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.

25 results for “bogus purchases”+ Section 56(2)(x)clear

Sorted by relevance

Mumbai160Delhi93Jaipur52Chandigarh44Kolkata35Rajkot35Guwahati25Chennai23Ahmedabad19Jodhpur15Bangalore14Surat14Visakhapatnam11Nagpur10Lucknow10Raipur7Allahabad5Indore3Pune2Hyderabad2Jabalpur1

Key Topics

Section 153C27Section 2509Section 689Section 40A(3)9Section 369Depreciation9Disallowance9Addition to Income9

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

X) for assessing the difference of actual consideration and FMV but said section has been incorporated in the Act by F Act 2017 w.e.f. 1/4/2017 but the transactions has took place earlier. 7. That Sir, from the above it is quite clear that one part of satisfaction note is on Survey proceeding and other part is in respect of property

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

Showing 1–20 of 25 · Page 1 of 2

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

X) for assessing the difference of actual consideration and FMV but said section has been incorporated in the Act by F Act 2017 w.e.f. 1/4/2017 but the transactions has took place earlier. 7. That Sir, from the above it is quite clear that one part of satisfaction note is on Survey proceeding and other part is in respect of property

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

X) for assessing the difference of actual consideration and FMV but said section has been incorporated in the Act by F Act 2017 w.e.f. 1/4/2017 but the transactions has took place earlier. 7. That Sir, from the above it is quite clear that one part of satisfaction note is on Survey proceeding and other part is in respect of property

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

X) for assessing the difference of actual consideration and FMV but said section has been incorporated in the Act by F Act 2017 w.e.f. 1/4/2017 but the transactions has took place earlier. 7. That Sir, from the above it is quite clear that one part of satisfaction note is on Survey proceeding and other part is in respect of property

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

X) for assessing the difference of actual consideration and FMV but said section has been incorporated in the Act by F Act 2017 w.e.f. 1/4/2017 but the transactions has took place earlier. 7. That Sir, from the above it is quite clear that one part of satisfaction note is on Survey proceeding and other part is in respect of property

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

X) for assessing the difference of actual consideration and FMV but said section has been incorporated in the Act by F Act 2017 w.e.f. 1/4/2017 but the transactions has took place earlier. 7. That Sir, from the above it is quite clear that one part of satisfaction note is on Survey proceeding and other part is in respect of property

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

X) for assessing the difference of actual consideration and FMV but said section has been incorporated in the Act by F Act 2017 w.e.f. 1/4/2017 but the transactions has took place earlier. 7. That Sir, from the above it is quite clear that one part of satisfaction note is on Survey proceeding and other part is in respect of property

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

X) for assessing the difference of actual consideration and FMV but said section has been incorporated in the Act by F Act 2017 w.e.f. 1/4/2017 but the transactions has took place earlier. 7. That Sir, from the above it is quite clear that one part of satisfaction note is on Survey proceeding and other part is in respect of property

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

X) for assessing the difference of actual consideration and FMV but said section has been incorporated in the Act by F Act 2017 w.e.f. 1/4/2017 but the transactions has took place earlier. 7. That Sir, from the above it is quite clear that one part of satisfaction note is on Survey proceeding and other part is in respect of property

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. VISHAL 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 60/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINAY 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 61/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI