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35 results for “bogus purchases”+ Section 27clear

Sorted by relevance

Mumbai1,074Delhi659Jaipur213Chennai174Kolkata164Bangalore144Ahmedabad131Chandigarh97Hyderabad86Rajkot73Surat73Amritsar71Indore68Raipur66Cochin58Pune47Guwahati35Visakhapatnam32Allahabad30Lucknow27Nagpur27Agra23Jodhpur14Patna8Varanasi7Cuttack6Dehradun5Panaji3Jabalpur2Ranchi1

Key Topics

Section 153C29Addition to Income19Section 6817Section 153A15Section 25014Disallowance13Section 40A(3)9Section 369Depreciation9

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

bogus purchase bills from this party of Rs. 85,15,288/-, I.T.A. No.: 241/GTY/2024 Assessment Year: 2018-19 RI-BHOI Ispat & Rolling Mills. (viii) Issue of notice u/s 133(6) and physical verification done by Designated Verification Unit of the department Notice u/s 133(6) of the Act was issued to Sh. Nagendra Jagrup Singh Prop. M/s Eastern Sales India

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

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

Showing 1–20 of 35 · Page 1 of 2

Section 1477
Section 143(3)7
Natural Justice4
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 purchase may be added to the total income. If such was the factual position in the case on hand then it is incumbent upon the Assessing Officer to inquire into the matter and take the proceedings to the logical end. Having not done so, the PCIT was fully justified in exercising jurisdiction under Section 263 of the Act. Thus

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

bogus and unsecured loans was also disallowed and a sum of Rs. 47,10,000/- was also added to the income and the assessment was made accordingly. 3.1. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who considered the submissions of the assessee I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years

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

bogus and unsecured loans was also disallowed and a sum of Rs. 47,10,000/- was also added to the income and the assessment was made accordingly. 3.1. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who considered the submissions of the assessee I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years

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

bogus and unsecured loans was also disallowed and a sum of Rs. 47,10,000/- was also added to the income and the assessment was made accordingly. 3.1. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who considered the submissions of the assessee I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years

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

bogus and unsecured loans was also disallowed and a sum of Rs. 47,10,000/- was also added to the income and the assessment was made accordingly. 3.1. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who considered the submissions of the assessee I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years

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

bogus and unsecured loans was also disallowed and a sum of Rs. 47,10,000/- was also added to the income and the assessment was made accordingly. 3.1. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who considered the submissions of the assessee I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years

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 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

bogus and unsecured loans was also disallowed and a sum of Rs. 47,10,000/- was also added to the income and the assessment was made accordingly. 3.1. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who considered the submissions of the assessee I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years

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

bogus and unsecured loans was also disallowed and a sum of Rs. 47,10,000/- was also added to the income and the assessment was made accordingly. 3.1. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who considered the submissions of the assessee I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years

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 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

bogus and unsecured loans was also disallowed and a sum of Rs. 47,10,000/- was also added to the income and the assessment was made accordingly. 3.1. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who considered the submissions of the assessee I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years

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

bogus and unsecured loans was also disallowed and a sum of Rs. 47,10,000/- was also added to the income and the assessment was made accordingly. 3.1. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who considered the submissions of the assessee I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years

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

27. Brief facts of the case are that a search under section 132 of the Income Tax Act was carried out on 17.09.2015 in the residential as well as at the office premises of M/s. Agrim Infraproject Private Limited and its Directors. A notice under section 153A was issued and served upon the assesese. The assessee has filed its return

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

27. Brief facts of the case are that a search under section 132 of the Income Tax Act was carried out on 17.09.2015 in the residential as well as at the office premises of M/s. Agrim Infraproject Private Limited and its Directors. A notice under section 153A was issued and served upon the assesese. The assessee has filed its return

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

27. Brief facts of the case are that a search under section 132 of the Income Tax Act was carried out on 17.09.2015 in the residential as well as at the office premises of M/s. Agrim Infraproject Private Limited and its Directors. A notice under section 153A was issued and served upon the assesese. The assessee has filed its return

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

27. We have duly considered the rival contentions and gone through the record carefully. Section 153A including the amendment effected by Finance Act, 2017 whereby 4th proviso has been included in the Statute Book has a direct bearing on the controversies. Therefore, we take note of this section, which reads as under:- “153A. (1) Notwithstanding anything contained in section

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

27. We have duly considered the rival contentions and gone through the record carefully. Section 153A including the amendment effected by Finance Act, 2017 whereby 4th proviso has been included in the Statute Book has a direct bearing on the controversies. Therefore, we take note of this section, which reads as under:- “153A. (1) Notwithstanding anything contained in section

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

27. We have duly considered the rival contentions and gone through the record carefully. Section 153A including the amendment effected by Finance Act, 2017 whereby 4th proviso has been included in the Statute Book has a direct bearing on the controversies. Therefore, we take note of this section, which reads as under:- “153A. (1) Notwithstanding anything contained in section

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

27. We have duly considered the rival contentions and gone through the record carefully. Section 153A including the amendment effected by Finance Act, 2017 whereby 4th proviso has been included in the Statute Book has a direct bearing on the controversies. Therefore, we take note of this section, which reads as under:- “153A. (1) Notwithstanding anything contained in section

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

27. We have duly considered the rival contentions and gone through the record carefully. Section 153A including the amendment effected by Finance Act, 2017 whereby 4th proviso has been included in the Statute Book has a direct bearing on the controversies. Therefore, we take note of this section, which reads as under:- “153A. (1) Notwithstanding anything contained in section

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

27. We have duly considered the rival contentions and gone through the record carefully. Section 153A including the amendment effected by Finance Act, 2017 whereby 4th proviso has been included in the Statute Book has a direct bearing on the controversies. Therefore, we take note of this section, which reads as under:- “153A. (1) Notwithstanding anything contained in section