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

Sorted by relevance

Mumbai963 Delhi520 Jaipur233 Ahmedabad142 Surat137 Kolkata125 Chandigarh108 Karnataka99 Chennai99 Bangalore76 Raipur63 Pune58 Cochin57 Amritsar35 Calcutta35 Nagpur33 Agra32 Rajkot29 Jodhpur28 Hyderabad28 Indore27 Allahabad26 Lucknow22 Cuttack21 Guwahati14 Patna10 Visakhapatnam7 Dehradun4 Ranchi3 Panaji3 SC2 Telangana2 Varanasi1

Key Topics

Addition to Income81 Section 143(3)56 Section 153A36 Section 6834 Section 14730 Section 13225 Section 133(6)24 Section 69C23 Section 145(3)23 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

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: Disposed

Showing 1–20 of 520 · Page 1 of 26

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21

Search & Seizure15

ITAT Delhi

06 Sept 2018

AY 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

bogus purchases booked and sale of scrap outside the books by the assessee of unaccounted expenditure, which has been incurred, by the assessee for carrying out all these activities. Therefore, in view of above, we hold that only the profit element embedded therein or unaccounted expenditure not disclosed in the seized documents is required to be added to the income

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

bogus purchases booked and sale of scrap outside the books by the assessee of unaccounted expenditure, which has been incurred, by the assessee for carrying out all these activities. Therefore, in view of above, we hold that only the profit element embedded therein or unaccounted expenditure not disclosed in the seized documents is required to be added to the income

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

bogus purchases booked and sale of scrap outside the books by the assessee of unaccounted expenditure, which has been incurred, by the assessee for carrying out all these activities. Therefore, in view of above, we hold that only the profit element embedded therein or unaccounted expenditure not disclosed in the seized documents is required to be added to the income

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

bogus purchases booked and sale of scrap outside the books by the assessee of unaccounted expenditure, which has been incurred, by the assessee for carrying out all these activities. Therefore, in view of above, we hold that only the profit element embedded therein or unaccounted expenditure not disclosed in the seized documents is required to be added to the income

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

bogus purchases booked and sale of scrap outside the books by the assessee of unaccounted expenditure, which has been incurred, by the assessee for carrying out all these activities. Therefore, in view of above, we hold that only the profit element embedded therein or unaccounted expenditure not disclosed in the seized documents is required to be added to the income

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

bogus purchases booked and sale of scrap outside the books by the assessee of unaccounted expenditure, which has been incurred, by the assessee for carrying out all these activities. Therefore, in view of above, we hold that only the profit element embedded therein or unaccounted expenditure not disclosed in the seized documents is required to be added to the income

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

bogus purchases booked and sale of scrap outside the books by the assessee of unaccounted expenditure, which has been incurred, by the assessee for carrying out all these activities. Therefore, in view of above, we hold that only the profit element embedded therein or unaccounted expenditure not disclosed in the seized documents is required to be added to the income

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

bogus purchases booked and sale of scrap outside the books by the assessee of unaccounted expenditure, which has been incurred, by the assessee for carrying out all these activities. Therefore, in view of above, we hold that only the profit element embedded therein or unaccounted expenditure not disclosed in the seized documents is required to be added to the income

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

bogus purchases booked and sale of scrap outside the books by the assessee of unaccounted expenditure, which has been incurred, by the assessee for carrying out all these activities. Therefore, in view of above, we hold that only the profit element embedded therein or unaccounted expenditure not disclosed in the seized documents is required to be added to the income

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

bogus purchases booked and sale of scrap outside the books by the assessee of unaccounted expenditure, which has been incurred, by the assessee for carrying out all these activities. Therefore, in view of above, we hold that only the profit element embedded therein or unaccounted expenditure not disclosed in the seized documents is required to be added to the income

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

bogus purchases booked and sale of scrap outside the books by the assessee of unaccounted expenditure, which has been incurred, by the assessee for carrying out all these activities. Therefore, in view of above, we hold that only the profit element embedded therein or unaccounted expenditure not disclosed in the seized documents is required to be added to the income

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

bogus purchases booked and sale of scrap outside the books by the assessee of unaccounted expenditure, which has been incurred, by the assessee for carrying out all these activities. Therefore, in view of above, we hold that only the profit element embedded therein or unaccounted expenditure not disclosed in the seized documents is required to be added to the income

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

bogus purchases booked and sale of scrap outside the books by the assessee of unaccounted expenditure, which has been incurred, by the assessee for carrying out all these activities. Therefore, in view of above, we hold that only the profit element embedded therein or unaccounted expenditure not disclosed in the seized documents is required to be added to the income

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 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

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

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 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 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