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14 results for “bogus purchases”+ Section 145(2)clear

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Key Topics

Section 14715Addition to Income14Section 14810Bogus Purchases9Section 132(4)8Section 69C7Section 17Cash Deposit7Demonetization7

AMIT KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAS OFFICER

ITA 33/GTY/2024[2021-22]Status: DisposedITAT Guwahati25 Jun 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

2% of the bogus purchases may be added to the total income. The Hon’ble High Court further observed that if this was the factual position then it was incumbent upon the AO to take the proceedings to their logical conclusion and having not done so, the PCIT was fully justified in exercising jurisdiction under Section

AMIT KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAX OFFICER

ITA 32/GTY/2024[2017-18]Status: DisposedITAT Guwahati25 Jun 2025
Survey u/s 133A7
Section 153C6
Section 143(3)4
AY 2017-18

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

2% of the bogus purchases may be added to the total income. The Hon’ble High Court further observed that if this was the factual position then it was incumbent upon the AO to take the proceedings to their logical conclusion and having not done so, the PCIT was fully justified in exercising jurisdiction under Section

NISHA RANI,C/O SAHAY ENTERPRISES vs. THE INCOME TAX OFFICER, WARD -1(2), AAYAKAR BHAWAN,

In the result, this appeal of the assessee is partly allowed

ITA 434/GTY/2025[2020-2021]Status: DisposedITAT Guwahati13 Mar 2026AY 2020-2021

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumarnisha Rani, I.T.O., Bedi Market, At Road, Ward-1(2), Vs. Guwahati-781001 (Assam) Guwahati. (Appellant) (Respondent) Pan No. Afjpr 7852 P Assessee By : Shri Vishesh Surana, Fca. Revenue By : Shri Santosh Kumar Karnani, Addl. Cit Date Of Hearing: 09/03/2026 Date Of Pronouncement: 13/03/2026 O R D E R

For Appellant: Shri Vishesh Surana, FCAFor Respondent: Shri Santosh Kumar Karnani, Addl
Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 69C

2 Nisha Rani Vs ITO 3. The facts of the case, in brief, are that the assessee filed return of income declaring total income of ₹ 45,50,680/-. The case of the assessee was reopened under Section 147 of the Act by issuing notice under Section 148 of the Act on 21/03/2024 after passing order under Section 148A

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. FORTUNE VANIJYA PRIVATE LIMITED, GUWAHATI

In the result both the appeal of the Revenue and the cross objections of the assessee stands partly allowed

ITA 21/GTY/2021[2011-12]Status: DisposedITAT Guwahati10 Dec 2021AY 2011-12

Bench: Shri P.M. Jagtap, Hon’Ble V.P (Kz) & Shri A. T. Varkey, Jm]

Section 132Section 132(4)Section 142(1)Section 153ASection 153CSection 68

bogus or fictitious. Having regard to the foregoing facts, we thus find that the information contained in the referred document i.e. Pages 61 to 69 of the SST-01 was part of the regular books of the assessee and therefore by no stretch of imagination, it can be construed to be ‘incriminating’ in nature. 47. Moreover even

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 1/GTY/2023[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

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

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

2.—For the purposes of the fourth proviso, "asset" shall include immovable property being land or building or both, shares and securities, loans and advances, deposits in bank account. 13. A perusal of this section would indicate that where a search has been conducted under section 132 of the Income Tax Act upon the assessee, then the assessment

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

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

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

2.—For the purposes of the fourth proviso, "asset" shall include immovable property being land or building or both, shares and securities, loans and advances, deposits in bank account. 13. A perusal of this section would indicate that where a search has been conducted under section 132 of the Income Tax Act upon the assessee, then the assessment

MAYUR ROLLER FLOUR MILLS (P) LTD.,,SONAPUR vs. THE ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, all the appeals of the assessee are dismissed

ITA 145/GTY/2024[2014-15]Status: DisposedITAT Guwahati19 Nov 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shrimanomohan Das, Jm Amrit Supply Company Limited Acit, Circle-1, Nh-2, Delhi Road, Peararur, Aaykar Bhawan Poorva, Sheoraphully, Hooghly, G.S. Road, Christian Basti, Vs. Kolkata-712223, West Bengal Guwahati-781005, West Bengal (Appellant) (Respondent) Pan No. Aacca5269Q

For Appellant: NoneFor Respondent: Shri Soumendu Sekhar Das, DR
Section 1Section 132(4)Section 147Section 148

145 to 148/GTY/2024 (Assessment Year:2014-15 to 2017-18) ITA Nos. 149 & 150/GTY/2024 (Assessment Year:2017-18 &2018-19) ACIT, Central Circle-1 Mayur Roller Flour Mills (P) Aaykar Bhawan, Ltd. G.S. Road, Christian Basti, Morogdula, Sarutari, Sonapur, Vs. Guwahati-781005, Guwahati-782402, Assam Assam (Respondent) (Appellant) PAN No. AACCM0218P Assessee by : None Revenue by : Shri Soumendu Sekhar

MAYUR ROLLER FLOUR MILLS (P) LTD,GUWAHATI vs. THE ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, all the appeals of the assessee are dismissed

ITA 150/GTY/2024[2018-19]Status: DisposedITAT Guwahati19 Nov 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shrimanomohan Das, Jm Amrit Supply Company Limited Acit, Circle-1, Nh-2, Delhi Road, Peararur, Aaykar Bhawan Poorva, Sheoraphully, Hooghly, G.S. Road, Christian Basti, Vs. Kolkata-712223, West Bengal Guwahati-781005, West Bengal (Appellant) (Respondent) Pan No. Aacca5269Q

For Appellant: NoneFor Respondent: Shri Soumendu Sekhar Das, DR
Section 1Section 132(4)Section 147Section 148

145 to 148/GTY/2024 (Assessment Year:2014-15 to 2017-18) ITA Nos. 149 & 150/GTY/2024 (Assessment Year:2017-18 &2018-19) ACIT, Central Circle-1 Mayur Roller Flour Mills (P) Aaykar Bhawan, Ltd. G.S. Road, Christian Basti, Morogdula, Sarutari, Sonapur, Vs. Guwahati-781005, Guwahati-782402, Assam Assam (Respondent) (Appellant) PAN No. AACCM0218P Assessee by : None Revenue by : Shri Soumendu Sekhar

MAYUR ROLLER FLOUR MILLS (P) LTD,GUWAHATI vs. THE ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, all the appeals of the assessee are dismissed

ITA 148/GTY/2024[2017-18]Status: DisposedITAT Guwahati19 Nov 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shrimanomohan Das, Jm Amrit Supply Company Limited Acit, Circle-1, Nh-2, Delhi Road, Peararur, Aaykar Bhawan Poorva, Sheoraphully, Hooghly, G.S. Road, Christian Basti, Vs. Kolkata-712223, West Bengal Guwahati-781005, West Bengal (Appellant) (Respondent) Pan No. Aacca5269Q

For Appellant: NoneFor Respondent: Shri Soumendu Sekhar Das, DR
Section 1Section 132(4)Section 147Section 148

145 to 148/GTY/2024 (Assessment Year:2014-15 to 2017-18) ITA Nos. 149 & 150/GTY/2024 (Assessment Year:2017-18 &2018-19) ACIT, Central Circle-1 Mayur Roller Flour Mills (P) Aaykar Bhawan, Ltd. G.S. Road, Christian Basti, Morogdula, Sarutari, Sonapur, Vs. Guwahati-781005, Guwahati-782402, Assam Assam (Respondent) (Appellant) PAN No. AACCM0218P Assessee by : None Revenue by : Shri Soumendu Sekhar

AMRIT SUPPLY COMPANY LIMITED,HOOGHLY vs. ACIT,CIRCLE-1, GUWAHATI

In the result, all the appeals of the assessee are dismissed

ITA 144/GTY/2024[2017-18]Status: DisposedITAT Guwahati19 Nov 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shrimanomohan Das, Jm Amrit Supply Company Limited Acit, Circle-1, Nh-2, Delhi Road, Peararur, Aaykar Bhawan Poorva, Sheoraphully, Hooghly, G.S. Road, Christian Basti, Vs. Kolkata-712223, West Bengal Guwahati-781005, West Bengal (Appellant) (Respondent) Pan No. Aacca5269Q

For Appellant: NoneFor Respondent: Shri Soumendu Sekhar Das, DR
Section 1Section 132(4)Section 147Section 148

145 to 148/GTY/2024 (Assessment Year:2014-15 to 2017-18) ITA Nos. 149 & 150/GTY/2024 (Assessment Year:2017-18 &2018-19) ACIT, Central Circle-1 Mayur Roller Flour Mills (P) Aaykar Bhawan, Ltd. G.S. Road, Christian Basti, Morogdula, Sarutari, Sonapur, Vs. Guwahati-781005, Guwahati-782402, Assam Assam (Respondent) (Appellant) PAN No. AACCM0218P Assessee by : None Revenue by : Shri Soumendu Sekhar

MAYUR ROLLE FLOUR MILLS (P) LTD,GUWAHATI vs. THE ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, all the appeals of the assessee are dismissed

ITA 147/GTY/2024[2016-17]Status: DisposedITAT Guwahati19 Nov 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shrimanomohan Das, Jm Amrit Supply Company Limited Acit, Circle-1, Nh-2, Delhi Road, Peararur, Aaykar Bhawan Poorva, Sheoraphully, Hooghly, G.S. Road, Christian Basti, Vs. Kolkata-712223, West Bengal Guwahati-781005, West Bengal (Appellant) (Respondent) Pan No. Aacca5269Q

For Appellant: NoneFor Respondent: Shri Soumendu Sekhar Das, DR
Section 1Section 132(4)Section 147Section 148

145 to 148/GTY/2024 (Assessment Year:2014-15 to 2017-18) ITA Nos. 149 & 150/GTY/2024 (Assessment Year:2017-18 &2018-19) ACIT, Central Circle-1 Mayur Roller Flour Mills (P) Aaykar Bhawan, Ltd. G.S. Road, Christian Basti, Morogdula, Sarutari, Sonapur, Vs. Guwahati-781005, Guwahati-782402, Assam Assam (Respondent) (Appellant) PAN No. AACCM0218P Assessee by : None Revenue by : Shri Soumendu Sekhar

MAYUR ROLLER FLOUR MILLS (P) LTD,GUWAHATI vs. THE ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, all the appeals of the assessee are dismissed

ITA 149/GTY/2024[2017-18]Status: DisposedITAT Guwahati19 Nov 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shrimanomohan Das, Jm Amrit Supply Company Limited Acit, Circle-1, Nh-2, Delhi Road, Peararur, Aaykar Bhawan Poorva, Sheoraphully, Hooghly, G.S. Road, Christian Basti, Vs. Kolkata-712223, West Bengal Guwahati-781005, West Bengal (Appellant) (Respondent) Pan No. Aacca5269Q

For Appellant: NoneFor Respondent: Shri Soumendu Sekhar Das, DR
Section 1Section 132(4)Section 147Section 148

145 to 148/GTY/2024 (Assessment Year:2014-15 to 2017-18) ITA Nos. 149 & 150/GTY/2024 (Assessment Year:2017-18 &2018-19) ACIT, Central Circle-1 Mayur Roller Flour Mills (P) Aaykar Bhawan, Ltd. G.S. Road, Christian Basti, Morogdula, Sarutari, Sonapur, Vs. Guwahati-781005, Guwahati-782402, Assam Assam (Respondent) (Appellant) PAN No. AACCM0218P Assessee by : None Revenue by : Shri Soumendu Sekhar

MAYUR ROLLER FLOUR MILLS (P) LTD,GUWAHATI vs. THE ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, all the appeals of the assessee are dismissed

ITA 146/GTY/2024[2015-16]Status: DisposedITAT Guwahati19 Nov 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shrimanomohan Das, Jm Amrit Supply Company Limited Acit, Circle-1, Nh-2, Delhi Road, Peararur, Aaykar Bhawan Poorva, Sheoraphully, Hooghly, G.S. Road, Christian Basti, Vs. Kolkata-712223, West Bengal Guwahati-781005, West Bengal (Appellant) (Respondent) Pan No. Aacca5269Q

For Appellant: NoneFor Respondent: Shri Soumendu Sekhar Das, DR
Section 1Section 132(4)Section 147Section 148

145 to 148/GTY/2024 (Assessment Year:2014-15 to 2017-18) ITA Nos. 149 & 150/GTY/2024 (Assessment Year:2017-18 &2018-19) ACIT, Central Circle-1 Mayur Roller Flour Mills (P) Aaykar Bhawan, Ltd. G.S. Road, Christian Basti, Morogdula, Sarutari, Sonapur, Vs. Guwahati-781005, Guwahati-782402, Assam Assam (Respondent) (Appellant) PAN No. AACCM0218P Assessee by : None Revenue by : Shri Soumendu Sekhar

INCOME TAX OFFICER, WARD NORTH LAKHIMPUR vs. BIRI KAKUM, ESS SECTOR

Appeal is dismissed

ITA 170/GTY/2025[2021-22]Status: DisposedITAT Guwahati16 Oct 2025AY 2021-22

Bench: The Ld. Ao. The Ld. Ao Was Not Satisfied With The Response Given By The Assessee & Made The Impugned Addition With The Following Finding:

Section 10(26)Section 145(3)Section 250

2 In this case, the Ld. AO found that the assessee had made substantial purchase from suppliers, who are either non-filers or have filed non-business ITRs, or even reflected a substantially lower turnover in ITR. The Ld. AO acted on the presumption that such suppliers could I.T.A. No. 170/GTY/2025 Biri Kakum represent bogus purchases on the part