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4 results for “bogus purchases”+ Section 25clear

Sorted by relevance

Mumbai1,284Delhi752Jaipur291Chennai209Kolkata190Ahmedabad183Bangalore156Surat116Chandigarh108Hyderabad90Rajkot87Indore85Raipur77Amritsar67Cochin59Pune55Visakhapatnam54Guwahati38Lucknow32Nagpur31Allahabad30Agra26Jodhpur24Patna22Ranchi14Cuttack11Varanasi7Jabalpur6Dehradun4Panaji3

Key Topics

Section 143(3)4Disallowance4Addition to Income4Section 133(6)3Natural Justice3Section 44B2Section 1452Section 802Section 145(3)

KOMA SINGHAL,DEHRADUN vs. DCIT/ACIT CEN CIR, DEHRADUN

In the result, Appeal of the Assessee is allowed

ITA 59/DDN/2025[2021-22]Status: DisposedITAT Dehradun06 Aug 2025AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 133(6)Section 143(3)

Purchase Deeds and the mode of payment of cost of improvements. 8. The only reason for rejecting the claim of the Assessee by the Ld. CIT(A) that in the enquiry made u/s 133(6) of the Act, where one party Mr. Saeed Ahmad did not provide his confirmation against his bill raised for the cost of improvement

UTTRANCHAL IRON & ISPAT LTD.,KOTDWAR vs. DCIT, CIRCLE- 1(4)(1), RISHIKESH

In the result, this appeal of the assessee (ITA No

ITA 4201/DEL/2018[2013-14]Status: DisposedITAT Dehradun09 May 2025AY 2013-14

Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

2
Deduction2
Bench:
Section 143(3)Section 145Section 145(3)Section 80

section 145 of the Income Tax Act, 1961 as discrepancies found in the books and the book results shown by the assessee was not amenable to verification. 2. The Ld. CIT (A) has erred in law and on facts in deleting addition of Rs. 11,54,74,533/ out of Rs. 13,76,29,909/ made on account of bogus

DCIT, RISHIKESH vs. M/S UTTRANCHAL IRON & ISPAT LTD.,, KOTDWAR

In the result, this appeal of the assessee (ITA No

ITA 2078/DEL/2017[2012-13]Status: DisposedITAT Dehradun09 May 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 145Section 145(3)Section 80

section 145 of the Income Tax Act, 1961 as discrepancies found in the books and the book results shown by the assessee was not amenable to verification. 2. The Ld. CIT (A) has erred in law and on facts in deleting addition of Rs. 11,54,74,533/ out of Rs. 13,76,29,909/ made on account of bogus

MB PETROLEUM SERVICES LLC,MUMBAI vs. DDIT, DEHRADUN

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

ITA 1828/DEL/2015[2011-12]Status: DisposedITAT Dehradun15 Sept 2023AY 2011-12

Bench: Shri Saktijit Dey & Shri M. Balaganeshmb Petroleum Services Llc, Vs. Ddit, Kirtane & Pandit, H-16, Circle-1, Saraswati Colony, Sitaldevi International Taxation, Temple Road, Mahim, Dehradun Mumbai (Appellant) (Respondent) Pan: Aaecm2604H

For Appellant: Smt Shashi M. Kapila, AdvFor Respondent: Sh. Mayank Kumar, JCIT, DR
Section 143(3)Section 32Section 44B

Purchase” a sum of Rs. 3,07,19,295/- has been debited by the assessee in the profit and loss account. Out of this, the ld AO observed that the assessee could not produce the invoices for Rs. 67,33,505/- and accordingly, proceeded to disallow the same as not allowable expenses