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1,243 results for “bogus purchases”+ Section 132(4)clear

Sorted by relevance

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Key Topics

Section 153A80Addition to Income76Section 153C52Section 13249Search & Seizure45Section 14740Section 143(3)40Section 69A27Disallowance26

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE -05 , DELHI

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

bogus purchase disallowance/addition of `13,52,382/- as well whereas the Revenue’s twin substantive grounds seek to uphold the same in entirety along with Section 69A addition of `40,18,132/- hereinabove (supra). 4

Showing 1–20 of 1,243 · Page 1 of 63

...
Section 6820
Bogus Purchases19
Section 14818

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

bogus purchase disallowance/addition of `13,52,382/- as well whereas the Revenue’s twin substantive grounds seek to uphold the same in entirety along with Section 69A addition of `40,18,132/- hereinabove (supra). 4

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

bogus purchase disallowance/addition of `13,52,382/- as well whereas the Revenue’s twin substantive grounds seek to uphold the same in entirety along with Section 69A addition of `40,18,132/- hereinabove (supra). 4

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

ITA 5520/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

bogus purchase disallowance/addition of ₹13,52,382/- as well whereas the Revenue's twin substantive grounds seek to uphold the same in entirety along with Section 69A addition of ₹40,18,132/- hereinabove (supra). 4

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7838/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

bogus purchase disallowance/addition of ₹13,52,382/- as well whereas the Revenue's twin substantive grounds seek to uphold the same in entirety along with Section 69A addition of ₹40,18,132/- hereinabove (supra). 4

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

4,96,44,574/– and therefore same was added to the income of the assessee. 11. The assessee contested the above addition before the learned CIT(A). Many contentions were raised. However, the learned CIT A rejected all of them and stated that the fact remains that the documents relating to bogus purchases are found and seized from the business

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

4,96,44,574/– and therefore same was added to the income of the assessee. 11. The assessee contested the above addition before the learned CIT(A). Many contentions were raised. However, the learned CIT A rejected all of them and stated that the fact remains that the documents relating to bogus purchases are found and seized from the business

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

4,96,44,574/– and therefore same was added to the income of the assessee. 11. The assessee contested the above addition before the learned CIT(A). Many contentions were raised. However, the learned CIT A rejected all of them and stated that the fact remains that the documents relating to bogus purchases are found and seized from the business

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

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

4,96,44,574/– and therefore same was added to the income of the assessee. 11. The assessee contested the above addition before the learned CIT(A). Many contentions were raised. However, the learned CIT A rejected all of them and stated that the fact remains that the documents relating to bogus purchases are found and seized from the business

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

4,96,44,574/– and therefore same was added to the income of the assessee. 11. The assessee contested the above addition before the learned CIT(A). Many contentions were raised. However, the learned CIT A rejected all of them and stated that the fact remains that the documents relating to bogus purchases are found and seized from the business

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

4,96,44,574/– and therefore same was added to the income of the assessee. 11. The assessee contested the above addition before the learned CIT(A). Many contentions were raised. However, the learned CIT A rejected all of them and stated that the fact remains that the documents relating to bogus purchases are found and seized from the business

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

4,96,44,574/– and therefore same was added to the income of the assessee. 11. The assessee contested the above addition before the learned CIT(A). Many contentions were raised. However, the learned CIT A rejected all of them and stated that the fact remains that the documents relating to bogus purchases are found and seized from the business

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

4,96,44,574/– and therefore same was added to the income of the assessee. 11. The assessee contested the above addition before the learned CIT(A). Many contentions were raised. However, the learned CIT A rejected all of them and stated that the fact remains that the documents relating to bogus purchases are found and seized from the business

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

4,96,44,574/– and therefore same was added to the income of the assessee. 11. The assessee contested the above addition before the learned CIT(A). Many contentions were raised. However, the learned CIT A rejected all of them and stated that the fact remains that the documents relating to bogus purchases are found and seized from the business

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

4,96,44,574/– and therefore same was added to the income of the assessee. 11. The assessee contested the above addition before the learned CIT(A). Many contentions were raised. However, the learned CIT A rejected all of them and stated that the fact remains that the documents relating to bogus purchases are found and seized from the business

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

4,96,44,574/– and therefore same was added to the income of the assessee. 11. The assessee contested the above addition before the learned CIT(A). Many contentions were raised. However, the learned CIT A rejected all of them and stated that the fact remains that the documents relating to bogus purchases are found and seized from the business

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

4,96,44,574/– and therefore same was added to the income of the assessee. 11. The assessee contested the above addition before the learned CIT(A). Many contentions were raised. However, the learned CIT A rejected all of them and stated that the fact remains that the documents relating to bogus purchases are found and seized from the business

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

4,96,44,574/– and therefore same was added to the income of the assessee. 11. The assessee contested the above addition before the learned CIT(A). Many contentions were raised. However, the learned CIT A rejected all of them and stated that the fact remains that the documents relating to bogus purchases are found and seized from the business

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7841/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

bogus purchase disallowance/addition of ₹13,52,382/- as well whereas the Revenue's twin substantive grounds seek to uphold the same in entirety along with Section 69A addition of ₹40,18,132/- hereinabove (supra). 4

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

ITA 5517/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

bogus purchase disallowance/addition of ₹13,52,382/- as well whereas the Revenue's twin substantive grounds seek to uphold the same in entirety along with Section 69A addition of ₹40,18,132/- hereinabove (supra). 4