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225 results for “bogus purchases”+ Section 149(1)(b)clear

Sorted by relevance

Mumbai304Delhi225Chennai91Jaipur91Bangalore82Cochin57Chandigarh55Amritsar44Kolkata41Rajkot29Hyderabad27Raipur25Guwahati18Agra15Nagpur13Ahmedabad13Lucknow11Pune10Surat10Visakhapatnam8Jodhpur6Indore5Patna4Cuttack1

Key Topics

Section 14867Addition to Income66Section 153C65Section 14754Section 143(3)46Disallowance44Bogus Purchases28Search & Seizure26Section 6824

SHIVANI TAYAL,NEW DELHI vs. INCOME TAX OFFICER, WARD 49(1), NEW DELHI, DELHI

In the result, Appeal of the Assessee is allowed

ITA 5833/DEL/2024[2014-15]Status: DisposedITAT Delhi13 Jun 2025AY 2014-15

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Shivani Tayal Vs. Income Tax Officer, C-27, Shop No.9-10, Ward 49(1), Mansarovar Garden, New New Delhi Delhi Pan: Andpt8647E Appellant Respondent Assessee By Advocate Ragini Handa Revenue By Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing 06/05/2025 Date Of Pronouncement 13/06/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of The Cit(A)/National Faceless Appeal Centre (‘Nfac’ For Short) Dated

Section 10(38)Section 148Section 148ASection 151Section 250Section 69C

bogus purchases. 7. That on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in sustaining the addition despite the fact that notice u/s 148 was issued without a document identification number and therefore, the same is without jurisdiction and deserves to be quashed. 8. That on the facts and circumstances

Showing 1–20 of 225 · Page 1 of 12

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Reassessment23
Section 153A21
Section 13221

PARMANAND & SONS FOOD PRODUCT PVT. LTD, ,DELHI vs. DCIT , CENTRAL CIRCLE-20

In the result, the appeals are disposed of as follows:

ITA 981/DEL/2022[2018-19]Status: DisposedITAT Delhi30 May 2024AY 2018-19

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

Section 69B

b) In the case of Shri Devesh Mittal (Prop. M/s. Mittal Enterprises) ITA Nos.716 & 717/Delhi/2022 in assessment years 2016-17 & 2017-18 - Assessee’s appeal ITA Nos.941, 942, 943, 944 & 1332/Delhi/2022 for the assessment years 2014-15 to 2018-19 – Revenue’s appeals (c) In the case of M/s. Paramanand and Sons Food Products Private Limited: ITA Nos.718

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. PARMANAND AND SONS FOODS PRODUCTS P.LTD, DELHI

In the result, the appeals are disposed of as follows:

ITA 1329/DEL/2022[2017-18]Status: DisposedITAT Delhi30 May 2024AY 2017-18

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

Section 69B

b) In the case of Shri Devesh Mittal (Prop. M/s. Mittal Enterprises) ITA Nos.716 & 717/Delhi/2022 in assessment years 2016-17 & 2017-18 - Assessee’s appeal ITA Nos.941, 942, 943, 944 & 1332/Delhi/2022 for the assessment years 2014-15 to 2018-19 – Revenue’s appeals (c) In the case of M/s. Paramanand and Sons Food Products Private Limited: ITA Nos.718

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. GLOBUS AGRO FOODS PVT LTD, NEW DELHI

In the result, the appeals are disposed of as follows:

ITA 2419/DEL/2022[2017-18]Status: DisposedITAT Delhi30 May 2024AY 2017-18

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

Section 69B

b) In the case of Shri Devesh Mittal (Prop. M/s. Mittal Enterprises) ITA Nos.716 & 717/Delhi/2022 in assessment years 2016-17 & 2017-18 - Assessee’s appeal ITA Nos.941, 942, 943, 944 & 1332/Delhi/2022 for the assessment years 2014-15 to 2018-19 – Revenue’s appeals (c) In the case of M/s. Paramanand and Sons Food Products Private Limited: ITA Nos.718

DCIT, CC-20 , NEW DELHI vs. GLOBUS AGROFOODS PVT.LTD., NEW DELHI

In the result, the appeals are disposed of as follows:

ITA 939/DEL/2022[2015-16]Status: DisposedITAT Delhi30 May 2024AY 2015-16

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

Section 69B

b) In the case of Shri Devesh Mittal (Prop. M/s. Mittal Enterprises) ITA Nos.716 & 717/Delhi/2022 in assessment years 2016-17 & 2017-18 - Assessee’s appeal ITA Nos.941, 942, 943, 944 & 1332/Delhi/2022 for the assessment years 2014-15 to 2018-19 – Revenue’s appeals (c) In the case of M/s. Paramanand and Sons Food Products Private Limited: ITA Nos.718

DCIT, CC-20, NEW DELHI vs. DEVESH MITTAL, DELHI

In the result, the appeals are disposed of as follows:

ITA 942/DEL/2022[2015-16]Status: DisposedITAT Delhi30 May 2024AY 2015-16

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

Section 69B

b) In the case of Shri Devesh Mittal (Prop. M/s. Mittal Enterprises) ITA Nos.716 & 717/Delhi/2022 in assessment years 2016-17 & 2017-18 - Assessee’s appeal ITA Nos.941, 942, 943, 944 & 1332/Delhi/2022 for the assessment years 2014-15 to 2018-19 – Revenue’s appeals (c) In the case of M/s. Paramanand and Sons Food Products Private Limited: ITA Nos.718

DCIT,CENTRAL CIRCLE-20, NEW DELHI vs. GLOBUS AGRO FOODS PVT LTD, NEW DELHI

In the result, the appeals are disposed of as follows:

ITA 2420/DEL/2022[2018-19]Status: DisposedITAT Delhi30 May 2024AY 2018-19

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

Section 69B

b) In the case of Shri Devesh Mittal (Prop. M/s. Mittal Enterprises) ITA Nos.716 & 717/Delhi/2022 in assessment years 2016-17 & 2017-18 - Assessee’s appeal ITA Nos.941, 942, 943, 944 & 1332/Delhi/2022 for the assessment years 2014-15 to 2018-19 – Revenue’s appeals (c) In the case of M/s. Paramanand and Sons Food Products Private Limited: ITA Nos.718

DCIT,CENTRAL CIRCLE-20, NEW DELHI vs. DEVESH MITTAL , DELHI

In the result, the appeals are disposed of as follows:

ITA 944/DEL/2022[2017--18]Status: DisposedITAT Delhi30 May 2024

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

Section 69B

b) In the case of Shri Devesh Mittal (Prop. M/s. Mittal Enterprises) ITA Nos.716 & 717/Delhi/2022 in assessment years 2016-17 & 2017-18 - Assessee’s appeal ITA Nos.941, 942, 943, 944 & 1332/Delhi/2022 for the assessment years 2014-15 to 2018-19 – Revenue’s appeals (c) In the case of M/s. Paramanand and Sons Food Products Private Limited: ITA Nos.718

GLOBUS AGROFOODS PVT. LTD.,DELHI vs. ACIT, CENTRAL CIRCLE-20, NEW DELHI

In the result, the appeals are disposed of as follows:

ITA 1854/DEL/2022[2017-18]Status: DisposedITAT Delhi30 May 2024AY 2017-18

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

Section 69B

b) In the case of Shri Devesh Mittal (Prop. M/s. Mittal Enterprises) ITA Nos.716 & 717/Delhi/2022 in assessment years 2016-17 & 2017-18 - Assessee’s appeal ITA Nos.941, 942, 943, 944 & 1332/Delhi/2022 for the assessment years 2014-15 to 2018-19 – Revenue’s appeals (c) In the case of M/s. Paramanand and Sons Food Products Private Limited: ITA Nos.718

GLOBUS AGROFOODS PVT. LTD.,DELHI vs. ACIT, CENTRAL CIRCLE-20, NEW DELHI

In the result, the appeals are disposed of as follows:

ITA 1855/DEL/2022[2018-19]Status: DisposedITAT Delhi30 May 2024AY 2018-19

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

Section 69B

b) In the case of Shri Devesh Mittal (Prop. M/s. Mittal Enterprises) ITA Nos.716 & 717/Delhi/2022 in assessment years 2016-17 & 2017-18 - Assessee’s appeal ITA Nos.941, 942, 943, 944 & 1332/Delhi/2022 for the assessment years 2014-15 to 2018-19 – Revenue’s appeals (c) In the case of M/s. Paramanand and Sons Food Products Private Limited: ITA Nos.718

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. PARAMANAND AND SONS FOODS PRODUCTS PVT. LTD., DELHI

In the result, the appeals are disposed of as follows:

ITA 932/DEL/2022[2014-15]Status: DisposedITAT Delhi30 May 2024AY 2014-15

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

Section 69B

b) In the case of Shri Devesh Mittal (Prop. M/s. Mittal Enterprises) ITA Nos.716 & 717/Delhi/2022 in assessment years 2016-17 & 2017-18 - Assessee’s appeal ITA Nos.941, 942, 943, 944 & 1332/Delhi/2022 for the assessment years 2014-15 to 2018-19 – Revenue’s appeals (c) In the case of M/s. Paramanand and Sons Food Products Private Limited: ITA Nos.718

DCIT, CC-20, NEW DELHI vs. PARAMANAND AND SONS FOODS PRODUCTS PVT. LTD., NEW DELHI

In the result, the appeals are disposed of as follows:

ITA 931/DEL/2022[2013-14]Status: DisposedITAT Delhi30 May 2024AY 2013-14

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

Section 69B

b) In the case of Shri Devesh Mittal (Prop. M/s. Mittal Enterprises) ITA Nos.716 & 717/Delhi/2022 in assessment years 2016-17 & 2017-18 - Assessee’s appeal ITA Nos.941, 942, 943, 944 & 1332/Delhi/2022 for the assessment years 2014-15 to 2018-19 – Revenue’s appeals (c) In the case of M/s. Paramanand and Sons Food Products Private Limited: ITA Nos.718

DCIT CENTRAL CIRCLE-20 , DELHI vs. KWALITY TECHMECH PVT. LTD. , DELHI

In the result, the appeals are disposed of as follows:

ITA 937/DEL/2022[2017-18]Status: DisposedITAT Delhi30 May 2024AY 2017-18

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

Section 69B

b) In the case of Shri Devesh Mittal (Prop. M/s. Mittal Enterprises) ITA Nos.716 & 717/Delhi/2022 in assessment years 2016-17 & 2017-18 - Assessee’s appeal ITA Nos.941, 942, 943, 944 & 1332/Delhi/2022 for the assessment years 2014-15 to 2018-19 – Revenue’s appeals (c) In the case of M/s. Paramanand and Sons Food Products Private Limited: ITA Nos.718

DCIT, NEW DELHI vs. PARMANAND AND SONS FOODS PRODUCTS P.LTD, DELHI

In the result, the appeals are disposed of as follows:

ITA 933/DEL/2022[2015-16]Status: DisposedITAT Delhi30 May 2024AY 2015-16

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

Section 69B

b) In the case of Shri Devesh Mittal (Prop. M/s. Mittal Enterprises) ITA Nos.716 & 717/Delhi/2022 in assessment years 2016-17 & 2017-18 - Assessee’s appeal ITA Nos.941, 942, 943, 944 & 1332/Delhi/2022 for the assessment years 2014-15 to 2018-19 – Revenue’s appeals (c) In the case of M/s. Paramanand and Sons Food Products Private Limited: ITA Nos.718

PARMANAND & SONS FOOD PRODUCT PVT. LTD,DELHI vs. DCIT , CENTRAL CIRCLE-20

In the result, the appeals are disposed of as follows:

ITA 980/DEL/2022[2017-18]Status: DisposedITAT Delhi30 May 2024AY 2017-18

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

Section 69B

b) In the case of Shri Devesh Mittal (Prop. M/s. Mittal Enterprises) ITA Nos.716 & 717/Delhi/2022 in assessment years 2016-17 & 2017-18 - Assessee’s appeal ITA Nos.941, 942, 943, 944 & 1332/Delhi/2022 for the assessment years 2014-15 to 2018-19 – Revenue’s appeals (c) In the case of M/s. Paramanand and Sons Food Products Private Limited: ITA Nos.718

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. PARMANAND AND SONS FOODS PRODUCTS P.LTD, DELHI

In the result, the appeals are disposed of as follows:

ITA 1330/DEL/2022[2018-19]Status: DisposedITAT Delhi30 May 2024AY 2018-19

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

Section 69B

b) In the case of Shri Devesh Mittal (Prop. M/s. Mittal Enterprises) ITA Nos.716 & 717/Delhi/2022 in assessment years 2016-17 & 2017-18 - Assessee’s appeal ITA Nos.941, 942, 943, 944 & 1332/Delhi/2022 for the assessment years 2014-15 to 2018-19 – Revenue’s appeals (c) In the case of M/s. Paramanand and Sons Food Products Private Limited: ITA Nos.718

DCIT,CC-20, NEW DELHI vs. GLOBUS AGROFOODS PVT. LTD., DELHI

In the result, the appeals are disposed of as follows:

ITA 940/DEL/2022[2016-17]Status: DisposedITAT Delhi30 May 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

Section 69B

b) In the case of Shri Devesh Mittal (Prop. M/s. Mittal Enterprises) ITA Nos.716 & 717/Delhi/2022 in assessment years 2016-17 & 2017-18 - Assessee’s appeal ITA Nos.941, 942, 943, 944 & 1332/Delhi/2022 for the assessment years 2014-15 to 2018-19 – Revenue’s appeals (c) In the case of M/s. Paramanand and Sons Food Products Private Limited: ITA Nos.718

DCIT, CC-20, NEW DELHI vs. DEVESH MITTAL , DELHI

In the result, the appeals are disposed of as follows:

ITA 941/DEL/2022[2014-15]Status: DisposedITAT Delhi30 May 2024AY 2014-15

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

Section 69B

b) In the case of Shri Devesh Mittal (Prop. M/s. Mittal Enterprises) ITA Nos.716 & 717/Delhi/2022 in assessment years 2016-17 & 2017-18 - Assessee’s appeal ITA Nos.941, 942, 943, 944 & 1332/Delhi/2022 for the assessment years 2014-15 to 2018-19 – Revenue’s appeals (c) In the case of M/s. Paramanand and Sons Food Products Private Limited: ITA Nos.718

DCIT, NEW DELHI vs. PARMANAND AND SONS FOODS PRODUCTS P.LTD, NEW DELHI

In the result, the appeals are disposed of as follows:

ITA 934/DEL/2022[2016-17]Status: DisposedITAT Delhi30 May 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

Section 69B

b) In the case of Shri Devesh Mittal (Prop. M/s. Mittal Enterprises) ITA Nos.716 & 717/Delhi/2022 in assessment years 2016-17 & 2017-18 - Assessee’s appeal ITA Nos.941, 942, 943, 944 & 1332/Delhi/2022 for the assessment years 2014-15 to 2018-19 – Revenue’s appeals (c) In the case of M/s. Paramanand and Sons Food Products Private Limited: ITA Nos.718

DCIT,CC-20, NEW DELHI vs. DEVESH MITTAL, DELHI

In the result, the appeals are disposed of as follows:

ITA 943/DEL/2022[2016-17]Status: DisposedITAT Delhi30 May 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

Section 69B

b) In the case of Shri Devesh Mittal (Prop. M/s. Mittal Enterprises) ITA Nos.716 & 717/Delhi/2022 in assessment years 2016-17 & 2017-18 - Assessee’s appeal ITA Nos.941, 942, 943, 944 & 1332/Delhi/2022 for the assessment years 2014-15 to 2018-19 – Revenue’s appeals (c) In the case of M/s. Paramanand and Sons Food Products Private Limited: ITA Nos.718