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36 results for “bogus purchases”+ Section 44clear

Sorted by relevance

Mumbai1,602Delhi1,021Jaipur301Kolkata266Chennai238Ahmedabad184Bangalore168Chandigarh128Surat125Karnataka113Hyderabad94Pune93Indore75Amritsar60Cochin57Raipur53Rajkot49Nagpur42Calcutta36Guwahati36Cuttack32Visakhapatnam28Lucknow25Jodhpur24Allahabad24Agra21Ranchi10Patna9Telangana5Varanasi5Panaji4SC3Dehradun2ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 153C33Section 10(26)20Addition to Income20Section 25013Section 6813Disallowance10Section 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 purchases from M/s. Aerocom Trade Exim amounting to Rs.80,46,150/- and from M/s. Eastern Sales India of Rs.85,15,289/- totalling of Rs. 1,65,61,439/- obtained from the departmental "Insight Portal", after being satisfied and on prior approval of the appropriate authority, the case was re-opened u/s.147 of the I.T. Act,1961 by issuing notice

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

Showing 1–20 of 36 · Page 1 of 2

Section 1478
Section 69C5
Exemption2
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

44,22,465/- was disallowed in the order. Similar additions were made in the other assessment orders. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 3. Brief facts of the case are that the assessee is stated to be a domestic company, engaged in the business of hotel and hospitality services

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

44,22,465/- was disallowed in the order. Similar additions were made in the other assessment orders. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 3. Brief facts of the case are that the assessee is stated to be a domestic company, engaged in the business of hotel and hospitality services

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

44,22,465/- was disallowed in the order. Similar additions were made in the other assessment orders. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 3. Brief facts of the case are that the assessee is stated to be a domestic company, engaged in the business of hotel and hospitality services

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

44,22,465/- was disallowed in the order. Similar additions were made in the other assessment orders. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 3. Brief facts of the case are that the assessee is stated to be a domestic company, engaged in the business of hotel and hospitality services

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

44,22,465/- was disallowed in the order. Similar additions were made in the other assessment orders. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 3. Brief facts of the case are that the assessee is stated to be a domestic company, engaged in the business of hotel and hospitality services

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

44,22,465/- was disallowed in the order. Similar additions were made in the other assessment orders. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 3. Brief facts of the case are that the assessee is stated to be a domestic company, engaged in the business of hotel and hospitality services

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

44,22,465/- was disallowed in the order. Similar additions were made in the other assessment orders. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 3. Brief facts of the case are that the assessee is stated to be a domestic company, engaged in the business of hotel and hospitality services

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

44,22,465/- was disallowed in the order. Similar additions were made in the other assessment orders. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 3. Brief facts of the case are that the assessee is stated to be a domestic company, engaged in the business of hotel and hospitality services

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

44,22,465/- was disallowed in the order. Similar additions were made in the other assessment orders. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 3. Brief facts of the case are that the assessee is stated to be a domestic company, engaged in the business of hotel and hospitality services

COMMISSIONER OF INCOME TAX -II, GUWAHATI vs. M/S. ARIHANT INTERNATIONAL LIMITED , GUWAHATI

In the result, the appeal filed by the Revenue is dismissed

ITA 275/GTY/2018[2009-10]Status: DisposedITAT Guwahati19 Oct 2022AY 2009-10

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 43(5)Section 73

bogus business loss, claimed to have been incurred by the assessee, from trading in Future & option. (iv) The appellant craves leave to add, alter or amend any or all of the grounds of appeal before or during the course of appeal.” 5. Ld. D/R vehemently argued supporting the order of ld. AO stating that ld. CIT(A) erred in quashing

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

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

D.C.I.T., CIRCLE-1, DIBRUGARH vs. MADAN 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 63/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores

D.C.I.T., CIRCLE-1, DIBRUGARH vs. RAVI 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 62/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores

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

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores

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

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

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. USHA 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 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores

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

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores

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

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

bogus by the Ld. A.O on partial and inappropriate consideration of the financials of the said company. From the financial statements of Jackson Investment Ltd. for the years ended 31.03.2013 & 31.03.2014 (enclosed at pages 167- 168 of PB-4), it is seen that the turnover of the said company was approximately 13.20 crores, 35.47 cores and 20.09 crores