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268 results for “bogus purchases”

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Key Topics

Section 143(3)103 Addition to Income85 Section 13262 Section 6861 Section 153A60 Section 14847 Search & Seizure42 Section 37(1)39 Section 153B

RAM GOPAL,HYDERABAD vs. ITO WARD-8(2), HYDERABAD

In the result, appeal filed by the assessee is partly allowed

ITA 514/HYD/2022[2009-10]Status: DisposedITAT Hyderabad14 Mar 2023AY 2009-10

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: C.A MrudulathaFor Respondent: Shri KPRR Murthy, DR

Section 131Section 143(2)Section 143(3)Section 147Section 148

Bogus Purchase are entries made in books of accounts for purchases made, when in fact, no purchases have been made

RAM GOPAL,HYDERABAD vs. ITO WARD-8(2), HYDERABAD

Showing 1–20 of 268 · Page 1 of 14

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37

Bogus Purchases24

In the result, appeal filed by the assessee is partly allowed

ITA 571/HYD/2022[2008-09]Status: DisposedITAT Hyderabad14 Mar 2023AY 2008-09

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: C.A MrudulathaFor Respondent: Shri KPRR Murthy, DR

Section 131Section 143(2)Section 143(3)Section 147Section 148

Bogus Purchase are entries made in books of accounts for purchases made, when in fact, no purchases have been made

RAM GOPAL,HYDERABAD vs. ITO, WARD-8(2), HYDERABAD

In the result, appeal filed by the assessee is partly allowed

ITA 572/HYD/2022[2010-11]Status: DisposedITAT Hyderabad14 Mar 2023AY 2010-11

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: C.A MrudulathaFor Respondent: Shri KPRR Murthy, DR

Section 131Section 143(2)Section 143(3)Section 147Section 148

Bogus Purchase are entries made in books of accounts for purchases made, when in fact, no purchases have been made

INCOME TAX OFFICER, WARD-11(1), HYDERABAD, KONDAPUR HYDERABAD vs. SANGAM WIRES, KALABURAGI

In the result, appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 371/HYD/2023[2021-22]Status: HeardITAT Hyderabad08 Apr 2024AY 2021-22

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyआ.अपी.सं /Ita No.356/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) Sangam Wires Vs. Income Tax Officer Hyderabad Ward 11(1 Pan:Acnfs5309K Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.371/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) Income Tax Officer Vs. Sangam Wires Ward 11(1 Hyderabad Hyderabad Pan:Acnfs5309K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M Chandramouleswara Rao, Ca राज" व "ारा/Revenue By:: Smt. T.H Vijaya Lakshmi,Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 20/03/2024 घोषणा की तारीख/Pronouncement: 08/04/2024 आदेश/Order

For Appellant: Shri M Chandramouleswara Rao, CAFor Respondent: : Smt. T.H Vijaya Lakshmi,CIT(DR)

Section 133(6)Section 143(1)(a)Section 143(2)

purchase of Rs.41,04,903/- cumulatively made from the three parties were bogus. He thus treated such purchases as bogus

SANGAM WIRES,HYDERABAD vs. ITO., WARD-11(1), HYDERABAD

In the result, appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

ITA 356/HYD/2023[2021-22]Status: HeardITAT Hyderabad08 Apr 2024AY 2021-22

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyआ.अपी.सं /Ita No.356/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) Sangam Wires Vs. Income Tax Officer Hyderabad Ward 11(1 Pan:Acnfs5309K Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.371/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) Income Tax Officer Vs. Sangam Wires Ward 11(1 Hyderabad Hyderabad Pan:Acnfs5309K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M Chandramouleswara Rao, Ca राज" व "ारा/Revenue By:: Smt. T.H Vijaya Lakshmi,Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 20/03/2024 घोषणा की तारीख/Pronouncement: 08/04/2024 आदेश/Order

For Appellant: Shri M Chandramouleswara Rao, CAFor Respondent: : Smt. T.H Vijaya Lakshmi,CIT(DR)

Section 133(6)Section 143(1)(a)Section 143(2)

purchase of Rs.41,04,903/- cumulatively made from the three parties were bogus. He thus treated such purchases as bogus

INCOME TAX OFFICER, WARD 17(1), HYDERABAD vs. MAHALAKSHMI LABORATORIES PVT LTD, HYDERABAD

In the result, the appeal of Revenue is dismissed

ITA 606/HYD/2024[2021-22]Status: DisposedITAT Hyderabad18 Oct 2024AY 2021-22

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Y.V. Bhanu Narayan Rao, C.AFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR

Section 133(6)Section 142(1)Section 143(3)

purchase of Rs.41,04,903/- cumulatively made from the three parties were bogus. He thus treated such purchases as bogus

MAHALAKSHMI LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ITO, WARD-17(1), HYDERABAD

In the result, the appeal of Revenue is dismissed

ITA 615/HYD/2024[2021-22]Status: DisposedITAT Hyderabad18 Oct 2024AY 2021-22

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Y.V. Bhanu Narayan Rao, C.AFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR

Section 133(6)Section 142(1)Section 143(3)

purchase of Rs.41,04,903/- cumulatively made from the three parties were bogus. He thus treated such purchases as bogus

DCIT., CIRCLE 3(1), HYDERABAD vs. ROHINI MINERALS PRIVATE LIMITED, HYDERABAD

In the result, all the three appeals filed by the Revenue for the A

ITA 1080/HYD/2024[2015-16]Status: DisposedITAT Hyderabad11 Mar 2025AY 2015-16

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.980/Hyd/2024, 1079/Hyd/2024 & 1080/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19, 2014-15 & 2015-16) Dcit Vs. M/S Rohini Minerals Circle-3(1) Private Limited Hyderabad Hyderabad [Pan :Aaccr0773N] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.K.Gupta, Ar रधजस् व द्वधरध/Revenue By: Shri B Bala Krishna, Cit-Dr Shri Srinath Sadanala, Sr.Ar

For Appellant: Shri S.K.Gupta, ARFor Respondent: Shri B Bala Krishna, CIT-DR

Section 131Section 147Section 148Section 148A

bogus purchases/unproved purchases depending upon the peculiar facts and circumstances of each case. The income embedded in bogus purchase/unproved purchase

DCIT., CIRCLE 3(1), HYDERABAD vs. ROHINI MINERALS PRIVATE LIMITED , HYDERABAD

In the result, all the three appeals filed by the Revenue for the A

ITA 980/HYD/2024[2018-19]Status: DisposedITAT Hyderabad11 Mar 2025AY 2018-19

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.980/Hyd/2024, 1079/Hyd/2024 & 1080/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19, 2014-15 & 2015-16) Dcit Vs. M/S Rohini Minerals Circle-3(1) Private Limited Hyderabad Hyderabad [Pan :Aaccr0773N] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.K.Gupta, Ar रधजस् व द्वधरध/Revenue By: Shri B Bala Krishna, Cit-Dr Shri Srinath Sadanala, Sr.Ar

For Appellant: Shri S.K.Gupta, ARFor Respondent: Shri B Bala Krishna, CIT-DR

Section 131Section 147Section 148Section 148A

bogus purchases/unproved purchases depending upon the peculiar facts and circumstances of each case. The income embedded in bogus purchase/unproved purchase

AMARAVATI ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 1483/HYD/2019[2007-08]Status: DisposedITAT Hyderabad05 Sept 2023AY 2007-08

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Sri K.C. Devdas, C.AFor Respondent: Sri Shakeer Ahmed, Sr. A.R

Section 143(3)Section 147Section 148

purchase of diamonds of Rs 71,23,994 from "AZ Jewels Surat" as "Bogus Purchases" is wholly unsustainable both on facts

AMARAVATI ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 1486/HYD/2019[2010-11]Status: DisposedITAT Hyderabad05 Sept 2023AY 2010-11

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Sri K.C. Devdas, C.AFor Respondent: Sri Shakeer Ahmed, Sr. A.R

Section 143(3)Section 147Section 148

purchase of diamonds of Rs 71,23,994 from "AZ Jewels Surat" as "Bogus Purchases" is wholly unsustainable both on facts

AMARAVATI ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 1484/HYD/2019[2008-09]Status: DisposedITAT Hyderabad05 Sept 2023AY 2008-09

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Sri K.C. Devdas, C.AFor Respondent: Sri Shakeer Ahmed, Sr. A.R

Section 143(3)Section 147Section 148

purchase of diamonds of Rs 71,23,994 from "AZ Jewels Surat" as "Bogus Purchases" is wholly unsustainable both on facts

AMARAVATI,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 1485/HYD/2019[2009-10]Status: DisposedITAT Hyderabad05 Sept 2023AY 2009-10

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Sri K.C. Devdas, C.AFor Respondent: Sri Shakeer Ahmed, Sr. A.R

Section 143(3)Section 147Section 148

purchase of diamonds of Rs 71,23,994 from "AZ Jewels Surat" as "Bogus Purchases" is wholly unsustainable both on facts

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD vs. KARNI JEWELLERS, HYDERABAD

In the result, both the appeals of the Revenue are allowed

ITA 1987/HYD/2018[2008-09]Status: DisposedITAT Hyderabad09 Dec 2021AY 2008-09

Bench: Shri A. Mohan Alankamony & Sri S.S. Godara

Section 143(3)Section 148

bogus purchases whereas the Ld. AO had made addition for the entire bogus purchases.” 3. The brief facts of the case

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4(1), HYDERABAD vs. SRI KARNI JEWELLERS, HYDERABAD

In the result, both the appeals of the Revenue are allowed

ITA 1986/HYD/2018[2008-09]Status: DisposedITAT Hyderabad09 Dec 2021AY 2008-09

Bench: Shri A. Mohan Alankamony & Sri S.S. Godara

Section 143(3)Section 148

bogus purchases whereas the Ld. AO had made addition for the entire bogus purchases.” 3. The brief facts of the case

BS LIMITED,HYDERABAD vs. ASST.COMISSIONER OF INCOME TAX, CIRCLE-2(3), HYDERABAD

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

ITA 2186/HYD/2017[2013-14]Status: DisposedITAT Hyderabad27 Apr 2018AY 2013-14

Bench: Shri D. Manmohan & Shri S. Rifaur Rahmanassessment Year: 2013-14

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Deepak P. Ripote

Section 132Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 92B

purchases to be bogus but restricted the disallowance to 25% of purchases on the ground that if the entire purchases

BASANTH LAL SAH,HYDERABAD vs. ITO., WARD-11(1), HYDERABAD

ITA 612/HYD/2025[2021-22]Status: DisposedITAT Hyderabad20 Aug 2025AY 2021-22

Bench: Us :

Section 133(6)Section 143(3)

purchases to be bogus, but at the same time, he had accepted the sales corresponding to such purchases. Elaborating further

VITHALDAS AND COMPANY (SICNE DISSOLVE), HYD,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD, HYDERABAD

Appeals are partly allowed in above terms

ITA 756/HYD/2017[2008-09]Status: DisposedITAT Hyderabad18 Aug 2021AY 2008-09

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Vinay Kumar Kabra, ARFor Respondent: Smt. M.Narmada, DR

Section 143(3)Section 147Section 148

bogus purchases were made by it and the allegation that it has showed bogus purchases to the extent of Rs.9

VITHALDAS AND COMPANY (SICNE DISSOLVE), HYD,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD, HYDERABAD

Appeals are partly allowed in above terms

ITA 755/HYD/2017[2007-08]Status: DisposedITAT Hyderabad18 Aug 2021AY 2007-08

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Vinay Kumar Kabra, ARFor Respondent: Smt. M.Narmada, DR

Section 143(3)Section 147Section 148

bogus purchases were made by it and the allegation that it has showed bogus purchases to the extent of Rs.9

VITHALDAS AND COMPANY (SICNE DISSOLVE), HYD,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD, HYDERABAD

Appeals are partly allowed in above terms

ITA 757/HYD/2017[2009-10]Status: DisposedITAT Hyderabad18 Aug 2021AY 2009-10

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Vinay Kumar Kabra, ARFor Respondent: Smt. M.Narmada, DR

Section 143(3)Section 147Section 148

bogus purchases were made by it and the allegation that it has showed bogus purchases to the extent of Rs.9