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394 results for “TDS”+ Bogus Purchasesclear

Sorted by relevance

Mumbai747Delhi394Kolkata164Chennai122Ahmedabad94Jaipur74Bangalore74Chandigarh60Cochin57Surat45Hyderabad45Indore34Nagpur26Raipur25Rajkot18Visakhapatnam18Guwahati17Lucknow17Amritsar16Jodhpur16Agra15Pune12Allahabad10Cuttack10Dehradun9Patna5Ranchi4Calcutta2Panaji2Jabalpur2Telangana1Varanasi1Bombay1

Key Topics

Addition to Income80Section 143(3)76Disallowance58Section 14754Section 153A42Section 14839Section 6822TDS21Section 13220Section 37(1)

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9157/DEL/2019[2016-17]Status: DisposedITAT Delhi11 Feb 2022AY 2016-17

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

TDS deducted on interest is enclosed herewith. The said party is open for verification Alternatively & without prejudice to above, it is humbly submitted that if any addition an this account has been made then assessee entitled to telescoping against addition made of Bogus purchases

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

Showing 1–20 of 394 · Page 1 of 20

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19
Section 271(1)(c)17
Natural Justice15
ITA 9153/DEL/2019[2012-13]Status: DisposedITAT Delhi11 Feb 2022AY 2012-13

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

TDS deducted on interest is enclosed herewith. The said party is open for verification Alternatively & without prejudice to above, it is humbly submitted that if any addition an this account has been made then assessee entitled to telescoping against addition made of Bogus purchases

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9154/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Feb 2022AY 2013-14

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

TDS deducted on interest is enclosed herewith. The said party is open for verification Alternatively & without prejudice to above, it is humbly submitted that if any addition an this account has been made then assessee entitled to telescoping against addition made of Bogus purchases

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9158/DEL/2019[2017-18]Status: DisposedITAT Delhi11 Feb 2022AY 2017-18

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

TDS deducted on interest is enclosed herewith. The said party is open for verification Alternatively & without prejudice to above, it is humbly submitted that if any addition an this account has been made then assessee entitled to telescoping against addition made of Bogus purchases

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9155/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Feb 2022AY 2014-15

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

TDS deducted on interest is enclosed herewith. The said party is open for verification Alternatively & without prejudice to above, it is humbly submitted that if any addition an this account has been made then assessee entitled to telescoping against addition made of Bogus purchases

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9156/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Feb 2022AY 2015-16

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

TDS deducted on interest is enclosed herewith. The said party is open for verification Alternatively & without prejudice to above, it is humbly submitted that if any addition an this account has been made then assessee entitled to telescoping against addition made of Bogus purchases

DCIT, CENTRAL CIRCLE- 19, NEW DELHI vs. AMQ AGRO INDIA PVT. LTD., NEW DELHI

In the result, both the appeals of the assessee are partly allowed and both the appeals of the revenue are dismissed

ITA 4408/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Jan 2021AY 2013-14

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2805/Del/2018 : Asstt. Year : 2013-14 Ita No. 2806/Del/2018 : Asstt. Year : 2014-15 M/S Amq Agro India Pvt. Ltd. Vs Asstt. Commissioner Of Income C-134, Ground Floor, Defence Tax, Central Circle-19, Colony, New Delhi-110024 New Delhi (Appellant) (Respondent) Pan No. Aaeca0929M

For Appellant: Sh. Sh. Hiren Mehta, CA &For Respondent: Ms. Pramita M. Biswas, CIT DR
Section 153A

bogus purchases are based on any incriminating material/evidence found during the course of search. 48. Now, coming to the addition on account of under- invoicing of export sales, it is the argument of the ld. CIT- DR that the same is based on the e-mail between the assessee company and the Mr. Lucky Yuan, a trade associate

AMQ AGRO INDIA PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and both the appeals of the revenue are dismissed

ITA 2805/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Jan 2021AY 2013-14

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2805/Del/2018 : Asstt. Year : 2013-14 Ita No. 2806/Del/2018 : Asstt. Year : 2014-15 M/S Amq Agro India Pvt. Ltd. Vs Asstt. Commissioner Of Income C-134, Ground Floor, Defence Tax, Central Circle-19, Colony, New Delhi-110024 New Delhi (Appellant) (Respondent) Pan No. Aaeca0929M

For Appellant: Sh. Sh. Hiren Mehta, CA &For Respondent: Ms. Pramita M. Biswas, CIT DR
Section 153A

bogus purchases are based on any incriminating material/evidence found during the course of search. 48. Now, coming to the addition on account of under- invoicing of export sales, it is the argument of the ld. CIT- DR that the same is based on the e-mail between the assessee company and the Mr. Lucky Yuan, a trade associate

AMQ AGRO INDIA PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and both the appeals of the revenue are dismissed

ITA 2806/DEL/2018[2014-15]Status: DisposedITAT Delhi22 Jan 2021AY 2014-15

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2805/Del/2018 : Asstt. Year : 2013-14 Ita No. 2806/Del/2018 : Asstt. Year : 2014-15 M/S Amq Agro India Pvt. Ltd. Vs Asstt. Commissioner Of Income C-134, Ground Floor, Defence Tax, Central Circle-19, Colony, New Delhi-110024 New Delhi (Appellant) (Respondent) Pan No. Aaeca0929M

For Appellant: Sh. Sh. Hiren Mehta, CA &For Respondent: Ms. Pramita M. Biswas, CIT DR
Section 153A

bogus purchases are based on any incriminating material/evidence found during the course of search. 48. Now, coming to the addition on account of under- invoicing of export sales, it is the argument of the ld. CIT- DR that the same is based on the e-mail between the assessee company and the Mr. Lucky Yuan, a trade associate

ACIT, CENTRAL CIRCLE- 19, NEW DELHI vs. AMQ AGRO INDIA PVT. LTD., NEW DELHI

In the result, both the appeals of the assessee are partly allowed and both the appeals of the revenue are dismissed

ITA 4409/DEL/2018[2014-15]Status: DisposedITAT Delhi22 Jan 2021AY 2014-15

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2805/Del/2018 : Asstt. Year : 2013-14 Ita No. 2806/Del/2018 : Asstt. Year : 2014-15 M/S Amq Agro India Pvt. Ltd. Vs Asstt. Commissioner Of Income C-134, Ground Floor, Defence Tax, Central Circle-19, Colony, New Delhi-110024 New Delhi (Appellant) (Respondent) Pan No. Aaeca0929M

For Appellant: Sh. Sh. Hiren Mehta, CA &For Respondent: Ms. Pramita M. Biswas, CIT DR
Section 153A

bogus purchases are based on any incriminating material/evidence found during the course of search. 48. Now, coming to the addition on account of under- invoicing of export sales, it is the argument of the ld. CIT- DR that the same is based on the e-mail between the assessee company and the Mr. Lucky Yuan, a trade associate

ACIT CENTRAL CIRCLE-26, NEW DELHI vs. KUMAR BROTHERS CO. , NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 7899/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Oct 2023AY 2015-16

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

bogus purchases will meet the ends of justice. Holding thus, the ld. CIT(A) restricted the disallowance to 25% of the25% of such purchases i.e. 2,14,73,050/- (25% of 8,58,92,200), thereby, according the appellant a relief of Rs. 6,44,19,150/- (8,58,92,200- 2,14,73050). 15. Aggrieved with the order

ACIT CENTRAL CIRCLE-26, NEW DELHI vs. KUMAR BROTHERS CO. , NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 7900/DEL/2019[2016-17]Status: DisposedITAT Delhi20 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

bogus purchases will meet the ends of justice. Holding thus, the ld. CIT(A) restricted the disallowance to 25% of the25% of such purchases i.e. 2,14,73,050/- (25% of 8,58,92,200), thereby, according the appellant a relief of Rs. 6,44,19,150/- (8,58,92,200- 2,14,73050). 15. Aggrieved with the order

ACIT CENTRAL CIRCLE-26, NEW DELHI vs. KUMAR BROTHERS CO. , NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 7896/DEL/2019[2012-13]Status: DisposedITAT Delhi20 Oct 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

bogus purchases will meet the ends of justice. Holding thus, the ld. CIT(A) restricted the disallowance to 25% of the25% of such purchases i.e. 2,14,73,050/- (25% of 8,58,92,200), thereby, according the appellant a relief of Rs. 6,44,19,150/- (8,58,92,200- 2,14,73050). 15. Aggrieved with the order

KUMAR BROTHERS CO. ,NEW DELHI vs. ACIT CENTRAL CIRCLE-26, NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6896/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Oct 2023AY 2015-16

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

bogus purchases will meet the ends of justice. Holding thus, the ld. CIT(A) restricted the disallowance to 25% of the25% of such purchases i.e. 2,14,73,050/- (25% of 8,58,92,200), thereby, according the appellant a relief of Rs. 6,44,19,150/- (8,58,92,200- 2,14,73050). 15. Aggrieved with the order

ACIT CENTRAL CIRCLE-26, NEW DELHI vs. KUMAR BROTHERS CO. , NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 7897/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Oct 2023AY 2013-14

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

bogus purchases will meet the ends of justice. Holding thus, the ld. CIT(A) restricted the disallowance to 25% of the25% of such purchases i.e. 2,14,73,050/- (25% of 8,58,92,200), thereby, according the appellant a relief of Rs. 6,44,19,150/- (8,58,92,200- 2,14,73050). 15. Aggrieved with the order

ACIT CENTRAL CIRCLE-26, NEW DELHI vs. KUMAR BROTHERS CO. , NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 7898/DEL/2019[2014-15]Status: DisposedITAT Delhi20 Oct 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

bogus purchases will meet the ends of justice. Holding thus, the ld. CIT(A) restricted the disallowance to 25% of the25% of such purchases i.e. 2,14,73,050/- (25% of 8,58,92,200), thereby, according the appellant a relief of Rs. 6,44,19,150/- (8,58,92,200- 2,14,73050). 15. Aggrieved with the order

KUMAR BROTHERS CO. ,NEW DELHI vs. ACIT CENTRAL CIRCLE-26, NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6897/DEL/2019[2016-17]Status: DisposedITAT Delhi20 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

bogus purchases will meet the ends of justice. Holding thus, the ld. CIT(A) restricted the disallowance to 25% of the25% of such purchases i.e. 2,14,73,050/- (25% of 8,58,92,200), thereby, according the appellant a relief of Rs. 6,44,19,150/- (8,58,92,200- 2,14,73050). 15. Aggrieved with the order

KUMAR BROTHERS CO. ,NEW DELHI vs. ACIT CENTRAL CIRCLE-26, NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6893/DEL/2019[2012-13]Status: DisposedITAT Delhi20 Oct 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

bogus purchases will meet the ends of justice. Holding thus, the ld. CIT(A) restricted the disallowance to 25% of the25% of such purchases i.e. 2,14,73,050/- (25% of 8,58,92,200), thereby, according the appellant a relief of Rs. 6,44,19,150/- (8,58,92,200- 2,14,73050). 15. Aggrieved with the order

KUMAR BROTHERS CO. ,NEW DELHI vs. ACIT CENTRAL CIRCLE-26, NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6894/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Oct 2023AY 2013-14

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

bogus purchases will meet the ends of justice. Holding thus, the ld. CIT(A) restricted the disallowance to 25% of the25% of such purchases i.e. 2,14,73,050/- (25% of 8,58,92,200), thereby, according the appellant a relief of Rs. 6,44,19,150/- (8,58,92,200- 2,14,73050). 15. Aggrieved with the order

KUMAR BROTHERS CO. ,NEW DELHI vs. ACIT CENTRAL CIRCLE-26, NEW DELHI

In the result, the appeals of the Revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6895/DEL/2019[2014-15]Status: DisposedITAT Delhi20 Oct 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Ms. Mansi Jain, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 153C

bogus purchases will meet the ends of justice. Holding thus, the ld. CIT(A) restricted the disallowance to 25% of the25% of such purchases i.e. 2,14,73,050/- (25% of 8,58,92,200), thereby, according the appellant a relief of Rs. 6,44,19,150/- (8,58,92,200- 2,14,73050). 15. Aggrieved with the order