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3,120 results for “bogus purchases”+ Addition to Incomeclear

Sorted by relevance

Mumbai8,828Delhi3,120Kolkata1,287Ahmedabad696Jaipur695Chennai681Surat475Pune468Bangalore414Chandigarh312Hyderabad272Indore223Raipur195Rajkot146Nagpur130Amritsar127Karnataka116Lucknow92Visakhapatnam92Guwahati78Cochin72Cuttack70Calcutta64Agra63Jodhpur56Patna46Ranchi40Allahabad35Dehradun24Telangana22Jabalpur14Varanasi9Panaji6SC5Orissa3Gauhati2Punjab & Haryana1ASHOK BHAN DALVEER BHANDARI1Bombay1Rajasthan1

Key Topics

Addition to Income78Section 14768Section 153A55Section 143(3)46Section 6837Section 13236Section 14836Search & Seizure36Section 69A27Section 142(1)

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 1464/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

income of the assessee: G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/Del/2018,1189/Del/2018,1190/Del/2018,1185/Del/2018,1186/Del/2018,1180/Del/2018 1181/Del/2018 ( By Revenue) 1464/Del/2018, 1465/Del/2018, 1466/Del/2018, 1467/Del/2018, 1468/Del/2018, 1469/Del/2018, 1470/Del/2018 Assessment Year 2009-10 to 2015-16 i. addition of ₹ 53,00,000/– on account of shares issued to Shri Vijay Mannon ii. addition on account of bogus purchases

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

Showing 1–20 of 3,120 · Page 1 of 156

...
25
Bogus Purchases18
Reassessment17

The appeal of the revenue is dismissed

ITA 1466/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

income of the assessee: G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/Del/2018,1189/Del/2018,1190/Del/2018,1185/Del/2018,1186/Del/2018,1180/Del/2018 1181/Del/2018 ( By Revenue) 1464/Del/2018, 1465/Del/2018, 1466/Del/2018, 1467/Del/2018, 1468/Del/2018, 1469/Del/2018, 1470/Del/2018 Assessment Year 2009-10 to 2015-16 i. addition of ₹ 53,00,000/– on account of shares issued to Shri Vijay Mannon ii. addition on account of bogus purchases

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1182/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

income of the assessee: G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/Del/2018,1189/Del/2018,1190/Del/2018,1185/Del/2018,1186/Del/2018,1180/Del/2018 1181/Del/2018 ( By Revenue) 1464/Del/2018, 1465/Del/2018, 1466/Del/2018, 1467/Del/2018, 1468/Del/2018, 1469/Del/2018, 1470/Del/2018 Assessment Year 2009-10 to 2015-16 i. addition of ₹ 53,00,000/– on account of shares issued to Shri Vijay Mannon ii. addition on account of bogus purchases

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 1470/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

income of the assessee: G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/Del/2018,1189/Del/2018,1190/Del/2018,1185/Del/2018,1186/Del/2018,1180/Del/2018 1181/Del/2018 ( By Revenue) 1464/Del/2018, 1465/Del/2018, 1466/Del/2018, 1467/Del/2018, 1468/Del/2018, 1469/Del/2018, 1470/Del/2018 Assessment Year 2009-10 to 2015-16 i. addition of ₹ 53,00,000/– on account of shares issued to Shri Vijay Mannon ii. addition on account of bogus purchases

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1189/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

income of the assessee: G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/Del/2018,1189/Del/2018,1190/Del/2018,1185/Del/2018,1186/Del/2018,1180/Del/2018 1181/Del/2018 ( By Revenue) 1464/Del/2018, 1465/Del/2018, 1466/Del/2018, 1467/Del/2018, 1468/Del/2018, 1469/Del/2018, 1470/Del/2018 Assessment Year 2009-10 to 2015-16 i. addition of ₹ 53,00,000/– on account of shares issued to Shri Vijay Mannon ii. addition on account of bogus purchases

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 1465/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

income of the assessee: G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/Del/2018,1189/Del/2018,1190/Del/2018,1185/Del/2018,1186/Del/2018,1180/Del/2018 1181/Del/2018 ( By Revenue) 1464/Del/2018, 1465/Del/2018, 1466/Del/2018, 1467/Del/2018, 1468/Del/2018, 1469/Del/2018, 1470/Del/2018 Assessment Year 2009-10 to 2015-16 i. addition of ₹ 53,00,000/– on account of shares issued to Shri Vijay Mannon ii. addition on account of bogus purchases

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 1467/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

income of the assessee: G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/Del/2018,1189/Del/2018,1190/Del/2018,1185/Del/2018,1186/Del/2018,1180/Del/2018 1181/Del/2018 ( By Revenue) 1464/Del/2018, 1465/Del/2018, 1466/Del/2018, 1467/Del/2018, 1468/Del/2018, 1469/Del/2018, 1470/Del/2018 Assessment Year 2009-10 to 2015-16 i. addition of ₹ 53,00,000/– on account of shares issued to Shri Vijay Mannon ii. addition on account of bogus purchases

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

ITA 1469/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

income of the assessee: G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/Del/2018,1189/Del/2018,1190/Del/2018,1185/Del/2018,1186/Del/2018,1180/Del/2018 1181/Del/2018 ( By Revenue) 1464/Del/2018, 1465/Del/2018, 1466/Del/2018, 1467/Del/2018, 1468/Del/2018, 1469/Del/2018, 1470/Del/2018 Assessment Year 2009-10 to 2015-16 i. addition of ₹ 53,00,000/– on account of shares issued to Shri Vijay Mannon ii. addition on account of bogus purchases

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1181/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

income of the assessee: G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/Del/2018,1189/Del/2018,1190/Del/2018,1185/Del/2018,1186/Del/2018,1180/Del/2018 1181/Del/2018 ( By Revenue) 1464/Del/2018, 1465/Del/2018, 1466/Del/2018, 1467/Del/2018, 1468/Del/2018, 1469/Del/2018, 1470/Del/2018 Assessment Year 2009-10 to 2015-16 i. addition of ₹ 53,00,000/– on account of shares issued to Shri Vijay Mannon ii. addition on account of bogus purchases

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1180/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

income of the assessee: G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/Del/2018,1189/Del/2018,1190/Del/2018,1185/Del/2018,1186/Del/2018,1180/Del/2018 1181/Del/2018 ( By Revenue) 1464/Del/2018, 1465/Del/2018, 1466/Del/2018, 1467/Del/2018, 1468/Del/2018, 1469/Del/2018, 1470/Del/2018 Assessment Year 2009-10 to 2015-16 i. addition of ₹ 53,00,000/– on account of shares issued to Shri Vijay Mannon ii. addition on account of bogus purchases

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1185/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

income of the assessee: G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/Del/2018,1189/Del/2018,1190/Del/2018,1185/Del/2018,1186/Del/2018,1180/Del/2018 1181/Del/2018 ( By Revenue) 1464/Del/2018, 1465/Del/2018, 1466/Del/2018, 1467/Del/2018, 1468/Del/2018, 1469/Del/2018, 1470/Del/2018 Assessment Year 2009-10 to 2015-16 i. addition of ₹ 53,00,000/– on account of shares issued to Shri Vijay Mannon ii. addition on account of bogus purchases

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1186/DEL/2018[2013-14]Status: DisposedITAT Delhi06 Sept 2018AY 2013-14

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

income of the assessee: G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/Del/2018,1189/Del/2018,1190/Del/2018,1185/Del/2018,1186/Del/2018,1180/Del/2018 1181/Del/2018 ( By Revenue) 1464/Del/2018, 1465/Del/2018, 1466/Del/2018, 1467/Del/2018, 1468/Del/2018, 1469/Del/2018, 1470/Del/2018 Assessment Year 2009-10 to 2015-16 i. addition of ₹ 53,00,000/– on account of shares issued to Shri Vijay Mannon ii. addition on account of bogus purchases

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

ITA 1190/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

income of the assessee: G.D. Foods Manufacturing (India) Pvt. Ltd Vs. ACIT ( By Assessee) 1182/Del/2018,1189/Del/2018,1190/Del/2018,1185/Del/2018,1186/Del/2018,1180/Del/2018 1181/Del/2018 ( By Revenue) 1464/Del/2018, 1465/Del/2018, 1466/Del/2018, 1467/Del/2018, 1468/Del/2018, 1469/Del/2018, 1470/Del/2018 Assessment Year 2009-10 to 2015-16 i. addition of ₹ 53,00,000/– on account of shares issued to Shri Vijay Mannon ii. addition on account 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

income of the assessee. The court further held that in the case of bogus purchases only profit element embedded in such purchases needs to be added but not total purchases made from those parties. The Hon'ble Gujarat High Court in the case of CIT vs. Vijay Proteins Ltd (2015) 58 Taxmann.com 44 (Guj) held that addition

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

income of the assessee. The court further held that in the case of bogus purchases only profit element embedded in such purchases needs to be added but not total purchases made from those parties. The Hon'ble Gujarat High Court in the case of CIT vs. Vijay Proteins Ltd (2015) 58 Taxmann.com 44 (Guj) held that addition

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

income of the assessee. The court further held that in the case of bogus purchases only profit element embedded in such purchases needs to be added but not total purchases made from those parties. The Hon'ble Gujarat High Court in the case of CIT vs. Vijay Proteins Ltd (2015) 58 Taxmann.com 44 (Guj) held that addition

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

In the result, appeals filed by the assessee for AY

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

income of the assessee. The court further held that in the case of bogus purchases only profit element embedded in such purchases needs to be added but not total purchases made from those parties. The Hon'ble Gujarat High Court in the case of CIT vs. Vijay Proteins Ltd (2015) 58 Taxmann.com 44 (Guj) held that addition

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

income of the assessee. The court further held that in the case of bogus purchases only profit element embedded in such purchases needs to be added but not total purchases made from those parties. The Hon'ble Gujarat High Court in the case of CIT vs. Vijay Proteins Ltd (2015) 58 Taxmann.com 44 (Guj) held that addition

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

income of the assessee. The court further held that in the case of bogus purchases only profit element embedded in such purchases needs to be added but not total purchases made from those parties. The Hon'ble Gujarat High Court in the case of CIT vs. Vijay Proteins Ltd (2015) 58 Taxmann.com 44 (Guj) held that addition

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

Income Tax (Appeals) has erred in law and on the facts in deleting the addition of Rs. 7,98,54,200/- on account of sale of investment.” Addition on account of Bogus Purchases