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32 results for “bogus purchases”+ Survey u/s 133Aclear

Sorted by relevance

Mumbai372Delhi167Kolkata93Jaipur80Bangalore57Chennai41Hyderabad36Guwahati32Chandigarh31Ahmedabad30Surat27Rajkot26Indore25Visakhapatnam23Raipur23Pune16Agra16Patna10Jodhpur8Lucknow8Amritsar4Allahabad4Jabalpur3Nagpur2Panaji2Dehradun1Cuttack1Varanasi1

Key Topics

Section 153C27Section 25021Addition to Income16Section 6814Section 14813Section 143(3)11Section 14710Disallowance10Section 40A(3)9

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

survey was conducted u/s 133A of the Act. It is stated that on the given addresses, the said entity was found to be non-existent. Accordingly, the assessing officer concluded that the PRPL was only used as a conduit to inflate the expenditure of the assessee. On account of the bogus purchase

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

Showing 1–20 of 32 · Page 1 of 2

Section 369
Depreciation9
Reopening of Assessment4
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

133A of the Act was carried out. The documents pertaining to the assessee were found and seized during the course of search and seizure action, which had a bearing on the total income of the assessee and accordingly, notice u/s 153C of the Act was issued on 22.03.2022 in response to which the assessee e-filed the return of income

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

133A of the Act was carried out. The documents pertaining to the assessee were found and seized during the course of search and seizure action, which had a bearing on the total income of the assessee and accordingly, notice u/s 153C of the Act was issued on 22.03.2022 in response to which the assessee e-filed the return of income

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

133A of the Act was carried out. The documents pertaining to the assessee were found and seized during the course of search and seizure action, which had a bearing on the total income of the assessee and accordingly, notice u/s 153C of the Act was issued on 22.03.2022 in response to which the assessee e-filed the return of income

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

133A of the Act was carried out. The documents pertaining to the assessee were found and seized during the course of search and seizure action, which had a bearing on the total income of the assessee and accordingly, notice u/s 153C of the Act was issued on 22.03.2022 in response to which the assessee e-filed the return of income

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

133A of the Act was carried out. The documents pertaining to the assessee were found and seized during the course of search and seizure action, which had a bearing on the total income of the assessee and accordingly, notice u/s 153C of the Act was issued on 22.03.2022 in response to which the assessee e-filed the return of income

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

133A of the Act was carried out. The documents pertaining to the assessee were found and seized during the course of search and seizure action, which had a bearing on the total income of the assessee and accordingly, notice u/s 153C of the Act was issued on 22.03.2022 in response to which the assessee e-filed the return of income

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

133A of the Act was carried out. The documents pertaining to the assessee were found and seized during the course of search and seizure action, which had a bearing on the total income of the assessee and accordingly, notice u/s 153C of the Act was issued on 22.03.2022 in response to which the assessee e-filed the return of income

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

133A of the Act was carried out. The documents pertaining to the assessee were found and seized during the course of search and seizure action, which had a bearing on the total income of the assessee and accordingly, notice u/s 153C of the Act was issued on 22.03.2022 in response to which the assessee e-filed the return of income

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

133A of the Act was carried out. The documents pertaining to the assessee were found and seized during the course of search and seizure action, which had a bearing on the total income of the assessee and accordingly, notice u/s 153C of the Act was issued on 22.03.2022 in response to which the assessee e-filed the return of income

SRI PICKLU PAUL,KARIMGANJ vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

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

ITA 195/GTY/2018[2014-15]Status: DisposedITAT Guwahati28 Jan 2025AY 2014-15

Bench: Sri Duvvuru Rl Reddy(Kz) & Sri Rakesh Mishra

Section 143(3)Section 250

bogus, assessee had already disclosed a sum of Rs.73 lakhs on account of cash found. A/R also stated that the stock taking during survey was not done by technically competent people. The survey team which took the stock had no technical knowledge in valuation of jewellery. The stock valuation was wrong and that assessee denied the existence of excess stock

D M JEWELLERS,GUWAHATI vs. ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX/INCOME-TAX OFFICER, GUWAHATI

In the result, the appeal of the assessee is allowed for statistical purposes only

ITA 107/GTY/2025[2014-2015]Status: DisposedITAT Guwahati15 Oct 2025AY 2014-2015

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Manish Jain, FCAFor Respondent: Shri Kausik Ray JCIT
Section 10(26)Section 132Section 144Section 147Section 148Section 250Section 68

survey action u/s 132 and 133A of I.T. Act, 1961 was conducted in the case of Shri Puneet Kulthia and during the investigation it was found that Shri Puneet Kulthia was involved in providing accommodation entry to various persons / entities, helping them to channelize their unaccounted money back into their businesss to raise the capital through bogus sale or income

INCOME TAX OFFICER, WARD-1, SILCHAR vs. ROHIT KUMAR GULGULIA, SILCHAR

In the result, appeal of the revenue is dismissed

ITA 182/GTY/2020[2011-12]Status: DisposedITAT Guwahati16 Aug 2023AY 2011-12

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2011-12

For Appellant: Shri Babu Lal Jain, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 131Section 133ASection 143(3)Section 147Section 68

u/s. 133A of the Act was conducted on 06.07.2017 in the office premises of Gulgulia Trade Pvt. Ltd., Silchar. In the post survey report issued by Dy. Director of Income-tax, Unit-II(2), Guwahati [DDIT(Inv.)], it was stated that Shri Ram Lal Gulgulia group has purchased a paper/shell company Thirdwave Suppliers Pvt. Ltd. (TSPL) which is a ‘Jamakharchi/paper

M/S. SEEMA HOLDING PVT. LTD.,KOLKATA vs. A.C.I.T., CIRCLE -1, GUWAHATI

In the result, appeal of the assessee in ITA No

ITA 69/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 67/Gty/2023 Assessment Year: 2014-15 M/S. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata Vs [Now, Acit, Central Circle-1, 89, Muktaram Babu Street Guwahati] Kolkata - 700007 [Pan : Aadcs5209H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Soumitra Choudhary, AdvocateFor Respondent: Shri Chandan Dutta, D/R
Section 143(3)Section 147Section 148Section 250

survey carried out u/s 133A of the Act on various entities and also the statements recorded in which these operators have admitted to have engaged in the manipulation of stock exchange thereby providing accommodation entries in the form of long term capital gain/loss. Finally, the Assessing Officer issued a showcause notice to the assessee fixing the date for filing

M/S. SEEMA HOLDING PVT. LTD.,KOLKATA vs. A.C.I.T., CIRCLE -1, GUWAHATI

In the result, appeal of the assessee in ITA No

ITA 67/GTY/2023[2014-15]Status: DisposedITAT Guwahati01 Sept 2023AY 2014-15

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 67/Gty/2023 Assessment Year: 2014-15 M/S. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata Vs [Now, Acit, Central Circle-1, 89, Muktaram Babu Street Guwahati] Kolkata - 700007 [Pan : Aadcs5209H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Soumitra Choudhary, AdvocateFor Respondent: Shri Chandan Dutta, D/R
Section 143(3)Section 147Section 148Section 250

survey carried out u/s 133A of the Act on various entities and also the statements recorded in which these operators have admitted to have engaged in the manipulation of stock exchange thereby providing accommodation entries in the form of long term capital gain/loss. Finally, the Assessing Officer issued a showcause notice to the assessee fixing the date for filing

M/S. SEEMA HOLDING PVT. LTD.,KOLKATA vs. A.C.I.T., CIRCLE -1, GUWAHATI

In the result, appeal of the assessee in ITA No

ITA 68/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 67/Gty/2023 Assessment Year: 2014-15 M/S. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata Vs [Now, Acit, Central Circle-1, 89, Muktaram Babu Street Guwahati] Kolkata - 700007 [Pan : Aadcs5209H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Soumitra Choudhary, AdvocateFor Respondent: Shri Chandan Dutta, D/R
Section 143(3)Section 147Section 148Section 250

survey carried out u/s 133A of the Act on various entities and also the statements recorded in which these operators have admitted to have engaged in the manipulation of stock exchange thereby providing accommodation entries in the form of long term capital gain/loss. Finally, the Assessing Officer issued a showcause notice to the assessee fixing the date for filing

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

survey operation was also conducted in the business premises of the Group at 190A, Maniktala Main Road, Kolkata on 20.11.2017 under section 133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons

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

survey operation was also conducted in the business premises of the Group at 190A, Maniktala Main Road, Kolkata on 20.11.2017 under section 133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons

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

survey operation was also conducted in the business premises of the Group at 190A, Maniktala Main Road, Kolkata on 20.11.2017 under section 133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. BHAGWATI DEVII 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 59/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

survey operation was also conducted in the business premises of the Group at 190A, Maniktala Main Road, Kolkata on 20.11.2017 under section 133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons