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257 results for “bogus purchases”+ Section 145(3)clear

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Key Topics

Addition to Income81 Section 143(3)60 Section 6848 Section 14731 Section 69C27 Section 143(2)27 Section 145(3)18 Section 13214 Section 133(6)14 Bogus Purchases

INCOME TAX OFFICER WARD-2(1), FARIDABAD vs. PRAHLAD, PALWAL

In the result, the Revenue’s appeal is partly allowed as above

ITA 42/DEL/2024[2020-21]Status: DisposedITAT Delhi09 Apr 2025AY 2020-21

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 145(3)Section 146(3)Section 40Section 40A(3)

bogus purchases, disallowances under section 40(a)(ia) and 40A(3) of the Act. The Ld. Sr. DR, quoting the provisions of Section 145

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2834/DEL/2022[2017-18]Status: Disposed

Showing 1–20 of 257 · Page 1 of 13

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14

Natural Justice11

ITAT Delhi

27 Jul 2023

AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 145(3) of the Act was thus referred to hold that the correctness of accounts of the assessee is not satisfactory. In I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 25 the absence of exact identification and quantification of bogus purchases

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2839/DEL/2022[2020-21]Status: DisposedITAT Delhi27 Jul 2023AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 145(3) of the Act was thus referred to hold that the correctness of accounts of the assessee is not satisfactory. In I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 25 the absence of exact identification and quantification of bogus purchases

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2835/DEL/2022[2016-17]Status: DisposedITAT Delhi27 Jul 2023AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 145(3) of the Act was thus referred to hold that the correctness of accounts of the assessee is not satisfactory. In I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 25 the absence of exact identification and quantification of bogus purchases

SHIV SHAKTI CONSTRUCTION,GAUTAM BUDH NAGER vs. ACIT, CENTRAL CIRCLE-2 , NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2556/DEL/2022[2017-18]Status: DisposedITAT Delhi27 Jul 2023AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 145(3) of the Act was thus referred to hold that the correctness of accounts of the assessee is not satisfactory. In I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 25 the absence of exact identification and quantification of bogus purchases

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2838/DEL/2022[2019-20]Status: DisposedITAT Delhi27 Jul 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 145(3) of the Act was thus referred to hold that the correctness of accounts of the assessee is not satisfactory. In I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 25 the absence of exact identification and quantification of bogus purchases

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2837/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Jul 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 145(3) of the Act was thus referred to hold that the correctness of accounts of the assessee is not satisfactory. In I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 25 the absence of exact identification and quantification of bogus purchases

SHIV SHAKTI CONSTRUCTONS ,GAUTAM BUDH NAGAR vs. ACIT CENTAL CIRCLE-2, NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2555/DEL/2022[2016-17]Status: DisposedITAT Delhi27 Jul 2023AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 145(3) of the Act was thus referred to hold that the correctness of accounts of the assessee is not satisfactory. In I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 25 the absence of exact identification and quantification of bogus purchases

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2559/DEL/2022[2020-21]Status: DisposedITAT Delhi27 Jul 2023AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 145(3) of the Act was thus referred to hold that the correctness of accounts of the assessee is not satisfactory. In I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 25 the absence of exact identification and quantification of bogus purchases

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2558/DEL/2022[2019-20]Status: DisposedITAT Delhi27 Jul 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 145(3) of the Act was thus referred to hold that the correctness of accounts of the assessee is not satisfactory. In I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 25 the absence of exact identification and quantification of bogus purchases

SHIV SHAKTI CONSTRUCTIONS ,GAUTAM BUDH NAGER vs. ACIT, CENTRAL CIRCLE-2, NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2554/DEL/2022[2015-16]Status: DisposedITAT Delhi27 Jul 2023AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 145(3) of the Act was thus referred to hold that the correctness of accounts of the assessee is not satisfactory. In I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 25 the absence of exact identification and quantification of bogus purchases

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2836/DEL/2022[2015-16]Status: DisposedITAT Delhi27 Jul 2023AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 145(3) of the Act was thus referred to hold that the correctness of accounts of the assessee is not satisfactory. In I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 25 the absence of exact identification and quantification of bogus purchases

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2557/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Jul 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 145(3) of the Act was thus referred to hold that the correctness of accounts of the assessee is not satisfactory. In I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 25 the absence of exact identification and quantification of bogus purchases

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

3 From the bogus purchase balls the following observations are made: a. the number of diamonds are not specified clearly in the bills b. There are no details regarding size, carat (weight) of the diamonds purchased c. There are no details regarding Quality and specifications Such as cut, colour, polish, clarity inclusions etc. d. The bills have only gross weight

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

3 From the bogus purchase balls the following observations are made: a. the number of diamonds are not specified clearly in the bills b. There are no details regarding size, carat (weight) of the diamonds purchased c. There are no details regarding Quality and specifications Such as cut, colour, polish, clarity inclusions etc. d. The bills have only gross weight

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. S S PULSES MANUFACTURING PVT LTD, DELHI

In the result, the appeal is partly allowed

ITA 2384/DEL/2024[2012]Status: DisposedITAT Delhi09 Dec 2025

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Manish Gupta, Sr. DR

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

bogus purchases was disallowed and the said orders were also confirmed by the High Courts. It was held that after invocation of provisions of section 145(3

ASSISTANT COMMISSIONER OF INCOME TAX, DELHI vs. THE INDURE PRIVATE LIMITED, DELHI

In the result, the appeal filed by the Department of Revenue is dismissed

ITA 4640/DEL/2024[2013-14]Status: DisposedITAT Delhi31 Dec 2025AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2013-14 Assistant Commissioner Of Vs. The Indure Private Limited, Income Tax, Indure House, Greater Kailash Part Ii, Delhi South Delhi 1100 48 Pan :Aaact0121C (Appellant) (Respondent)

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 250Section 69C

3 Ld. AO vide order dated 20.05.2023 made additions of Rs.1,94,00,000/- and Rs.2,70,00,000/-. 4. Against order dated 20.05.2023 of Ld. AO, the appellant/assessee filed appeal before Ld. CIT(A) which was partly allowed vide order dated 07.08.2024. 5. Being aggrieved, Department of Revenue, preferred present appeal with following ground: “1. Whether on the facts

INCOME TAX OFFICER, WARD-5(1)(2), NOIDA, NOIDA vs. BHAVYA PIPE INDUSTRY, GREATER NOIDA

In the result, the appeal of the Revenue and Cross Objection of the assessee are dismissed

ITA 5107/DEL/2024[2022-23]Status: DisposedITAT Delhi14 Oct 2025AY 2022-23

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer, Bhavya Pipe Industry Ward-5(1)(2), Plot No. F-39, Site- C, Noida. Vs. Upsidc, Industrial Area, Surajpur ,Gautam Buddha Nagar, Gr. Noida-201306 Uttar Pradesh. Pan-Aatfb2209D (Appellant) (Respondent)

Section 136(6)Section 143(3)Section 69C

145 solely based on non-compliance u/s 133(6) of the Income Tax Act. The appellant has failed to prove the genuineness or creditworthiness of the parties either during the assessment proceedings or during the appellate proceedings. 6.31 In view of the above findings it is clear ear that the has indulged in purchase from the parties who had doubtful

BRIJWASI JEWELLERS,NEW DELHI vs. ACIT CENTRAL CIRCLE-06, NEW DELHI

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

ITA 9356/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Oct 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR

Section 142(3)Section 143(3)Section 147Section 148

bogus without there being any justification. (i) That the enhancement has been made at an arbitrary rate of 20% of purchases made from Maan Diamonds. (iii) That the addition has been made rejecting the explanation and evidences brought on record by the assessee. 17. On the facts and circumstances of the case, the learned CIT(A) has erred both

ACIT CENTRAL CIRCLE-14, NEW DELHI vs. BRIJWASI JEWELLERS, NEW DELHI

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

ITA 881/DEL/2020[2011-12]Status: DisposedITAT Delhi19 Oct 2023AY 2011-12

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR

Section 142(3)Section 143(3)Section 147Section 148

bogus without there being any justification. (i) That the enhancement has been made at an arbitrary rate of 20% of purchases made from Maan Diamonds. (iii) That the addition has been made rejecting the explanation and evidences brought on record by the assessee. 17. On the facts and circumstances of the case, the learned CIT(A) has erred both