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265 results for “bogus purchases”+ Section 251(2)clear

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Key Topics

Addition to Income61Section 6844Section 143(3)43Section 153A34Section 14732Section 14824Section 271(1)(c)22Section 153C20Section 14319

M/S. NIRALA HOUSING PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

ITA 3135/DEL/2015[2011-12]Status: DisposedITAT Delhi16 Nov 2018AY 2011-12

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

bogus expenses; Rs8,00,000 that was part of the surrendered sum of Rs 10 crores but had not been reflected as additional business income against any of the companies of the group; and Rs 8,21,575 as disallowance u/s 14A. He also initiated penalty proceedings u/s 271AAA and 271(l)(c). While adjudicating the appeal filed

M/S. NIRALA HOUSING PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

Showing 1–20 of 265 · Page 1 of 14

...
Search & Seizure19
Disallowance16
Bogus Purchases12

In the result, all the five appeals are dismissed

ITA 3137/DEL/2015[2012-13]Status: DisposedITAT Delhi16 Nov 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

bogus expenses; Rs8,00,000 that was part of the surrendered sum of Rs 10 crores but had not been reflected as additional business income against any of the companies of the group; and Rs 8,21,575 as disallowance u/s 14A. He also initiated penalty proceedings u/s 271AAA and 271(l)(c). While adjudicating the appeal filed

NIRALA DEVELOPERS PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

ITA 3155/DEL/2015[2012-13]Status: DisposedITAT Delhi16 Nov 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

bogus expenses; Rs8,00,000 that was part of the surrendered sum of Rs 10 crores but had not been reflected as additional business income against any of the companies of the group; and Rs 8,21,575 as disallowance u/s 14A. He also initiated penalty proceedings u/s 271AAA and 271(l)(c). While adjudicating the appeal filed

M/S. NIRALA HOUSING PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

ITA 3136/DEL/2015[2012-13]Status: DisposedITAT Delhi16 Nov 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

bogus expenses; Rs8,00,000 that was part of the surrendered sum of Rs 10 crores but had not been reflected as additional business income against any of the companies of the group; and Rs 8,21,575 as disallowance u/s 14A. He also initiated penalty proceedings u/s 271AAA and 271(l)(c). While adjudicating the appeal filed

DCIT, NEW DELHI vs. M/S NIRALA HOUSING PVT. LTD.,, NEW DELHI

In the result, all the five appeals are dismissed

ITA 3531/DEL/2015[2011-12]Status: DisposedITAT Delhi16 Nov 2018AY 2011-12

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A

bogus expenses; Rs8,00,000 that was part of the surrendered sum of Rs 10 crores but had not been reflected as additional business income against any of the companies of the group; and Rs 8,21,575 as disallowance u/s 14A. He also initiated penalty proceedings u/s 271AAA and 271(l)(c). While adjudicating the appeal filed

SH. SANJAY DALMIA,NEW DELHI vs. DCIT, NEW DELHI

In the result all the appeal filed by the assessee are dismissed

ITA 3795/DEL/2014[2006-07]Status: DisposedITAT Delhi05 Oct 2017AY 2006-07

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Shri Vinod Kumar Bindal, AdvFor Respondent: Shri SS Rana, CIT DR
Section 132Section 142(1)Section 153ASection 271Section 271(1)(b)

251 (SC) Estate duty - Settlement with reservation - Gift where donor not entirely excluded - Absolute gifts of property to sons, grandsons, daughter and wife - Stipulation that sons and grandsons shall pay donor annual sum and that daughter shall maintain donor and his wife for lifetime - liability not made a charge on property - Expression of wish that wife will support donor - Whether

AGSON GLOBAL PVT. LTD,DELHI vs. ACIT CENTRAL CIRCLE-28, NEW DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3743/DEL/2019[2014-15]Status: DisposedITAT Delhi31 Oct 2019AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

bogus purchase whereas, the Ld CIT(A) has restrict disallowance to the extent of estimated GP @16.20% . 2. That the grounds of appeal are without prejudice to each other.” 22. Identical grounds have been raised by the ld AO for Ay 2013-14 to 2016-17 except in case of 2017-18 where in ground no 1 is with respect

AGSON GLOBAL PVT. LTD,DELHI vs. ACIT CC-28, NEW DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3744/DEL/2019[2015-16]Status: DisposedITAT Delhi31 Oct 2019AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

bogus purchase whereas, the Ld CIT(A) has restrict disallowance to the extent of estimated GP @16.20% . 2. That the grounds of appeal are without prejudice to each other.” 22. Identical grounds have been raised by the ld AO for Ay 2013-14 to 2016-17 except in case of 2017-18 where in ground no 1 is with respect

ACIT, CENTRAL CIRCLE- 28 , NEW DELHI vs. AGSON GLOBAL PVT. LTD., DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5269/DEL/2019[2017-18]Status: DisposedITAT Delhi31 Oct 2019AY 2017-18

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

bogus purchase whereas, the Ld CIT(A) has restrict disallowance to the extent of estimated GP @16.20% . 2. That the grounds of appeal are without prejudice to each other.” 22. Identical grounds have been raised by the ld AO for Ay 2013-14 to 2016-17 except in case of 2017-18 where in ground no 1 is with respect

ACIT, CENTRAL CIRCLE- 28 , NEW DELHI vs. AGSON GLOBAL PVT. LTD., DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5265/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Oct 2019AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

bogus purchase whereas, the Ld CIT(A) has restrict disallowance to the extent of estimated GP @16.20% . 2. That the grounds of appeal are without prejudice to each other.” 22. Identical grounds have been raised by the ld AO for Ay 2013-14 to 2016-17 except in case of 2017-18 where in ground no 1 is with respect

AGSON GLOBAL PVT. LTD,DELHI vs. ACIT CENTRAL CIRCLE-28, NEW DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3745/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Oct 2019AY 2016-17

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

bogus purchase whereas, the Ld CIT(A) has restrict disallowance to the extent of estimated GP @16.20% . 2. That the grounds of appeal are without prejudice to each other.” 22. Identical grounds have been raised by the ld AO for Ay 2013-14 to 2016-17 except in case of 2017-18 where in ground no 1 is with respect

ACIT, CENTRAL CIRCLE- 28 , NEW DELHI vs. AGSON GLOBAL PVT. LTD., DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5264/DEL/2019[2012-13]Status: DisposedITAT Delhi31 Oct 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

bogus purchase whereas, the Ld CIT(A) has restrict disallowance to the extent of estimated GP @16.20% . 2. That the grounds of appeal are without prejudice to each other.” 22. Identical grounds have been raised by the ld AO for Ay 2013-14 to 2016-17 except in case of 2017-18 where in ground no 1 is with respect

ACIT, CENTRAL CIRCLE- 28 , NEW DELHI vs. AGSON GLOBAL PVT. LTD., DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5268/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Oct 2019AY 2016-17

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

bogus purchase whereas, the Ld CIT(A) has restrict disallowance to the extent of estimated GP @16.20% . 2. That the grounds of appeal are without prejudice to each other.” 22. Identical grounds have been raised by the ld AO for Ay 2013-14 to 2016-17 except in case of 2017-18 where in ground no 1 is with respect

ACIT, CENTRAL CIRCLE- 28 , NEW DELHI vs. AGSON GLOBAL PVT. LTD., DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5266/DEL/2019[2014-15]Status: DisposedITAT Delhi31 Oct 2019AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

bogus purchase whereas, the Ld CIT(A) has restrict disallowance to the extent of estimated GP @16.20% . 2. That the grounds of appeal are without prejudice to each other.” 22. Identical grounds have been raised by the ld AO for Ay 2013-14 to 2016-17 except in case of 2017-18 where in ground no 1 is with respect

AGSON GLOBAL PVT. LTD,DELHI vs. ACIT CC-28, NEW DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3741/DEL/2019[2012-13]Status: DisposedITAT Delhi31 Oct 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

bogus purchase whereas, the Ld CIT(A) has restrict disallowance to the extent of estimated GP @16.20% . 2. That the grounds of appeal are without prejudice to each other.” 22. Identical grounds have been raised by the ld AO for Ay 2013-14 to 2016-17 except in case of 2017-18 where in ground no 1 is with respect

AGSON GLOBAL PVT. LTD,DELHI vs. ACIT CC-28, NEW DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3746/DEL/2019[2017-18]Status: DisposedITAT Delhi31 Oct 2019AY 2017-18

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

bogus purchase whereas, the Ld CIT(A) has restrict disallowance to the extent of estimated GP @16.20% . 2. That the grounds of appeal are without prejudice to each other.” 22. Identical grounds have been raised by the ld AO for Ay 2013-14 to 2016-17 except in case of 2017-18 where in ground no 1 is with respect

AGSON GLOBAL PVT. LTD,DELHI vs. ACIT CC-28, NEW DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3742/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Oct 2019AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

bogus purchase whereas, the Ld CIT(A) has restrict disallowance to the extent of estimated GP @16.20% . 2. That the grounds of appeal are without prejudice to each other.” 22. Identical grounds have been raised by the ld AO for Ay 2013-14 to 2016-17 except in case of 2017-18 where in ground no 1 is with respect

ACIT, CENTRAL CIRCLE- 28 , NEW DELHI vs. AGSON GLOBAL PVT. LTD., DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5267/DEL/2019[2015-16]Status: DisposedITAT Delhi31 Oct 2019AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

bogus purchase whereas, the Ld CIT(A) has restrict disallowance to the extent of estimated GP @16.20% . 2. That the grounds of appeal are without prejudice to each other.” 22. Identical grounds have been raised by the ld AO for Ay 2013-14 to 2016-17 except in case of 2017-18 where in ground no 1 is with respect

M/S. BECON CONSTRUCTIONS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is partly allowed

ITA 5034/DEL/2016[2012-13]Status: DisposedITAT Delhi24 Dec 2020AY 2012-13

Bench: Shri H.S. Sidhu & Shri Anil Chaturvedi(Through Video Conference) A.Y. : 2012-13

Section 132Section 139(1)Section 143(2)Section 143(3)Section 153Section 153ASection 251(2)

section 251(2) of the Act has not been complied with. 2. The appellant craves leave for addition, modification, alteration, amendment of any of the grounds of appeal. 3. The brief facts in the case shows that assessee is a Private Limited Company wherein search u/s. 132 of the Income Tax Act, 1961 (hereinafter referred as “Act”) was conducted

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