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518 results for “bogus purchases”+ Section 40(3)clear

Sorted by relevance

Mumbai903 Delhi518 Jaipur198 Chennai169 Kolkata158 Bangalore131 Ahmedabad117 Hyderabad91 Chandigarh86 Indore64 Cochin57 Surat57 Amritsar54 Rajkot53 Raipur51 Pune45 Visakhapatnam41 Guwahati36 Allahabad30 Nagpur23 Agra22 Lucknow21 Jodhpur21 Patna7 Varanasi5 Ranchi5 Dehradun3 Cuttack2 Jabalpur2 Panaji2

Key Topics

Addition to Income79 Section 14777 Section 14865 Section 143(3)63 Section 6860 Reassessment30 Reopening of Assessment26 Section 153A25 Section 26324

INCOME TAX OFFICER WARD-2(1), FARIDABAD vs. PRAHLAD, PALWAL

In the result, the Revenue’s appeal is partly allowed as above

ITA 42/DEL/2024[2020-21]Status: DisposedITAT Delhi09 Apr 2025AY 2020-21

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 145(3)Section 146(3)Section 40Section 40A(3)

bogus purchases, disallowances under section 40(a)(ia) and 40A(3) of the Act. The Ld. Sr. DR, quoting the provisions

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2835/DEL/2022[2016-17]Status: Disposed

Showing 1–20 of 518 · Page 1 of 26

...

Section 40A(3)15

ITAT Delhi

27 Jul 2023

AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

40(3). However, the incriminating seized documents based on which he addition was made I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 5 have been completely ignored by the Ld.CIT(A) and GP rate has been applied whereas there is clear violation of section 40A(3) in this case. 3. Also, the Ld.CIT(A) has erred in law as well

SHIV SHAKTI CONSTRUCTIONS ,GAUTAM BUDH NAGER vs. ACIT, CENTRAL CIRCLE-2, NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2554/DEL/2022[2015-16]Status: DisposedITAT Delhi27 Jul 2023AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

40(3). However, the incriminating seized documents based on which he addition was made I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 5 have been completely ignored by the Ld.CIT(A) and GP rate has been applied whereas there is clear violation of section 40A(3) in this case. 3. Also, the Ld.CIT(A) has erred in law as well

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2559/DEL/2022[2020-21]Status: DisposedITAT Delhi27 Jul 2023AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

40(3). However, the incriminating seized documents based on which he addition was made I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 5 have been completely ignored by the Ld.CIT(A) and GP rate has been applied whereas there is clear violation of section 40A(3) in this case. 3. Also, the Ld.CIT(A) has erred in law as well

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2836/DEL/2022[2015-16]Status: DisposedITAT Delhi27 Jul 2023AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

40(3). However, the incriminating seized documents based on which he addition was made I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 5 have been completely ignored by the Ld.CIT(A) and GP rate has been applied whereas there is clear violation of section 40A(3) in this case. 3. Also, the Ld.CIT(A) has erred in law as well

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2839/DEL/2022[2020-21]Status: DisposedITAT Delhi27 Jul 2023AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

40(3). However, the incriminating seized documents based on which he addition was made I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 5 have been completely ignored by the Ld.CIT(A) and GP rate has been applied whereas there is clear violation of section 40A(3) in this case. 3. Also, the Ld.CIT(A) has erred in law as well

SHIV SHAKTI CONSTRUCTION,GAUTAM BUDH NAGER vs. ACIT, CENTRAL CIRCLE-2 , NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2556/DEL/2022[2017-18]Status: DisposedITAT Delhi27 Jul 2023AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

40(3). However, the incriminating seized documents based on which he addition was made I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 5 have been completely ignored by the Ld.CIT(A) and GP rate has been applied whereas there is clear violation of section 40A(3) in this case. 3. Also, the Ld.CIT(A) has erred in law as well

SHIV SHAKTI CONSTRUCTONS ,GAUTAM BUDH NAGAR vs. ACIT CENTAL CIRCLE-2, NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2555/DEL/2022[2016-17]Status: DisposedITAT Delhi27 Jul 2023AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

40(3). However, the incriminating seized documents based on which he addition was made I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 5 have been completely ignored by the Ld.CIT(A) and GP rate has been applied whereas there is clear violation of section 40A(3) in this case. 3. Also, the Ld.CIT(A) has erred in law as well

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2557/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Jul 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

40(3). However, the incriminating seized documents based on which he addition was made I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 5 have been completely ignored by the Ld.CIT(A) and GP rate has been applied whereas there is clear violation of section 40A(3) in this case. 3. Also, the Ld.CIT(A) has erred in law as well

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2558/DEL/2022[2019-20]Status: DisposedITAT Delhi27 Jul 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

40(3). However, the incriminating seized documents based on which he addition was made I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 5 have been completely ignored by the Ld.CIT(A) and GP rate has been applied whereas there is clear violation of section 40A(3) in this case. 3. Also, the Ld.CIT(A) has erred in law as well

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2834/DEL/2022[2017-18]Status: DisposedITAT Delhi27 Jul 2023AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

40(3). However, the incriminating seized documents based on which he addition was made I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 5 have been completely ignored by the Ld.CIT(A) and GP rate has been applied whereas there is clear violation of section 40A(3) in this case. 3. Also, the Ld.CIT(A) has erred in law as well

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2838/DEL/2022[2019-20]Status: DisposedITAT Delhi27 Jul 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

40(3). However, the incriminating seized documents based on which he addition was made I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 5 have been completely ignored by the Ld.CIT(A) and GP rate has been applied whereas there is clear violation of section 40A(3) in this case. 3. Also, the Ld.CIT(A) has erred in law as well

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2837/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Jul 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

40(3). However, the incriminating seized documents based on which he addition was made I.T.A. No. 2554 to 2559/Del/2022 & 2834 to 2839/Del/2022 5 have been completely ignored by the Ld.CIT(A) and GP rate has been applied whereas there is clear violation of section 40A(3) in this case. 3. Also, the Ld.CIT(A) has erred in law as well

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

3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6,30,869/- (Restricted

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

3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6,30,869/- (Restricted

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

3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6,30,869/- (Restricted

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

3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6,30,869/- (Restricted

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

3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6,30,869/- (Restricted

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

3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6,30,869/- (Restricted

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

3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6,30,869/- (Restricted