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22 results for “bogus purchases”+ Penaltyclear

Sorted by relevance

Mumbai815Delhi312Ahmedabad156Jaipur136Chennai65Bangalore63Surat59Rajkot57Kolkata56Hyderabad52Chandigarh50Pune46Raipur40Indore38Amritsar25Lucknow23Guwahati22Nagpur20Allahabad20Patna15Jodhpur12Dehradun5Visakhapatnam4Cuttack4Agra4Jabalpur1Ranchi1Cochin1Varanasi1Panaji1

Key Topics

Section 6850Section 14828Section 153C27Section 25022Addition to Income22Section 153A15Section 10(26)14Disallowance12Section 40A(3)9

RISHI AGARWAL,GUWAHATI vs. ITO, WARD-2(2), GUWAHATI, GUWAHATI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 266/GTY/2024[2021-22]Status: DisposedITAT Guwahati24 Jun 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 143(3)Section 250Section 69C

bogus. The time to reply the above notice was fixed till 18.12.2022. 7. That the appellant was having some health issues since 15.12.2022 and was also not attending office. So,in view of poor health the appellant on 18.12.2022 itself filed an adjournment petition whereby 5 days further time was sought till 23.12.2022. 8. That since the appellant

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

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

ITA 222/GTY/2024[2017-18]Status: Disposed

Showing 1–20 of 22 · Page 1 of 2

Section 369
Depreciation9
Penalty7
ITAT Guwahati
21 Mar 2025
AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

bogus creditors and if the purchases are also treated as bogus/non-genuine then either the details and nature of the purchases which are treated as bogus/non-genuine should have been identified or the books of account should have been rejected and profit should have been estimated. The Ld. AO has also not made any comparative study as to what is the normal

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

bogus creditors and if the purchases are also treated as bogus/non-genuine then either the details and nature of the purchases which are treated as bogus/non-genuine should have been identified or the books of account should have been rejected and profit should have been estimated. The Ld. AO has also not made any comparative study as to what is the normal

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

bogus creditors and if the purchases are also treated as bogus/non-genuine then either the details and nature of the purchases which are treated as bogus/non-genuine should have been identified or the books of account should have been rejected and profit should have been estimated. The Ld. AO has also not made any comparative study as to what is the normal

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

bogus creditors and if the purchases are also treated as bogus/non-genuine then either the details and nature of the purchases which are treated as bogus/non-genuine should have been identified or the books of account should have been rejected and profit should have been estimated. The Ld. AO has also not made any comparative study as to what is the normal

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

bogus creditors and if the purchases are also treated as bogus/non-genuine then either the details and nature of the purchases which are treated as bogus/non-genuine should have been identified or the books of account should have been rejected and profit should have been estimated. The Ld. AO has also not made any comparative study as to what is the normal

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

bogus creditors and if the purchases are also treated as bogus/non-genuine then either the details and nature of the purchases which are treated as bogus/non-genuine should have been identified or the books of account should have been rejected and profit should have been estimated. The Ld. AO has also not made any comparative study as to what is the normal

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

bogus creditors and if the purchases are also treated as bogus/non-genuine then either the details and nature of the purchases which are treated as bogus/non-genuine should have been identified or the books of account should have been rejected and profit should have been estimated. The Ld. AO has also not made any comparative study as to what is the normal

NYANYA GOLLO,ITANAGAR vs. INCOME TAX OFFICER, WARD-1, TEZPUR

In the result, ITA No. 110/Gau/2020 is allowed and ITA No

ITA 167/GTY/2020[2016-17]Status: DisposedITAT Guwahati06 Oct 2023AY 2016-17

Bench: Shri Rajpal Yadav(Kz) & Shri Rajesh Kumar]

Section 10(26)Section 250Section 251(2)Section 271(1)(c)

purchase has been furnished, a few sample copies of sale bills have been furnished but the authenticity and genuineness of the said sale bills remained in serious question in view of above discussions. The Appellant has tried to take shelter of provisions of Section 10(26) of the Act by making bogus and unverified claims with bald statements without actually

NYANYA GOLLO,ITANAGAR vs. INCOME TAX OFFICER, WARD-1, TEZPUR

In the result, ITA No. 110/Gau/2020 is allowed and ITA No

ITA 110/GTY/2020[2016-17]Status: DisposedITAT Guwahati06 Oct 2023AY 2016-17

Bench: Shri Rajpal Yadav(Kz) & Shri Rajesh Kumar]

Section 10(26)Section 250Section 251(2)Section 271(1)(c)

purchase has been furnished, a few sample copies of sale bills have been furnished but the authenticity and genuineness of the said sale bills remained in serious question in view of above discussions. The Appellant has tried to take shelter of provisions of Section 10(26) of the Act by making bogus and unverified claims with bald statements without actually

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 219/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

penalty on Tax deducted source. Such expenses was allowable in law and hence the addition made be reversed. (5) For that in the facts and circumstances of the case the appellate order passed was in violation of principals of natural justice hence is bad in law and be quashed. (6) For that in the facts and circumstances of the case

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 222/GTY/2019[2015-16]Status: HeardITAT Guwahati05 Apr 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

penalty on Tax deducted source. Such expenses was allowable in law and hence the addition made be reversed. (5) For that in the facts and circumstances of the case the appellate order passed was in violation of principals of natural justice hence is bad in law and be quashed. (6) For that in the facts and circumstances of the case

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 224/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

penalty on Tax deducted source. Such expenses was allowable in law and hence the addition made be reversed. (5) For that in the facts and circumstances of the case the appellate order passed was in violation of principals of natural justice hence is bad in law and be quashed. (6) For that in the facts and circumstances of the case

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

purchased during this period and the date in the satisfaction note is incorrectly noted. 7. We have considered the submission made. Apparently, no incriminating material was found during the course of search. The Hon'ble Supreme Court in the case of Principal Commissioner of Income-tax, Central-3 vs. Abhisar Buildwell

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

purchased during this period and the date in the satisfaction note is incorrectly noted. 7. We have considered the submission made. Apparently, no incriminating material was found during the course of search. The Hon'ble Supreme Court in the case of Principal Commissioner of Income-tax, Central-3 vs. Abhisar Buildwell

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 114/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

purchased during this period and the date in the satisfaction note is incorrectly noted. 7. We have considered the submission made. Apparently, no incriminating material was found during the course of search. The Hon'ble Supreme Court in the case of Principal Commissioner of Income-tax, Central-3 vs. Abhisar Buildwell

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

purchased during this period and the date in the satisfaction note is incorrectly noted. 7. We have considered the submission made. Apparently, no incriminating material was found during the course of search. The Hon'ble Supreme Court in the case of Principal Commissioner of Income-tax, Central-3 vs. Abhisar Buildwell

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

purchased during this period and the date in the satisfaction note is incorrectly noted. 7. We have considered the submission made. Apparently, no incriminating material was found during the course of search. The Hon'ble Supreme Court in the case of Principal Commissioner of Income-tax, Central-3 vs. Abhisar Buildwell

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

purchased during this period and the date in the satisfaction note is incorrectly noted. 7. We have considered the submission made. Apparently, no incriminating material was found during the course of search. The Hon'ble Supreme Court in the case of Principal Commissioner of Income-tax, Central-3 vs. Abhisar Buildwell

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

purchased during this period and the date in the satisfaction note is incorrectly noted. 7. We have considered the submission made. Apparently, no incriminating material was found during the course of search. The Hon'ble Supreme Court in the case of Principal Commissioner of Income-tax, Central-3 vs. Abhisar Buildwell