]Status: DisposedITAT Cuttack21 Dec 2021AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

73,845/- M/s Kailash Auto Finance Ltd. (KAFL) Kishore Kumar 2014-15 38,82,500/- M/s Kailash Auto Finance Ltd. (KAFL) Mohapatra Parbati Mohapatra 2014-15 50,83,000/- M/s Lifeline Durgs & Pharma Ltd. Kuntala Mohapatra 2014-15 50,43,545/- M/s Kailash Auto Finance Ltd. (KAFL) 4. The common grievance of revenue relates to holding of bogus Long Term

ITO, BHADRAK WARD, BHADRAK vs. SITANSU SEKHAR MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 38/CTK/2020[2014-15]Status: DisposedITAT Cuttack21 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

73,845/- M/s Kailash Auto Finance Ltd. (KAFL) Kishore Kumar 2014-15 38,82,500/- M/s Kailash Auto Finance Ltd. (KAFL) Mohapatra Parbati Mohapatra 2014-15 50,83,000/- M/s Lifeline Durgs & Pharma Ltd. Kuntala Mohapatra 2014-15 50,43,545/- M/s Kailash Auto Finance Ltd. (KAFL) 4. The common grievance of revenue relates to holding of bogus Long Term

ITO, BHADRAK WARD, BHADRAK vs. MAMATA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 47/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

73,845/- M/s Kailash Auto Finance Ltd. (KAFL) Kishore Kumar 2014-15 38,82,500/- M/s Kailash Auto Finance Ltd. (KAFL) Mohapatra Parbati Mohapatra 2014-15 50,83,000/- M/s Lifeline Durgs & Pharma Ltd. Kuntala Mohapatra 2014-15 50,43,545/- M/s Kailash Auto Finance Ltd. (KAFL) 4. The common grievance of revenue relates to holding of bogus Long Term

ITO, BHADRAK WARD, BHADRAK vs. AMRUTA PREETAM MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 46/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

73,845/- M/s Kailash Auto Finance Ltd. (KAFL) Kishore Kumar 2014-15 38,82,500/- M/s Kailash Auto Finance Ltd. (KAFL) Mohapatra Parbati Mohapatra 2014-15 50,83,000/- M/s Lifeline Durgs & Pharma Ltd. Kuntala Mohapatra 2014-15 50,43,545/- M/s Kailash Auto Finance Ltd. (KAFL) 4. The common grievance of revenue relates to holding of bogus Long Term

ITO, BHADRAK WARD, BHADRAK vs. KISHORE KUMAR MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 48/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

73,845/- M/s Kailash Auto Finance Ltd. (KAFL) Kishore Kumar 2014-15 38,82,500/- M/s Kailash Auto Finance Ltd. (KAFL) Mohapatra Parbati Mohapatra 2014-15 50,83,000/- M/s Lifeline Durgs & Pharma Ltd. Kuntala Mohapatra 2014-15 50,43,545/- M/s Kailash Auto Finance Ltd. (KAFL) 4. The common grievance of revenue relates to holding of bogus Long Term

ITO, BHADRAK WARD , BHADRAK vs. PARBATI MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 49/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

73,845/- M/s Kailash Auto Finance Ltd. (KAFL) Kishore Kumar 2014-15 38,82,500/- M/s Kailash Auto Finance Ltd. (KAFL) Mohapatra Parbati Mohapatra 2014-15 50,83,000/- M/s Lifeline Durgs & Pharma Ltd. Kuntala Mohapatra 2014-15 50,43,545/- M/s Kailash Auto Finance Ltd. (KAFL) 4. The common grievance of revenue relates to holding of bogus Long Term

ITO, BHADRAK WARD, BHADRAK vs. SMT. KUNTALA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

ITA 50/CTK/2020[2014-15]Status: DisposedITAT Cuttack17 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

For Appellant: Shri S.C Mohanty, Sr. DR
Section 10(38)

73,845/- M/s Kailash Auto Finance Ltd. (KAFL) Kishore Kumar 2014-15 38,82,500/- M/s Kailash Auto Finance Ltd. (KAFL) Mohapatra Parbati Mohapatra 2014-15 50,83,000/- M/s Lifeline Durgs & Pharma Ltd. Kuntala Mohapatra 2014-15 50,43,545/- M/s Kailash Auto Finance Ltd. (KAFL) 4. The common grievance of revenue relates to holding of bogus Long Term

ASHWIN KUMAR AGARWAL,CUTTACK vs. DCIT ASMNT CIRCLE-2(1)CUTTACK, CUTTACK

In the result, appeal of the assessee is allowed

ITA 507/CTK/2024[2016-17]Status: DisposedITAT Cuttack13 Dec 2024AY 2016-17
Section 10(38)Section 143(3)Section 68

73 Crore from the sale of “future” which was claimed as invested in the acquisition of shares and also as the source of capital introduction in the partnership firm. The Id Sr.DR further submits that in the case of the firm an addition of Rs.89,69,000/- was made on account of capital introduction by the assessee as unexplained credit

TARINI MINERALS PVT. LTD.,ROURKELA vs. ACIT, ROURKELA

In the result, appeal of the assessee is allowed

ITA 197/CTK/2019[2012-13]Status: DisposedITAT Cuttack28 Jan 2021AY 2012-13

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2012-13

For Appellant: Shri S.C.Bhadra, ARFor Respondent: Shri Subhendu Dutta, DR
Section 14A

bogus. Ld A.R. referred to page 3 of the APB i.e. ledger account of Zodiac Enterprises from 1.4.2011 to 31.3.2012, wherein, it has been shown as at 1.4.2011, the amount of Rs.17,36,046/- in opening balance as well as closing balance, therefore, same amount has been brought forward from the preceding year

ORISSA MINING CORPORATION LTD,BHUBANESWAR vs. JCIT, BHUBANESWAR

In the result, the appeals of the assessee i

ITA 183/CTK/2014[2011-12]Status: DisposedITAT Cuttack17 May 2018AY 2011-12

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Ved Jain, AR/P.V.Rao, ARFor Respondent: Shri A.K.Mohapatra, DR
Section 143(1)Section 143(2)Section 143(3)

bogus. Such erroneous conclusion has been arrived that by the Ld. AO taking into consideration some sample cases of Ore raising contracts as the total expenditure incurred on Ore raising. 6. That the appellant craves leave to add or to amend the above grounds of appeal before or at the time of hearing of the appeal. 7. For these

DCIT, BHUBANESWAR vs. ORISSA MINING CORPORATION LTD, BHUBANESWAR

In the result, the appeals of the assessee i

ITA 70/CTK/2014[2010-11]Status: DisposedITAT Cuttack17 May 2018AY 2010-11

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Ved Jain, AR/P.V.Rao, ARFor Respondent: Shri A.K.Mohapatra, DR
Section 143(1)Section 143(2)Section 143(3)

bogus. Such erroneous conclusion has been arrived that by the Ld. AO taking into consideration some sample cases of Ore raising contracts as the total expenditure incurred on Ore raising. 6. That the appellant craves leave to add or to amend the above grounds of appeal before or at the time of hearing of the appeal. 7. For these

DCIT, CIRCLE-1(1), BHUBANESWAR, BHUBANESWAR vs. M/S. ORISSA MINING CORPORATION LTD., BHUBANESWAR

In the result, the appeals of the assessee i

ITA 257/CTK/2014[2011-12]Status: DisposedITAT Cuttack17 May 2018AY 2011-12

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Ved Jain, AR/P.V.Rao, ARFor Respondent: Shri A.K.Mohapatra, DR
Section 143(1)Section 143(2)Section 143(3)

bogus. Such erroneous conclusion has been arrived that by the Ld. AO taking into consideration some sample cases of Ore raising contracts as the total expenditure incurred on Ore raising. 6. That the appellant craves leave to add or to amend the above grounds of appeal before or at the time of hearing of the appeal. 7. For these