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158 results for “bogus purchases”+ Depreciationclear

Sorted by relevance

Mumbai348Delhi158Jaipur63Amritsar44Ahmedabad35Bangalore33Kolkata29Hyderabad28Chandigarh28Raipur26Chennai23Indore20Lucknow18Pune17Nagpur13Guwahati12Rajkot10Visakhapatnam10Jodhpur9Allahabad7Surat6Cuttack2Dehradun2Varanasi1Cochin1

Key Topics

Section 143(3)74Addition to Income63Disallowance50Section 14841Section 153A38Section 26329Section 143(2)28Section 6827Depreciation27Section 147

ADDL.CIT, SPECIAL RANGE-18, NEW DELHI vs. JAGANANTH HEMCHAND JAIN, NEW DELHI

In the result, the appeal of the Revenue as well as Cross Objection of the assessee is dismissed

ITA 7754/DEL/2018[2010-11]Status: DisposedITAT Delhi29 Feb 2024AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

Section 143(3)Section 145(3)Section 147Section 148Section 148(2)Section 69C

bogus purchase transactions from Kriya controlled by Jain & Choudhary Group. These parties have in unequivocal terms I.T.A. Nos.7754 & 7755/Del/2018 11 CO Nos.15 & 16/Del/2023 admitted in the course of search that they were not doing any real business and were only providing false accommodation entries. These parties/suppliers have also admitted that no physical goods were handed over by them

Showing 1–20 of 158 · Page 1 of 8

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25
Natural Justice22
Section 153C20

ADDL.CIT, SPECIAL RANGE-18, NEW DELHI vs. JAGANANTH HEMCHAND JAIN, NEW DELHI

In the result, the appeal of the Revenue as well as Cross Objection of the assessee is dismissed

ITA 7755/DEL/2018[2011-12]Status: DisposedITAT Delhi29 Feb 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

Section 143(3)Section 145(3)Section 147Section 148Section 148(2)Section 69C

bogus purchase transactions from Kriya controlled by Jain & Choudhary Group. These parties have in unequivocal terms I.T.A. Nos.7754 & 7755/Del/2018 11 CO Nos.15 & 16/Del/2023 admitted in the course of search that they were not doing any real business and were only providing false accommodation entries. These parties/suppliers have also admitted that no physical goods were handed over by them

VAKSONS METAPLAST PVT LTD,DELHI vs. PCIT(CENTRAL), DELHI

In the result, the appeal, filed by the assessee is partly allowed

ITA 2217/DEL/2025[2018-19]Status: DisposedITAT Delhi05 Dec 2025AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Smt. Rano Jain, AdvocateFor Respondent: Shri Amit Jain, CIT DR
Section 115BSection 132Section 139Section 143Section 153Section 153CSection 234ASection 263Section 69C

bogus purchases made by the assessee, same as has been raised by your honour in your jurisdiction under section 263 of the Act as the show cause notice under section 263 of the Act is issued as on 04.12.2024. The provisions of Explanation-1 to sub-section (i) to section 263, clause (c) reads as follows:- "where any order referred

VAKSONS METAPLAST PVT LTD,DELHI vs. PCIT(CENTRAL), DELHI

In the result, the appeal, filed by the assessee is partly allowed

ITA 2218/DEL/2025[2019-20]Status: DisposedITAT Delhi05 Dec 2025AY 2019-20

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Smt. Rano Jain, AdvocateFor Respondent: Shri Amit Jain, CIT DR
Section 115BSection 132Section 139Section 143Section 153Section 153CSection 234ASection 263Section 69C

bogus purchases made by the assessee, same as has been raised by your honour in your jurisdiction under section 263 of the Act as the show cause notice under section 263 of the Act is issued as on 04.12.2024. The provisions of Explanation-1 to sub-section (i) to section 263, clause (c) reads as follows:- "where any order referred

VAKSONS METAPLAST PVT LTD,DELHI vs. PCIT(CENTRAL), DELHI

In the result, the appeal, filed by the assessee is partly allowed

ITA 2216/DEL/2025[2017-18]Status: DisposedITAT Delhi05 Dec 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Smt. Rano Jain, AdvocateFor Respondent: Shri Amit Jain, CIT DR
Section 115BSection 132Section 139Section 143Section 153Section 153CSection 234ASection 263Section 69C

bogus purchases made by the assessee, same as has been raised by your honour in your jurisdiction under section 263 of the Act as the show cause notice under section 263 of the Act is issued as on 04.12.2024. The provisions of Explanation-1 to sub-section (i) to section 263, clause (c) reads as follows:- "where any order referred

NKG INFRASTRUCTURE LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-27, DELHI

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue is dismissed

ITA 4749/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Jun 2025AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Rajat Jain, CAFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 143(2)Section 143(3)Section 148Section 153ASection 68Section 69C

bogus purchases without conducting independent enquiry regarding escapement of income. 6. AO has made addition on the basis that notice u/s 133(6) was issued to Giriraj Global Ltd. and Multiblizz Traders Private Limited which was duly served but no response was received from said parties. It is well settled law that merely because some of the persons

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, DELHI, DELHI vs. NKG INFRASTRUCTURE LIMITED, DELHI

In the result, the appeal filed by the assessee is partly allowed and the appeal filed by the Revenue is dismissed

ITA 5109/DEL/2024[2013-14]Status: DisposedITAT Delhi13 Jun 2025AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Rajat Jain, CAFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 143(2)Section 143(3)Section 148Section 153ASection 68Section 69C

bogus purchases without conducting independent enquiry regarding escapement of income. 6. AO has made addition on the basis that notice u/s 133(6) was issued to Giriraj Global Ltd. and Multiblizz Traders Private Limited which was duly served but no response was received from said parties. It is well settled law that merely because some of the persons

ADS ASSOCIATED GROUP,NEW DELHI vs. ACIT, CIRCLE-41(1), NEW DELHI

In the result, appeal of the assessee is dismissed and appeal of

ITA 926/DEL/2020[2014-15]Status: DisposedITAT Delhi25 Jun 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year:2014-15 बनाम Ads Associated Group Acit, Ff-2, Harmony Apartments, 52/78, Vs. Circle-41(1), Punjabi Bagh, New Delhi. New Delhi. Pan No.Aacaa8728L अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year:2014-15 बनाम Acit, Ads Associated Group Circle-41(1), Vs. Ff-2, Harmony Apartments, 52/78, New Delhi. Punjabi Bagh, New Delhi. Pan No.Aacaa8728L अपीलाथ" Appellant ""यथ"/Respondent

purchased by the assessee along with depreciation j.treating the same as bogus purchase based on surmise and conjectures and contrary

ACIT, CIRCLE-44(1), NEW DELHI vs. ADS ASSOCIATED GROUP, NEW DELHI

In the result, appeal of the assessee is dismissed and appeal of

ITA 945/DEL/2020[2014-15]Status: DisposedITAT Delhi25 Jun 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year:2014-15 बनाम Ads Associated Group Acit, Ff-2, Harmony Apartments, 52/78, Vs. Circle-41(1), Punjabi Bagh, New Delhi. New Delhi. Pan No.Aacaa8728L अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year:2014-15 बनाम Acit, Ads Associated Group Circle-41(1), Vs. Ff-2, Harmony Apartments, 52/78, New Delhi. Punjabi Bagh, New Delhi. Pan No.Aacaa8728L अपीलाथ" Appellant ""यथ"/Respondent

purchased by the assessee along with depreciation j.treating the same as bogus purchase based on surmise and conjectures and contrary

RAHUL ANIL AHUJA,GURGAON vs. ITO WARD - 31(1), NEW DELHI

In the result, the appeal of the assessee for Assessment Year 2014-15 is

ITA 6029/DEL/2019[2014-15]Status: DisposedITAT Delhi30 Nov 2023AY 2014-15

Bench: Us For Assessment

For Appellant: NoneFor Respondent: Shri P N Barnwal, CIT(DR)
Section 143(3)

bogus purchase from these three parties is upheld and the grounds of appeal are dismissed. 6. Ground no. 5 of the appeal is related to the addition of Rs. 1,38,389/- made by the AO on account of disallowance of interest. 6.1 The AO noted that the appellant has claimed an interest

RAHUL ANIL AHUJA,GURGAON vs. ITO WARD - 31(1), NEW DELHI

In the result, the appeal of the assessee for Assessment Year 2014-15 is

ITA 6028/DEL/2019[2013-14]Status: DisposedITAT Delhi30 Nov 2023AY 2013-14

Bench: Us For Assessment

For Appellant: NoneFor Respondent: Shri P N Barnwal, CIT(DR)
Section 143(3)

bogus purchase from these three parties is upheld and the grounds of appeal are dismissed. 6. Ground no. 5 of the appeal is related to the addition of Rs. 1,38,389/- made by the AO on account of disallowance of interest. 6.1 The AO noted that the appellant has claimed an interest

HAZARI LAL KESARI CHAND,NEW DELHI vs. ACIT, CIRCLE-48(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 8561/DEL/2019[2007-08]Status: DisposedITAT Delhi10 Feb 2023AY 2007-08

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S

For Appellant: N O N EFor Respondent: Shri
Section 132Section 133(6)Section 143(1)Section 148

bogus purchase entries provided by Sh. Rajender Jain Group to the assessee during the year under consideration through shell companies, M/s Vitrag Jewels, Moulimani Impex Pvt. Ltd. and Avi Export. The case of the assessee was reopened after recordings the reasons and the notice u/s 148 of the Act was issued. The Ld. A.O found that the assessee was beneficiary

MAGNOLIA MARTINIQUE CLOTHING PRIVATE LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE 17, NEW DELHI, DELHI

In the result, all the appeals filed by the assessee are partly allowed

ITA 4293/DEL/2025[2016-17]Status: DisposedITAT Delhi20 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahman

For Appellant: Shri Dushayant Chaudhary, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 142(1)Section 147Section 148

bogus purchases made during the year under consideration and made surrender without any fear, pressure and coercion as undertaken by him on oath while recording during the course of survey as well as post search enquiries. Moreover, attention is invited to the fact that the director Sh. Sidharth Mohan, himself made his handwritten declaration after the conclusion of statement which

MAGNOLIA MARTINIQUE CLOTHING PRIVATE LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE 17, NEW DELHI, DELHI

In the result, all the appeals filed by the assessee are partly allowed

ITA 4291/DEL/2025[2014-15]Status: DisposedITAT Delhi20 Nov 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahman

For Appellant: Shri Dushayant Chaudhary, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 142(1)Section 147Section 148

bogus purchases made during the year under consideration and made surrender without any fear, pressure and coercion as undertaken by him on oath while recording during the course of survey as well as post search enquiries. Moreover, attention is invited to the fact that the director Sh. Sidharth Mohan, himself made his handwritten declaration after the conclusion of statement which

MAGNOLIA MARTINIQUE CLOTHING PRIVATE LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE 17, NEW DELHI, DELHI

In the result, all the appeals filed by the assessee are partly allowed

ITA 4292/DEL/2025[2015-16]Status: DisposedITAT Delhi20 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahman

For Appellant: Shri Dushayant Chaudhary, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 142(1)Section 147Section 148

bogus purchases made during the year under consideration and made surrender without any fear, pressure and coercion as undertaken by him on oath while recording during the course of survey as well as post search enquiries. Moreover, attention is invited to the fact that the director Sh. Sidharth Mohan, himself made his handwritten declaration after the conclusion of statement which

MAGNOLIA MARTINIQUE CLOTHING PRIVATE LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-17, NEW DELHI, DELHI

In the result, all the appeals filed by the assessee are partly allowed

ITA 4290/DEL/2025[2013-14]Status: DisposedITAT Delhi20 Nov 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahman

For Appellant: Shri Dushayant Chaudhary, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 142(1)Section 147Section 148

bogus purchases made during the year under consideration and made surrender without any fear, pressure and coercion as undertaken by him on oath while recording during the course of survey as well as post search enquiries. Moreover, attention is invited to the fact that the director Sh. Sidharth Mohan, himself made his handwritten declaration after the conclusion of statement which

RG HOME FURNISHING PVT. LTD. (FORMERLY KNOWN AS AKASH HOME FURNISHING PVT. LTD. FORMERLY KNOWN AS GSM SPUNTEX PVT. LTD.),PANIPAT vs. DCIT CENTRAL CIRCLE, KARNAL

Appeals are hereby allowed in above terms

ITA 1176/DEL/2023[2015-16]Status: DisposedITAT Delhi26 Nov 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Aseem Chawal, Sr. Advocate; &For Respondent: Shri Jitender Singh, CIT-DR
Section 132Section 153ASection 157

purchase of plant and machinery in question and there was bogus claim of depreciation. 5. As for completeness the basic

RG HOME FURNISHING P.LTD (FORMERLY KNOWN AS M/S AKASH HOME FURNISHING P.LTD FORMERLY KNOWNAS M/S GSM SPUNTEX P.LTD),PANIPAT vs. DCIT, CENTRAL CIRCLE, KARNAL

Appeals are hereby allowed in above terms

ITA 2133/DEL/2022[2016-17]Status: DisposedITAT Delhi26 Nov 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Aseem Chawal, Sr. Advocate; &For Respondent: Shri Jitender Singh, CIT-DR
Section 132Section 153ASection 157

purchase of plant and machinery in question and there was bogus claim of depreciation. 5. As for completeness the basic

RG HOME FURNISHING P.LTD (FORMERLY KNOWN AS M/S AKASH HOME FURNISHING P.LTD FORMERLY KNOWN AS M/S GSM SPUNTEX P.LTD),PANIPAT vs. DCIT, CENTRAL CIRCLE, KARNAL

Appeals are hereby allowed in above terms

ITA 2132/DEL/2022[2015-16]Status: DisposedITAT Delhi26 Nov 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Aseem Chawal, Sr. Advocate; &For Respondent: Shri Jitender Singh, CIT-DR
Section 132Section 153ASection 157

purchase of plant and machinery in question and there was bogus claim of depreciation. 5. As for completeness the basic

ANIL KUMAR JAIN,NEW DELHI vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-26, JHANDEWALAN, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 475/DEL/2025[2013-14]Status: DisposedITAT Delhi16 Jan 2026AY 2013-14

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 143(1)Section 143(3)Section 147Section 148Section 151

purchases. 4.4. On the facts and circumstances of the case, the CIT(A) erred in upholding the addition made by the AO on account of bogus purchases/commission despite the fact that Appellant brought on record the evidence and material to prove the identity, creditworthiness and genuineness of the transaction even part of the transaction does not pertain to the Appellant