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7 results for “bogus purchases”+ Section 28clear

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Mumbai2,263Delhi1,426Kolkata440Jaipur438Chennai321Ahmedabad288Bangalore216Pune212Hyderabad167Surat160Chandigarh159Indore126Karnataka121Raipur86Amritsar80Rajkot80Nagpur59Cochin58Guwahati48Visakhapatnam41Calcutta41Lucknow40Cuttack31Agra29Allahabad29Jodhpur25Patna16Telangana14Dehradun7Varanasi7SC6Jabalpur5Panaji5Ranchi4Orissa2ASHOK BHAN DALVEER BHANDARI1Gauhati1

Key Topics

Addition to Income6Section 143(3)5Disallowance5Section 69A3Section 145(3)3Section 133(6)3Section 2633Section 1473Section 40A(3)

SHRI VIBHU GROVER,KOTDWARA vs. PCIT, DEHRADUN

In the result appeal of the assessee is allowed

ITA 110/DDN/2024[2015-16]Status: DisposedITAT Dehradun26 Sept 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalvibhu Grover, Pcit, M/S Grover Sales Corporation, Dehradun. Garage Road, Kotdwara, Vs. Pauri-246169 Pan:Agdpg5842R (Appellant) (Respondent) Assessee By Shri Anil Jain, Adv. Department By Shri S.K. Chaterjee, Cit-Dr

Section 142(1)Section 147Section 148Section 263

bogus purchases was made with these persons. 12. Now ld. PCIT alleged that the AO has not made sufficient enquiries on the basis of so called information supplied by Investigation Wing which contained details of transactions with Sh. Ganpati Enterprises. It is seen that the same is not borne out from the reason recorded and therefore

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), DEHRADUN, DEHRADUN vs. STONEFIELD CONSTRUCTION, DEHRADUN, DEHRADUN

3
Natural Justice3
Section 44B2
Deduction2

In the result, appeal of the Revenue is partly allowed

ITA 215/DDN/2025[2023-24]Status: DisposedITAT Dehradun08 Apr 2026AY 2023-24
Section 115BSection 133ASection 139Section 143(3)Section 250Section 250(2)Section 40A(3)Section 40aSection 69ASection 69C

bogus. 7. Before us, Ld. CIT DR for the Revenue submits that during the course of assessment proceedings, assessee has failed to prove the genuineness of the purchases made from these two parties and filed additional evidences before Ld. CIT(A) however, Ld. CIT(A) without waiting for the Remand Report from the AO has decided the issue in favour

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

28,810/- made on account of net profit estimated by the AO by invoking the provisions of 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

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

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

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

28,810/- made on account of net profit estimated by the AO by invoking the provisions of 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

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

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), DEHRADUN, DEHRADUN vs. CHAKRATA FIRST AND ASSOCIATES, JAIPUR

Appeal is dismissed

ITA 92/DDN/2023[2017-18]Status: DisposedITAT Dehradun23 May 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2017-18 Acit, Vs. Chakrata First & Circle-1(1)(1), Associates, C/O- Amit Tak 41 Dehradun Sanjay Marg, Hathori Fort, Jaipur, Rajasthan Pan: Aalfc2896B (Appellant) (Respondent) Assessee By Sh. S.K. Ahuja, Ar Department By Sh. Amar Pal Singh, Sr. Dr

Section 145(3)Section 69A

section 145(3) considering that no books of account and bills or vouchers were furnished. The AO further held that since the assessee did not produce any books of account, such as stock register, purchase and sale book, cash book, bills or vouchers related to the expenses, purchase and sale, the net loss declared by the assessee

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