BharatTax.net
SearchITATHigh CourtsSupreme CourtAI 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.

40 results for “bogus purchases”+ Carry Forward of Lossesclear

Sorted by relevance

Mumbai950Delhi188Ahmedabad139Kolkata123Jaipur107Chandigarh82Cochin57Rajkot55Bangalore52Chennai51Raipur49Surat47Pune46Guwahati40Hyderabad36Indore33Nagpur28Amritsar28Lucknow22Visakhapatnam20Patna10Allahabad10Cuttack9Jodhpur9Varanasi6Agra2Panaji1Jabalpur1Dehradun1

Key Topics

Section 6844Section 14842Section 153C29Section 25028Addition to Income24Section 143(3)14Section 14713Disallowance11Section 40A(3)9

RI-BHOI ISPAT & ROLLING MILLS,BYRNIHAT vs. ITO, WARD- BYRNIHAT, BYRNIHAT

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

ITA 241/GTY/2024[2018-2019]Status: DisposedITAT Guwahati12 Aug 2025AY 2018-2019

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 133ASection 147Section 250Section 69C

carried out. The sales of the assessee have also not been disturbed. In case the purchase of a bogus, the same ought to have been I.T.A. No.: 241/GTY/2024 Assessment Year: 2018-19 RI-BHOI Ispat & Rolling Mills. disallowed, but the Ld. AO has made addition under section 69C of the Act which relates to unexplained expenditure. On similar issue

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

Showing 1–20 of 40 · Page 1 of 2

Section 369
Reassessment9
Depreciation9
ITA 222/GTY/2024[2017-18]Status: DisposedITAT Guwahati21 Mar 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

loss account & balance sheet in the return of income of the assessee are as under: AY. Purchases Sundry Creditors Addition to Sales Sundry Sr. Creditors Debtors

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 219/GTY/2024[2016-17]Status: DisposedITAT Guwahati21 Mar 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

loss account & balance sheet in the return of income of the assessee are as under: AY. Purchases Sundry Creditors Addition to Sales Sundry Sr. Creditors Debtors

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 218/GTY/2024[2014-15]Status: DisposedITAT Guwahati21 Mar 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

loss account & balance sheet in the return of income of the assessee are as under: AY. Purchases Sundry Creditors Addition to Sales Sundry Sr. Creditors Debtors

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 223/GTY/2024[2018-19]Status: DisposedITAT Guwahati21 Mar 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

loss account & balance sheet in the return of income of the assessee are as under: AY. Purchases Sundry Creditors Addition to Sales Sundry Sr. Creditors Debtors

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 221/GTY/2024[2018-19]Status: DisposedITAT Guwahati21 Mar 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

loss account & balance sheet in the return of income of the assessee are as under: AY. Purchases Sundry Creditors Addition to Sales Sundry Sr. Creditors Debtors

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 217/GTY/2024[2013-14]Status: DisposedITAT Guwahati21 Mar 2025AY 2013-14

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

loss account & balance sheet in the return of income of the assessee are as under: AY. Purchases Sundry Creditors Addition to Sales Sundry Sr. Creditors Debtors

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 220/GTY/2024[2017-18]Status: DisposedITAT Guwahati21 Mar 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

loss account & balance sheet in the return of income of the assessee are as under: AY. Purchases Sundry Creditors Addition to Sales Sundry Sr. Creditors Debtors

M/S. SEEMA HOLDING PVT. LTD.,KOLKATA vs. A.C.I.T., CIRCLE -1, GUWAHATI

In the result, appeal of the assessee in ITA No

ITA 67/GTY/2023[2014-15]Status: DisposedITAT Guwahati01 Sept 2023AY 2014-15

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 67/Gty/2023 Assessment Year: 2014-15 M/S. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata Vs [Now, Acit, Central Circle-1, 89, Muktaram Babu Street Guwahati] Kolkata - 700007 [Pan : Aadcs5209H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Soumitra Choudhary, AdvocateFor Respondent: Shri Chandan Dutta, D/R
Section 143(3)Section 147Section 148Section 250

carried out through listed brokers, then the conclusion of the authorities below that the said loss from sale of shares was bogus and not genuine is unverified and without any substantive corroborative material. The ld. A/R submitted that the order passed by the ld. CIT(A), upholding the action of the Assessing Officer is erroneous as it has failed

M/S. SEEMA HOLDING PVT. LTD.,KOLKATA vs. A.C.I.T., CIRCLE -1, GUWAHATI

In the result, appeal of the assessee in ITA No

ITA 69/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 67/Gty/2023 Assessment Year: 2014-15 M/S. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata Vs [Now, Acit, Central Circle-1, 89, Muktaram Babu Street Guwahati] Kolkata - 700007 [Pan : Aadcs5209H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Soumitra Choudhary, AdvocateFor Respondent: Shri Chandan Dutta, D/R
Section 143(3)Section 147Section 148Section 250

carried out through listed brokers, then the conclusion of the authorities below that the said loss from sale of shares was bogus and not genuine is unverified and without any substantive corroborative material. The ld. A/R submitted that the order passed by the ld. CIT(A), upholding the action of the Assessing Officer is erroneous as it has failed

M/S. SEEMA HOLDING PVT. LTD.,KOLKATA vs. A.C.I.T., CIRCLE -1, GUWAHATI

In the result, appeal of the assessee in ITA No

ITA 68/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 67/Gty/2023 Assessment Year: 2014-15 M/S. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata Vs [Now, Acit, Central Circle-1, 89, Muktaram Babu Street Guwahati] Kolkata - 700007 [Pan : Aadcs5209H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Soumitra Choudhary, AdvocateFor Respondent: Shri Chandan Dutta, D/R
Section 143(3)Section 147Section 148Section 250

carried out through listed brokers, then the conclusion of the authorities below that the said loss from sale of shares was bogus and not genuine is unverified and without any substantive corroborative material. The ld. A/R submitted that the order passed by the ld. CIT(A), upholding the action of the Assessing Officer is erroneous as it has failed

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA (HUF), DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. BHAGWATI DEVII BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 59/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINOD BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

D.C.I.T., CIRCLE-1, DIBRUGARH vs. PRAMOD KUMAR BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 65/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

D.C.I.T., CIRCLE-1, DIBRUGARH vs. SHEETAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 64/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then