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31 results for “bogus purchases”+ Section 69clear

Sorted by relevance

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Key Topics

Section 153C27Section 6817Section 153A15Addition to Income15Section 25014Disallowance12Section 40A(3)9Section 369Depreciation9

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 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

DEPUTY COMMISSIONER OF INCOME TAX. CIRCLE-AGARTALA, AGARTALA vs. SHRI SATYAJIT SAHA, AGARTALA

ITA 190/GTY/2019[2014-15]Status: DisposedITAT Guwahati25 Jun 2025

Showing 1–20 of 31 · Page 1 of 2

Natural Justice4
Unexplained Cash Credit3
Section 143(3)2
AY 2014-15

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

Section 133(6)Section 250Section 68Section 69

section 69 is not at all applicable in the instant case. In my considered view, when asset of an assessee is found to be of lesser value then the value disclosed by him in the books of account then in such a situation neither there is any reason or logic for increasing the income of the assessee by the differential

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 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

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 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

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 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 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 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

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

69,210/- declared by the assessee. After this assessment order, a Assessment Years: 2012-2013, 2015-16, 2012-13 Agrim Infraproject Private Limited search was carried out at the premises of the assessee on 17.09.2015. The ld. Assessing Officer thereafter issued a notice under section 153A of the Income Tax Act. The assessee has filed return of income in response

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

69,210/- declared by the assessee. After this assessment order, a Assessment Years: 2012-2013, 2015-16, 2012-13 Agrim Infraproject Private Limited search was carried out at the premises of the assessee on 17.09.2015. The ld. Assessing Officer thereafter issued a notice under section 153A of the Income Tax Act. The assessee has filed return of income in response

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

69,210/- declared by the assessee. After this assessment order, a Assessment Years: 2012-2013, 2015-16, 2012-13 Agrim Infraproject Private Limited search was carried out at the premises of the assessee on 17.09.2015. The ld. Assessing Officer thereafter issued a notice under section 153A of the Income Tax Act. The assessee has filed return of income in response

DCIT, CENTRAL CIRCLE-1, GUWAHATI, GUWAHATI vs. RAMSWARUP BAJAJ, ASSAM

In the result, appeal of the revenue stands dismissed

ITA 113/GTY/2023[2018-19]Status: DisposedITAT Guwahati09 Feb 2026AY 2018-19
Section 68Section 69A

69 of the Id. CIT (A), wherein in paragraph 3 to 5 the Id. CIT (A)\nhas held as follows:-\n\"3. That, no enquiry seems to have been conducted by the Investigation wing (i.e. during\nthe course of post search investigation) or by the AO (i.e. during the course of the\nassessment proceedings) with any of the party whose

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

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

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. 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. 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

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