BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

1,426 results for “bogus purchases”+ Section 28clear

Sorted by relevance

Mumbai2,263Delhi1,426Kolkata440Jaipur438Chennai321Ahmedabad288Bangalore216Pune212Hyderabad167Surat160Chandigarh159Indore126Karnataka121Raipur86Amritsar80Rajkot80Nagpur59Cochin58Guwahati48Visakhapatnam41Calcutta41Lucknow40Cuttack31Agra29Allahabad29Jodhpur25Patna16Telangana14Dehradun7Varanasi7SC6Jabalpur5Panaji5Ranchi4Orissa2ASHOK BHAN DALVEER BHANDARI1Gauhati1

Key Topics

Addition to Income80Section 14761Section 143(3)36Section 6833Section 14828Section 69A26Section 153A22Search & Seizure22Disallowance20

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

section deals with taxation and computation of undisclosed income found during the course of search, which naturally cannot be the loss. We also have other reason for showing infirmities in those statements when we consider computation aspect. Assessee is undisputedly engaged in booking bogus purchases. For booking bogus purchases, assessee has to compensate other parties with commission for issuing

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

Showing 1–20 of 1,426 · Page 1 of 72

...
Section 13219
Bogus Purchases18
Section 143(2)16
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

section deals with taxation and computation of undisclosed income found during the course of search, which naturally cannot be the loss. We also have other reason for showing infirmities in those statements when we consider computation aspect. Assessee is undisputedly engaged in booking bogus purchases. For booking bogus purchases, assessee has to compensate other parties with commission for issuing

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

section deals with taxation and computation of undisclosed income found during the course of search, which naturally cannot be the loss. We also have other reason for showing infirmities in those statements when we consider computation aspect. Assessee is undisputedly engaged in booking bogus purchases. For booking bogus purchases, assessee has to compensate other parties with commission for issuing

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

section deals with taxation and computation of undisclosed income found during the course of search, which naturally cannot be the loss. We also have other reason for showing infirmities in those statements when we consider computation aspect. Assessee is undisputedly engaged in booking bogus purchases. For booking bogus purchases, assessee has to compensate other parties with commission for issuing

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: 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

section deals with taxation and computation of undisclosed income found during the course of search, which naturally cannot be the loss. We also have other reason for showing infirmities in those statements when we consider computation aspect. Assessee is undisputedly engaged in booking bogus purchases. For booking bogus purchases, assessee has to compensate other parties with commission for issuing

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

section deals with taxation and computation of undisclosed income found during the course of search, which naturally cannot be the loss. We also have other reason for showing infirmities in those statements when we consider computation aspect. Assessee is undisputedly engaged in booking bogus purchases. For booking bogus purchases, assessee has to compensate other parties with commission for issuing

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

section deals with taxation and computation of undisclosed income found during the course of search, which naturally cannot be the loss. We also have other reason for showing infirmities in those statements when we consider computation aspect. Assessee is undisputedly engaged in booking bogus purchases. For booking bogus purchases, assessee has to compensate other parties with commission for issuing

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

section deals with taxation and computation of undisclosed income found during the course of search, which naturally cannot be the loss. We also have other reason for showing infirmities in those statements when we consider computation aspect. Assessee is undisputedly engaged in booking bogus purchases. For booking bogus purchases, assessee has to compensate other parties with commission for issuing

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

section deals with taxation and computation of undisclosed income found during the course of search, which naturally cannot be the loss. We also have other reason for showing infirmities in those statements when we consider computation aspect. Assessee is undisputedly engaged in booking bogus purchases. For booking bogus purchases, assessee has to compensate other parties with commission for issuing

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

section deals with taxation and computation of undisclosed income found during the course of search, which naturally cannot be the loss. We also have other reason for showing infirmities in those statements when we consider computation aspect. Assessee is undisputedly engaged in booking bogus purchases. For booking bogus purchases, assessee has to compensate other parties with commission for issuing

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

section deals with taxation and computation of undisclosed income found during the course of search, which naturally cannot be the loss. We also have other reason for showing infirmities in those statements when we consider computation aspect. Assessee is undisputedly engaged in booking bogus purchases. For booking bogus purchases, assessee has to compensate other parties with commission for issuing

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

section deals with taxation and computation of undisclosed income found during the course of search, which naturally cannot be the loss. We also have other reason for showing infirmities in those statements when we consider computation aspect. Assessee is undisputedly engaged in booking bogus purchases. For booking bogus purchases, assessee has to compensate other parties with commission for issuing

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

section deals with taxation and computation of undisclosed income found during the course of search, which naturally cannot be the loss. We also have other reason for showing infirmities in those statements when we consider computation aspect. Assessee is undisputedly engaged in booking bogus purchases. For booking bogus purchases, assessee has to compensate other parties with commission for issuing

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9154/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Feb 2022AY 2013-14

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

28,78,748/- as against addition made by the Assessing Officer of Rs.8,64,00,351/-. Therefore, we are of the considered view that the CIT(A) was right in restricting the addition to the extent of Gross Profit embedded in such bogus purchases. We do not find any error in the order of the CIT(A). Hence

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9155/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Feb 2022AY 2014-15

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

28,78,748/- as against addition made by the Assessing Officer of Rs.8,64,00,351/-. Therefore, we are of the considered view that the CIT(A) was right in restricting the addition to the extent of Gross Profit embedded in such bogus purchases. We do not find any error in the order of the CIT(A). Hence

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9156/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Feb 2022AY 2015-16

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

28,78,748/- as against addition made by the Assessing Officer of Rs.8,64,00,351/-. Therefore, we are of the considered view that the CIT(A) was right in restricting the addition to the extent of Gross Profit embedded in such bogus purchases. We do not find any error in the order of the CIT(A). Hence

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9153/DEL/2019[2012-13]Status: DisposedITAT Delhi11 Feb 2022AY 2012-13

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

28,78,748/- as against addition made by the Assessing Officer of Rs.8,64,00,351/-. Therefore, we are of the considered view that the CIT(A) was right in restricting the addition to the extent of Gross Profit embedded in such bogus purchases. We do not find any error in the order of the CIT(A). Hence

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9158/DEL/2019[2017-18]Status: DisposedITAT Delhi11 Feb 2022AY 2017-18

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

28,78,748/- as against addition made by the Assessing Officer of Rs.8,64,00,351/-. Therefore, we are of the considered view that the CIT(A) was right in restricting the addition to the extent of Gross Profit embedded in such bogus purchases. We do not find any error in the order of the CIT(A). Hence

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9157/DEL/2019[2016-17]Status: DisposedITAT Delhi11 Feb 2022AY 2016-17

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

28,78,748/- as against addition made by the Assessing Officer of Rs.8,64,00,351/-. Therefore, we are of the considered view that the CIT(A) was right in restricting the addition to the extent of Gross Profit embedded in such bogus purchases. We do not find any error in the order of the CIT(A). Hence

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

bogus purchases namely Singhal Food Products and Rohit Trading Co. 24. The Next ground common ground in revenue’s appeal in ITA No.1329 & 1330/Delhi/2022 for the AYs 2017-18 & 2018-19 in the case of M/s. Parmanand and Sons Food Products Private ITA No.71/Del/2022 & Ors. Kwality Techmech Pvt. Ltd. & other connected matters 35 Limited are with regard to deposit during