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.

2,549 results for “bogus purchases”+ Section 9clear

Sorted by relevance

Mumbai4,545Delhi2,549Kolkata800Jaipur600Ahmedabad567Chennai534Surat434Pune384Bangalore349Chandigarh270Hyderabad222Indore201Raipur166Karnataka126Rajkot123Amritsar118Nagpur108Visakhapatnam73Lucknow71Cochin67Guwahati66Cuttack64Calcutta48Agra45Jodhpur40Allahabad34Patna30Ranchi22Telangana19Dehradun16Jabalpur9Varanasi7SC6Panaji5Orissa2Gauhati2ASHOK BHAN DALVEER BHANDARI1

Key Topics

Addition to Income80Section 14769Section 153A66Section 143(3)54Section 6842Section 13237Section 14835Search & Seizure35Section 69A23

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

bogus purchases alleged. ii. None of the unaccounted expenses is found to be illegal or otherwise disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

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

The appeal of the revenue is dismissed

Showing 1–20 of 2,549 · Page 1 of 128

...
Disallowance19
Section 133(6)18
Bogus Purchases16
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

bogus purchases alleged. ii. None of the unaccounted expenses is found to be illegal or otherwise disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

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

bogus purchases alleged. ii. None of the unaccounted expenses is found to be illegal or otherwise disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

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

bogus purchases alleged. ii. None of the unaccounted expenses is found to be illegal or otherwise disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

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

bogus purchases alleged. ii. None of the unaccounted expenses is found to be illegal or otherwise disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

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

bogus purchases alleged. ii. None of the unaccounted expenses is found to be illegal or otherwise disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

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

bogus purchases alleged. ii. None of the unaccounted expenses is found to be illegal or otherwise disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

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

bogus purchases alleged. ii. None of the unaccounted expenses is found to be illegal or otherwise disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

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

bogus purchases alleged. ii. None of the unaccounted expenses is found to be illegal or otherwise disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

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

bogus purchases alleged. ii. None of the unaccounted expenses is found to be illegal or otherwise disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

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

bogus purchases alleged. ii. None of the unaccounted expenses is found to be illegal or otherwise disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

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

bogus purchases alleged. ii. None of the unaccounted expenses is found to be illegal or otherwise disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

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

bogus purchases alleged. ii. None of the unaccounted expenses is found to be illegal or otherwise disallowable. Naturally, he submitted that such vouchers and bills as available in case of expenses recorded in the books of accounts are not expected. iii. He submitted that there is no denial that provision of section 132 (4A) and section 292C

GLOBUS AGROFOODS PVT. LTD.,DELHI vs. ACIT, CENTRAL CIRCLE-20, NEW DELHI

In the result, the appeals are disposed of as follows:

ITA 1855/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

Section 69B

9 parties mentioned in the table. Sl**. No. as per Name of seller party PAN Purchase Reply by para 5 of Amount in the seller Assessment order Rs. party 15 Sunil Kumar Sanjay Kumar & AKSPB3461E 64722744 No reply Co. 29 Matadin Sumit Kumar AWNPM4068 11429661 No reply R 32 Rupal Traders AAAPT4567B 138301128 No reply 39 Poonam Dal & Besan Mills

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

Section 69B

9 parties mentioned in the table. Sl**. No. as per Name of seller party PAN Purchase Reply by para 5 of Amount in the seller Assessment order Rs. party 15 Sunil Kumar Sanjay Kumar & AKSPB3461E 64722744 No reply Co. 29 Matadin Sumit Kumar AWNPM4068 11429661 No reply R 32 Rupal Traders AAAPT4567B 138301128 No reply 39 Poonam Dal & Besan Mills

DCIT, CC-20, NEW DELHI vs. DEVESH MITTAL , DELHI

In the result, the appeals are disposed of as follows:

ITA 941/DEL/2022[2014-15]Status: DisposedITAT Delhi30 May 2024AY 2014-15

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

9 parties mentioned in the table. Sl**. No. as per Name of seller party PAN Purchase Reply by para 5 of Amount in the seller Assessment order Rs. party 15 Sunil Kumar Sanjay Kumar & AKSPB3461E 64722744 No reply Co. 29 Matadin Sumit Kumar AWNPM4068 11429661 No reply R 32 Rupal Traders AAAPT4567B 138301128 No reply 39 Poonam Dal & Besan Mills

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

Section 69B

9 parties mentioned in the table. Sl**. No. as per Name of seller party PAN Purchase Reply by para 5 of Amount in the seller Assessment order Rs. party 15 Sunil Kumar Sanjay Kumar & AKSPB3461E 64722744 No reply Co. 29 Matadin Sumit Kumar AWNPM4068 11429661 No reply R 32 Rupal Traders AAAPT4567B 138301128 No reply 39 Poonam Dal & Besan Mills

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. PARMANAND AND SONS FOODS PRODUCTS P.LTD, DELHI

In the result, the appeals are disposed of as follows:

ITA 1329/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

Section 69B

9 parties mentioned in the table. Sl**. No. as per Name of seller party PAN Purchase Reply by para 5 of Amount in the seller Assessment order Rs. party 15 Sunil Kumar Sanjay Kumar & AKSPB3461E 64722744 No reply Co. 29 Matadin Sumit Kumar AWNPM4068 11429661 No reply R 32 Rupal Traders AAAPT4567B 138301128 No reply 39 Poonam Dal & Besan Mills

DCIT, CC-20, NEW DELHI vs. PARAMANAND AND SONS FOODS PRODUCTS PVT. LTD., NEW DELHI

In the result, the appeals are disposed of as follows:

ITA 931/DEL/2022[2013-14]Status: DisposedITAT Delhi30 May 2024AY 2013-14

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

9 parties mentioned in the table. Sl**. No. as per Name of seller party PAN Purchase Reply by para 5 of Amount in the seller Assessment order Rs. party 15 Sunil Kumar Sanjay Kumar & AKSPB3461E 64722744 No reply Co. 29 Matadin Sumit Kumar AWNPM4068 11429661 No reply R 32 Rupal Traders AAAPT4567B 138301128 No reply 39 Poonam Dal & Besan Mills

DCIT, CC-20, NEW DELHI vs. DEVESH MITTAL, DELHI

In the result, the appeals are disposed of as follows:

ITA 942/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

Section 69B

9 parties mentioned in the table. Sl**. No. as per Name of seller party PAN Purchase Reply by para 5 of Amount in the seller Assessment order Rs. party 15 Sunil Kumar Sanjay Kumar & AKSPB3461E 64722744 No reply Co. 29 Matadin Sumit Kumar AWNPM4068 11429661 No reply R 32 Rupal Traders AAAPT4567B 138301128 No reply 39 Poonam Dal & Besan Mills