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240 results for “bogus purchases”+ Section 253(5)clear

Sorted by relevance

Mumbai452Delhi240Karnataka100Jaipur68Chennai40Kolkata39Ahmedabad36Surat34Indore31Chandigarh26Pune22Allahabad17Rajkot17Bangalore17Amritsar17Lucknow15Raipur11Visakhapatnam9Jodhpur9Varanasi5Panaji5Hyderabad2Cuttack1Guwahati1Nagpur1Telangana1

Key Topics

Addition to Income46Section 14837Section 143(3)28Disallowance23Section 14722Section 6821Section 153A20Section 13218Section 271(1)(c)17

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

253 ITR 341) that if on the examination of the evidence, it is found that there was no genuine transaction between the parties, a pure paper transaction could not have entitled the assessee to claim benefit under the law. Similarly, the Hon’ble Mumbai Tribunal held in the case of Balaji Textiles Industries

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

Showing 1–20 of 240 · Page 1 of 12

...
Section 153C17
Search & Seizure15
Reassessment13

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CC-30, NEW DELHI, NEW DELHI vs. V. K. READY MIX CONCRETE PRIVATE LIMITED, NEW DELHI

ITA 2954/DEL/2025[2020-21]Status: DisposedITAT Delhi19 Dec 2025AY 2020-21

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6)

Section 253(6) of the Act clearly postulate that an appeal before the tribunal shall be filed in the prescribed form and verified in the prescribed manner. Grounds of appeal filed by an appellant constitute integral document Page 3 of 14 ITA No.1440 to 1443/Del/2025 in an appeal memorandum. It is necessary for the litigant to place his signatures

VK READY MIX CONCRETE PVT LTD,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -30,, ARA CENTRE, JHANDEWALAN EXTN.

ITA 1440/DEL/2025[2020-21]Status: DisposedITAT Delhi19 Dec 2025AY 2020-21

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6)

Section 253(6) of the Act clearly postulate that an appeal before the tribunal shall be filed in the prescribed form and verified in the prescribed manner. Grounds of appeal filed by an appellant constitute integral document Page 3 of 14 ITA No.1440 to 1443/Del/2025 in an appeal memorandum. It is necessary for the litigant to place his signatures

VK READY MIX CONCRETE PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-30, ARA CENTRE, JHANDEWALAN EXTN.

ITA 1442/DEL/2025[2019-20]Status: DisposedITAT Delhi19 Dec 2025AY 2019-20

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6)

Section 253(6) of the Act clearly postulate that an appeal before the tribunal shall be filed in the prescribed form and verified in the prescribed manner. Grounds of appeal filed by an appellant constitute integral document Page 3 of 14 ITA No.1440 to 1443/Del/2025 in an appeal memorandum. It is necessary for the litigant to place his signatures

VK READY MIX CONCRETE PVT LTD,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-30, DELHI

ITA 1443/DEL/2025[2021-22]Status: DisposedITAT Delhi19 Dec 2025AY 2021-22

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6)

Section 253(6) of the Act clearly postulate that an appeal before the tribunal shall be filed in the prescribed form and verified in the prescribed manner. Grounds of appeal filed by an appellant constitute integral document Page 3 of 14 ITA No.1440 to 1443/Del/2025 in an appeal memorandum. It is necessary for the litigant to place his signatures

ASSISTANT COMMISSIONER OF INCOME TAX, CC-30, NEW DELHI, NEW DELHI vs. V. K. READY MIX CONCRETE PRIVATE LIMITED, NEW DELHI

ITA 2952/DEL/2025[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6)

Section 253(6) of the Act clearly postulate that an appeal before the tribunal shall be filed in the prescribed form and verified in the prescribed manner. Grounds of appeal filed by an appellant constitute integral document Page 3 of 14 ITA No.1440 to 1443/Del/2025 in an appeal memorandum. It is necessary for the litigant to place his signatures

VK READY MIX CONCRETE PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-30, ARA CENTRE, JHANDEWALAN EXTN. DELHI

ITA 1441/DEL/2025[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6)

Section 253(6) of the Act clearly postulate that an appeal before the tribunal shall be filed in the prescribed form and verified in the prescribed manner. Grounds of appeal filed by an appellant constitute integral document Page 3 of 14 ITA No.1440 to 1443/Del/2025 in an appeal memorandum. It is necessary for the litigant to place his signatures

ASSISTANT COMMISSIONER OF INCOME TAX, CC-30, NEW DELHI, NEW DELHI vs. V. K. READY MIX CONCRETE PRIVATE LIMITED, NEW DELHI

ITA 2953/DEL/2025[2019-20]Status: DisposedITAT Delhi19 Dec 2025AY 2019-20

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6)

Section 253(6) of the Act clearly postulate that an appeal before the tribunal shall be filed in the prescribed form and verified in the prescribed manner. Grounds of appeal filed by an appellant constitute integral document Page 3 of 14 ITA No.1440 to 1443/Del/2025 in an appeal memorandum. It is necessary for the litigant to place his signatures