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1,111 results for “bogus purchases”+ Section 41(1)clear

Sorted by relevance

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Key Topics

Addition to Income81Section 14777Section 143(3)76Section 153A67Section 14833Section 6830Disallowance30Search & Seizure27Section 13225

PANCHSHEEL BUILDTECH PVT. LTD.,,NOIDA vs. DCIT, GHAZIABAD

Appeals are partly allowed

ITA 5087/DEL/2016[2009-10]Status: DisposedITAT Delhi22 Jun 2017AY 2009-10

Bench: Shri I. C. Sudhir & Shri O. P. Kanti.T. Appeal Nos. 5087 To 5091/Del/2016 Assessment Years : 2009-10 To 2013-14 Panchsheel Buildtech Pvt. Ltd., Dcit, H–169, Sector : 63, Vs. Central Circle, Noida [U.P.] Ghaziabad. Pan : Aaecp 3492 N A N D I.T. Appeal Nos. 5062 To 5066/Del/2016 Assessment Years : 2009-10 To 2013-14 Panchsheel Realtech Pvt. Ltd., Dcit, H–169, Sector : 63, Vs. Central Circle, Noida [U.P.] Ghaziabad. Pan : Aaecp 5726 F (Appellants) (Respondents) Assessee By : Shri Sanjay Mehra, C. A.; Department By : Ms. Paramita Tripathy, Cit [Dr]; Date Of Hearing : 27.03.2017 Date Of Pronouncement : 22.06.2017 O R D E R Per I. C. Sudhir, J. M. :

For Appellant: Shri Sanjay Mehra, C. AFor Respondent: Ms. Paramita Tripathy, CIT [DR]
Section 153A

41,178/- in assessment year 2012-13 and Rs.6,78,500/- in assessment year 2013-14 made by the ld Assessing Officer (AO) by arbitrarily treating properly documented bona fide purchases as “bogus” and making addition thereof. 1.1 That the ld AO has erred in holding and the ld CIT (A) has erred in confirming the above purchases

Showing 1–20 of 1,111 · Page 1 of 56

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Section 69A23
Section 14318
Reassessment16

PANCHSHEEL REALTECH PVT. LTD.,NOIDA vs. DCIT, GHAZIABAD

Appeals are partly allowed

ITA 5062/DEL/2016[2009-10]Status: DisposedITAT Delhi22 Jun 2017AY 2009-10

Bench: Shri I. C. Sudhir & Shri O. P. Kanti.T. Appeal Nos. 5087 To 5091/Del/2016 Assessment Years : 2009-10 To 2013-14 Panchsheel Buildtech Pvt. Ltd., Dcit, H–169, Sector : 63, Vs. Central Circle, Noida [U.P.] Ghaziabad. Pan : Aaecp 3492 N A N D I.T. Appeal Nos. 5062 To 5066/Del/2016 Assessment Years : 2009-10 To 2013-14 Panchsheel Realtech Pvt. Ltd., Dcit, H–169, Sector : 63, Vs. Central Circle, Noida [U.P.] Ghaziabad. Pan : Aaecp 5726 F (Appellants) (Respondents) Assessee By : Shri Sanjay Mehra, C. A.; Department By : Ms. Paramita Tripathy, Cit [Dr]; Date Of Hearing : 27.03.2017 Date Of Pronouncement : 22.06.2017 O R D E R Per I. C. Sudhir, J. M. :

For Appellant: Shri Sanjay Mehra, C. AFor Respondent: Ms. Paramita Tripathy, CIT [DR]
Section 153A

41,178/- in assessment year 2012-13 and Rs.6,78,500/- in assessment year 2013-14 made by the ld Assessing Officer (AO) by arbitrarily treating properly documented bona fide purchases as “bogus” and making addition thereof. 1.1 That the ld AO has erred in holding and the ld CIT (A) has erred in confirming the above purchases

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 153A/143 (3) of the Act on 30.12.2016 at a total income of ₹ 39,39,74,557/–. The assessee preferred appeal against the order of the learned assessing officer before the learned CIT – A, who passed an order on 26/12/2017 wherein he deleted (1) addition on account of ₹ 5,300,000/- being shares issued to Shri Vijay

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

The appeal of the revenue is dismissed

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 153A/143 (3) of the Act on 30.12.2016 at a total income of ₹ 39,39,74,557/–. The assessee preferred appeal against the order of the learned assessing officer before the learned CIT – A, who passed an order on 26/12/2017 wherein he deleted (1) addition on account of ₹ 5,300,000/- being shares issued to Shri Vijay

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 153A/143 (3) of the Act on 30.12.2016 at a total income of ₹ 39,39,74,557/–. The assessee preferred appeal against the order of the learned assessing officer before the learned CIT – A, who passed an order on 26/12/2017 wherein he deleted (1) addition on account of ₹ 5,300,000/- being shares issued to Shri Vijay

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 153A/143 (3) of the Act on 30.12.2016 at a total income of ₹ 39,39,74,557/–. The assessee preferred appeal against the order of the learned assessing officer before the learned CIT – A, who passed an order on 26/12/2017 wherein he deleted (1) addition on account of ₹ 5,300,000/- being shares issued to Shri Vijay

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 153A/143 (3) of the Act on 30.12.2016 at a total income of ₹ 39,39,74,557/–. The assessee preferred appeal against the order of the learned assessing officer before the learned CIT – A, who passed an order on 26/12/2017 wherein he deleted (1) addition on account of ₹ 5,300,000/- being shares issued to Shri Vijay

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 153A/143 (3) of the Act on 30.12.2016 at a total income of ₹ 39,39,74,557/–. The assessee preferred appeal against the order of the learned assessing officer before the learned CIT – A, who passed an order on 26/12/2017 wherein he deleted (1) addition on account of ₹ 5,300,000/- being shares issued to Shri Vijay

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 153A/143 (3) of the Act on 30.12.2016 at a total income of ₹ 39,39,74,557/–. The assessee preferred appeal against the order of the learned assessing officer before the learned CIT – A, who passed an order on 26/12/2017 wherein he deleted (1) addition on account of ₹ 5,300,000/- being shares issued to Shri Vijay

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 153A/143 (3) of the Act on 30.12.2016 at a total income of ₹ 39,39,74,557/–. The assessee preferred appeal against the order of the learned assessing officer before the learned CIT – A, who passed an order on 26/12/2017 wherein he deleted (1) addition on account of ₹ 5,300,000/- being shares issued to Shri Vijay

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 153A/143 (3) of the Act on 30.12.2016 at a total income of ₹ 39,39,74,557/–. The assessee preferred appeal against the order of the learned assessing officer before the learned CIT – A, who passed an order on 26/12/2017 wherein he deleted (1) addition on account of ₹ 5,300,000/- being shares issued to Shri Vijay

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 153A/143 (3) of the Act on 30.12.2016 at a total income of ₹ 39,39,74,557/–. The assessee preferred appeal against the order of the learned assessing officer before the learned CIT – A, who passed an order on 26/12/2017 wherein he deleted (1) addition on account of ₹ 5,300,000/- being shares issued to Shri Vijay

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 153A/143 (3) of the Act on 30.12.2016 at a total income of ₹ 39,39,74,557/–. The assessee preferred appeal against the order of the learned assessing officer before the learned CIT – A, who passed an order on 26/12/2017 wherein he deleted (1) addition on account of ₹ 5,300,000/- being shares issued to Shri Vijay

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 153A/143 (3) of the Act on 30.12.2016 at a total income of ₹ 39,39,74,557/–. The assessee preferred appeal against the order of the learned assessing officer before the learned CIT – A, who passed an order on 26/12/2017 wherein he deleted (1) addition on account of ₹ 5,300,000/- being shares issued to Shri Vijay

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 153A/143 (3) of the Act on 30.12.2016 at a total income of ₹ 39,39,74,557/–. The assessee preferred appeal against the order of the learned assessing officer before the learned CIT – A, who passed an order on 26/12/2017 wherein he deleted (1) addition on account of ₹ 5,300,000/- being shares issued to Shri Vijay

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

1,16,24,050/- on account of disallowance of purchases considering whole purchases amounting Rs. 4,64,96,203/- as bogus purchases whereas per assessee documents in support of genuine purchases has been duly submitted and AO has verified the said parties too and additionally in the alternative the quantum thereof too is being disputed. 12. Because the action

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

1,16,24,050/- on account of disallowance of purchases considering whole purchases amounting Rs. 4,64,96,203/- as bogus purchases whereas per assessee documents in support of genuine purchases has been duly submitted and AO has verified the said parties too and additionally in the alternative the quantum thereof too is being disputed. 12. Because the action

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

1,16,24,050/- on account of disallowance of purchases considering whole purchases amounting Rs. 4,64,96,203/- as bogus purchases whereas per assessee documents in support of genuine purchases has been duly submitted and AO has verified the said parties too and additionally in the alternative the quantum thereof too is being disputed. 12. Because the action

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

1,16,24,050/- on account of disallowance of purchases considering whole purchases amounting Rs. 4,64,96,203/- as bogus purchases whereas per assessee documents in support of genuine purchases has been duly submitted and AO has verified the said parties too and additionally in the alternative the quantum thereof too is being disputed. 12. Because the action

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

1,16,24,050/- on account of disallowance of purchases considering whole purchases amounting Rs. 4,64,96,203/- as bogus purchases whereas per assessee documents in support of genuine purchases has been duly submitted and AO has verified the said parties too and additionally in the alternative the quantum thereof too is being disputed. 12. Because the action