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99 results for “bogus purchases”+ Section 260Aclear

Sorted by relevance

Delhi99Mumbai57Chennai43Amritsar34Jaipur29Kolkata11Nagpur7Indore5Ahmedabad4Lucknow3Surat3Bangalore2Jodhpur1Hyderabad1Cuttack1

Key Topics

Section 153C115Section 260A102Addition to Income76Section 153A61Section 6859Section 13242Section 143(2)29Section 143(1)20Section 69C17Reassessment

LILLIPUT KIDWEARS LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 4103/DEL/2016[2011-12]Status: DisposedITAT Delhi01 Aug 2022AY 2011-12

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 4103/Del/2016 : Asstt. Year : 2011-12 Lilliput Kidwears Ltd., Vs Dcit, D-95, Okhla Industrial Area, Circle-4(1), Phase-1, New Delhi-110020 New Delhi (Appellant) (Respondent) Pan No. Aaeca3031E Assessee By : None Revenue By : Sh. Manvendra Goyal, Cit Dr Date Of Hearing: 30.06.2022 Date Of Pronouncement: 01.08.2022

For Appellant: NoneFor Respondent: Sh. Manvendra Goyal, CIT DR
Section 133Section 142(1)Section 143(1)

bogus. 3.4. Keeping in view the detailed discussion in the preceding paragraphs, it is held that the purchases in question debited to the P&L account amounting to Rs.1,22,68,401/- are not genuine and the AO's findings in this regard deserve to be confirmed. Ground no.3 is dismissed.” 5. The alleged purchases made in the month

Showing 1–20 of 99 · Page 1 of 5

14
Search & Seizure14
Bogus/Accommodation Entry12

COMMISSIONER OF INCOME TAX-7 vs. RRJ SECURITIES LTD

ITA/175/2015HC Delhi30 Oct 2015

Bench: The Tribunal, Were Filed By The Revenue (Being

For Appellant: Mr N.P. Sahni, Senior Standing Counsel withFor Respondent: Mr Kapil Goyal and Mr V.M. Chaurasia
Section 132Section 143(2)Section 153CSection 260ASection 69C

260A of the Income Tax Act, 1961 (hereafter the ‘Act’) impugning a common order dated 26th August, 2014 passed by the Income Tax Appellate Tribunal (hereafter the ‘Tribunal’) in a batch of six appeals and six cross objections relating to six assessment years (AYs), being AYs 2003-04 to 2008-09. The aforesaid appeals before the Tribunal, were filed

COMMISSIONER OF INCOME TAX-7 vs. RRJ SECURITIES LTD

ITA/164/2015HC Delhi30 Oct 2015

Bench: The Tribunal, Were Filed By The Revenue (Being

For Appellant: Mr N.P. Sahni, Senior Standing Counsel withFor Respondent: Mr Kapil Goyal and Mr V.M. Chaurasia
Section 132Section 143(2)Section 153CSection 260ASection 69C

260A of the Income Tax Act, 1961 (hereafter the ‘Act’) impugning a common order dated 26th August, 2014 passed by the Income Tax Appellate Tribunal (hereafter the ‘Tribunal’) in a batch of six appeals and six cross objections relating to six assessment years (AYs), being AYs 2003-04 to 2008-09. The aforesaid appeals before the Tribunal, were filed

COMMISSIONER OF INCOME TAX-7 vs. RRJ SECURITIES LTD

ITA/176/2015HC Delhi30 Oct 2015

Bench: The Tribunal, Were Filed By The Revenue (Being

For Appellant: Mr N.P. Sahni, Senior Standing Counsel withFor Respondent: Mr Kapil Goyal and Mr V.M. Chaurasia
Section 132Section 143(2)Section 153CSection 260ASection 69C

260A of the Income Tax Act, 1961 (hereafter the ‘Act’) impugning a common order dated 26th August, 2014 passed by the Income Tax Appellate Tribunal (hereafter the ‘Tribunal’) in a batch of six appeals and six cross objections relating to six assessment years (AYs), being AYs 2003-04 to 2008-09. The aforesaid appeals before the Tribunal, were filed

COMMISSIONER OF INCOME TAX-7 vs. RRJ SECURITIES LTD.

ITA-175/2015HC Delhi30 Oct 2015

Bench: The Tribunal, Were Filed By The Revenue (Being

For Appellant: Mr N.P. Sahni, Senior Standing Counsel withFor Respondent: Mr Kapil Goyal and Mr V.M. Chaurasia
Section 132Section 143(2)Section 153CSection 260ASection 69C

260A of the Income Tax Act, 1961 (hereafter the ‘Act’) impugning a common order dated 26th August, 2014 passed by the Income Tax Appellate Tribunal (hereafter the ‘Tribunal’) in a batch of six appeals and six cross objections relating to six assessment years (AYs), being AYs 2003-04 to 2008-09. The aforesaid appeals before the Tribunal, were filed

COMMISSIONER OF INCOME TAX-7 vs. RRJ SECURITIES LTD.

ITA-177/2015HC Delhi30 Oct 2015

Bench: The Tribunal, Were Filed By The Revenue (Being

For Appellant: Mr N.P. Sahni, Senior Standing Counsel withFor Respondent: Mr Kapil Goyal and Mr V.M. Chaurasia
Section 132Section 143(2)Section 153CSection 260ASection 69C

260A of the Income Tax Act, 1961 (hereafter the ‘Act’) impugning a common order dated 26th August, 2014 passed by the Income Tax Appellate Tribunal (hereafter the ‘Tribunal’) in a batch of six appeals and six cross objections relating to six assessment years (AYs), being AYs 2003-04 to 2008-09. The aforesaid appeals before the Tribunal, were filed

COMMISSIONER OF INCOME TAX-7 vs. RRJ SECURITIES LTD.

ITA-176/2015HC Delhi30 Oct 2015

Bench: The Tribunal, Were Filed By The Revenue (Being

For Appellant: Mr N.P. Sahni, Senior Standing Counsel withFor Respondent: Mr Kapil Goyal and Mr V.M. Chaurasia
Section 132Section 143(2)Section 153CSection 260ASection 69C

260A of the Income Tax Act, 1961 (hereafter the ‘Act’) impugning a common order dated 26th August, 2014 passed by the Income Tax Appellate Tribunal (hereafter the ‘Tribunal’) in a batch of six appeals and six cross objections relating to six assessment years (AYs), being AYs 2003-04 to 2008-09. The aforesaid appeals before the Tribunal, were filed

COMMISSIONER OF INCOME TAX-7 vs. RRJ SECURITIES LTD.

ITA-164/2015HC Delhi30 Oct 2015

Bench: The Tribunal, Were Filed By The Revenue (Being

For Appellant: Mr N.P. Sahni, Senior Standing Counsel withFor Respondent: Mr Kapil Goyal and Mr V.M. Chaurasia
Section 132Section 143(2)Section 153CSection 260ASection 69C

260A of the Income Tax Act, 1961 (hereafter the ‘Act’) impugning a common order dated 26th August, 2014 passed by the Income Tax Appellate Tribunal (hereafter the ‘Tribunal’) in a batch of six appeals and six cross objections relating to six assessment years (AYs), being AYs 2003-04 to 2008-09. The aforesaid appeals before the Tribunal, were filed

COMMISSIONER OF INCOME TAX-7 vs. RRJ SECURITIES LTD

ITA/177/2015HC Delhi30 Oct 2015

Bench: The Tribunal, Were Filed By The Revenue (Being

For Appellant: Mr N.P. Sahni, Senior Standing Counsel withFor Respondent: Mr Kapil Goyal and Mr V.M. Chaurasia
Section 132Section 143(2)Section 153CSection 260ASection 69C

260A of the Income Tax Act, 1961 (hereafter the ‘Act’) impugning a common order dated 26th August, 2014 passed by the Income Tax Appellate Tribunal (hereafter the ‘Tribunal’) in a batch of six appeals and six cross objections relating to six assessment years (AYs), being AYs 2003-04 to 2008-09. The aforesaid appeals before the Tribunal, were filed

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

ITA/581/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

260A of the Income Tax Act, 1961 („Act‟) are directed against a common impugned order dated 26th September 2014 passed by the Income Tax Appellate Tribunal („ITAT‟) in four appeals of the Revenue being ITA Nos. 1809, 1504, 1505 and 1506/Del/2013 and four cross objections of the Assessee being CO Nos. 122, 109, 107 and 108/Del/2013 for the Assessment Years

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

ITA/588/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

260A of the Income Tax Act, 1961 („Act‟) are directed against a common impugned order dated 26th September 2014 passed by the Income Tax Appellate Tribunal („ITAT‟) in four appeals of the Revenue being ITA Nos. 1809, 1504, 1505 and 1506/Del/2013 and four cross objections of the Assessee being CO Nos. 122, 109, 107 and 108/Del/2013 for the Assessment Years

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

ITA/578/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

260A of the Income Tax Act, 1961 („Act‟) are directed against a common impugned order dated 26th September 2014 passed by the Income Tax Appellate Tribunal („ITAT‟) in four appeals of the Revenue being ITA Nos. 1809, 1504, 1505 and 1506/Del/2013 and four cross objections of the Assessee being CO Nos. 122, 109, 107 and 108/Del/2013 for the Assessment Years

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

ITA/587/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

260A of the Income Tax Act, 1961 („Act‟) are directed against a common impugned order dated 26th September 2014 passed by the Income Tax Appellate Tribunal („ITAT‟) in four appeals of the Revenue being ITA Nos. 1809, 1504, 1505 and 1506/Del/2013 and four cross objections of the Assessee being CO Nos. 122, 109, 107 and 108/Del/2013 for the Assessment Years

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

ITA/580/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

260A of the Income Tax Act, 1961 („Act‟) are directed against a common impugned order dated 26th September 2014 passed by the Income Tax Appellate Tribunal („ITAT‟) in four appeals of the Revenue being ITA Nos. 1809, 1504, 1505 and 1506/Del/2013 and four cross objections of the Assessee being CO Nos. 122, 109, 107 and 108/Del/2013 for the Assessment Years

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

ITA/586/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

260A of the Income Tax Act, 1961 („Act‟) are directed against a common impugned order dated 26th September 2014 passed by the Income Tax Appellate Tribunal („ITAT‟) in four appeals of the Revenue being ITA Nos. 1809, 1504, 1505 and 1506/Del/2013 and four cross objections of the Assessee being CO Nos. 122, 109, 107 and 108/Del/2013 for the Assessment Years

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

ITA/585/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

260A of the Income Tax Act, 1961 („Act‟) are directed against a common impugned order dated 26th September 2014 passed by the Income Tax Appellate Tribunal („ITAT‟) in four appeals of the Revenue being ITA Nos. 1809, 1504, 1505 and 1506/Del/2013 and four cross objections of the Assessee being CO Nos. 122, 109, 107 and 108/Del/2013 for the Assessment Years

PR. COMMISSIONER OF INCOME TAX -18 vs. SILVER LINE

ITA/579/2015HC Delhi04 Nov 2015
Section 143(1)Section 143(2)Section 260A

260A of the Income Tax Act, 1961 („Act‟) are directed against a common impugned order dated 26th September 2014 passed by the Income Tax Appellate Tribunal („ITAT‟) in four appeals of the Revenue being ITA Nos. 1809, 1504, 1505 and 1506/Del/2013 and four cross objections of the Assessee being CO Nos. 122, 109, 107 and 108/Del/2013 for the Assessment Years

PCIT (CENTRAL) - 3 vs. ANAND KUMAR JAIN (HUF)

ITA/29/2021HC Delhi12 Feb 2021
Section 132Section 132(4)Section 153ASection 260A

purchased shares of an unlisted private company in 2010. This unlisted company then merged with another unlisted company, M/s Focus Industrial Resources Ltd. and shares of this merged entity were allotted to the Assessee. Subsequently, the merged entity allotted further bonus shares to the Assessee and thereafter it was listed on the Bombay Stock Exchange. Assessee sold these shares

PCIT (CENTRAL) - 3 vs. ANAND KUMAR JAIN (HUF)

ITA/28/2021HC Delhi12 Feb 2021
Section 132Section 132(4)Section 153ASection 260A

purchased shares of an unlisted private company in 2010. This unlisted company then merged with another unlisted company, M/s Focus Industrial Resources Ltd. and shares of this merged entity were allotted to the Assessee. Subsequently, the merged entity allotted further bonus shares to the Assessee and thereafter it was listed on the Bombay Stock Exchange. Assessee sold these shares

PCIT (CENTRAL) - 3 vs. ANAND KUMAR JAIN (HUF)

ITA/30/2021HC Delhi12 Feb 2021
Section 132Section 132(4)Section 153ASection 260A

purchased shares of an unlisted private company in 2010. This unlisted company then merged with another unlisted company, M/s Focus Industrial Resources Ltd. and shares of this merged entity were allotted to the Assessee. Subsequently, the merged entity allotted further bonus shares to the Assessee and thereafter it was listed on the Bombay Stock Exchange. Assessee sold these shares