BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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.

41 results for “bogus purchases”+ Section 108clear

Sorted by relevance

Mumbai490Delhi243Jaipur130Karnataka101Bangalore100Kolkata73Chennai60Cochin59Ahmedabad52Chandigarh43Hyderabad41Surat38Indore36Calcutta34Rajkot31Nagpur24Raipur18Cuttack15Pune15Agra14Lucknow11Jodhpur2Telangana2Visakhapatnam1Amritsar1Gauhati1Guwahati1Jabalpur1Ranchi1

Key Topics

Section 153B72Section 153A52Section 143(3)44Section 37(1)38Section 13226Addition to Income26Search & Seizure26Section 292C24Section 234A

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)

Section 133(6) were sent to 4 Mahalakshmi Laboratories Pvt. Ltd. various suppliers. Further, notice u/s 142(1) of the Act along with questionnaire was issued on 26.07.2022. After availing various opportunities, finally assessee had responded to the notices with the required details. Assessing Officer after verification of the reply submitted by the assessee found that the assessee had taken

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

Showing 1–20 of 41 · Page 1 of 3

24
Section 139(1)14
Limitation/Time-bar14
Penalty14

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)

Section 133(6) were sent to 4 Mahalakshmi Laboratories Pvt. Ltd. various suppliers. Further, notice u/s 142(1) of the Act along with questionnaire was issued on 26.07.2022. After availing various opportunities, finally assessee had responded to the notices with the required details. Assessing Officer after verification of the reply submitted by the assessee found that the assessee had taken

DCIT,CENTRAL CIRCLE - 7, HYDERABAD vs. M/S MIDWEST GRANITE PRIVATE LIMITED., HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

ITA 958/HYD/2014[2005-06]Status: DisposedITAT Hyderabad24 Feb 2020AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Appellant: Sri Murali Mohan RaoFor Respondent: Smt. Nivedita Biswas, DR
Section 132Section 143(3)Section 153ASection 234ASection 250(6)Section 37(1)

bogus receipts and paying tax thereon alone cannot establish the genuineness of the transaction. 21. Having observed so, the Ld. CIT (A) further opined that activities such as cutting, squaring and dressing of granites were certainly carried out, may be, by outside parties without which the granite blocks could not have been exported and therefore, certain expenses were incurred

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

ITA 619/HYD/2014[2006-07]Status: DisposedITAT Hyderabad24 Feb 2020AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Appellant: Sri Murali Mohan RaoFor Respondent: Smt. Nivedita Biswas, DR
Section 132Section 143(3)Section 153ASection 234ASection 250(6)Section 37(1)

bogus receipts and paying tax thereon alone cannot establish the genuineness of the transaction. 21. Having observed so, the Ld. CIT (A) further opined that activities such as cutting, squaring and dressing of granites were certainly carried out, may be, by outside parties without which the granite blocks could not have been exported and therefore, certain expenses were incurred

DCIT,CENTRAL CIRCLE - 7, HYDERABAD vs. M/S MIDWEST GRANITE PRIVATE LIMITED., HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

ITA 957/HYD/2014[2004-05]Status: DisposedITAT Hyderabad24 Feb 2020AY 2004-05

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Appellant: Sri Murali Mohan RaoFor Respondent: Smt. Nivedita Biswas, DR
Section 132Section 143(3)Section 153ASection 234ASection 250(6)Section 37(1)

bogus receipts and paying tax thereon alone cannot establish the genuineness of the transaction. 21. Having observed so, the Ld. CIT (A) further opined that activities such as cutting, squaring and dressing of granites were certainly carried out, may be, by outside parties without which the granite blocks could not have been exported and therefore, certain expenses were incurred

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

ITA 616/HYD/2014[2003-04]Status: DisposedITAT Hyderabad24 Feb 2020AY 2003-04

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Appellant: Sri Murali Mohan RaoFor Respondent: Smt. Nivedita Biswas, DR
Section 132Section 143(3)Section 153ASection 234ASection 250(6)Section 37(1)

bogus receipts and paying tax thereon alone cannot establish the genuineness of the transaction. 21. Having observed so, the Ld. CIT (A) further opined that activities such as cutting, squaring and dressing of granites were certainly carried out, may be, by outside parties without which the granite blocks could not have been exported and therefore, certain expenses were incurred

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

ITA 620/HYD/2014[2007-08]Status: DisposedITAT Hyderabad24 Feb 2020AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Appellant: Sri Murali Mohan RaoFor Respondent: Smt. Nivedita Biswas, DR
Section 132Section 143(3)Section 153ASection 234ASection 250(6)Section 37(1)

bogus receipts and paying tax thereon alone cannot establish the genuineness of the transaction. 21. Having observed so, the Ld. CIT (A) further opined that activities such as cutting, squaring and dressing of granites were certainly carried out, may be, by outside parties without which the granite blocks could not have been exported and therefore, certain expenses were incurred

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

ITA 618/HYD/2014[2005-06]Status: DisposedITAT Hyderabad24 Feb 2020AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Appellant: Sri Murali Mohan RaoFor Respondent: Smt. Nivedita Biswas, DR
Section 132Section 143(3)Section 153ASection 234ASection 250(6)Section 37(1)

bogus receipts and paying tax thereon alone cannot establish the genuineness of the transaction. 21. Having observed so, the Ld. CIT (A) further opined that activities such as cutting, squaring and dressing of granites were certainly carried out, may be, by outside parties without which the granite blocks could not have been exported and therefore, certain expenses were incurred

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

ITA 622/HYD/2014[2009-10]Status: DisposedITAT Hyderabad24 Feb 2020AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Appellant: Sri Murali Mohan RaoFor Respondent: Smt. Nivedita Biswas, DR
Section 132Section 143(3)Section 153ASection 234ASection 250(6)Section 37(1)

bogus receipts and paying tax thereon alone cannot establish the genuineness of the transaction. 21. Having observed so, the Ld. CIT (A) further opined that activities such as cutting, squaring and dressing of granites were certainly carried out, may be, by outside parties without which the granite blocks could not have been exported and therefore, certain expenses were incurred

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

ITA 621/HYD/2014[2008-09]Status: DisposedITAT Hyderabad24 Feb 2020AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Appellant: Sri Murali Mohan RaoFor Respondent: Smt. Nivedita Biswas, DR
Section 132Section 143(3)Section 153ASection 234ASection 250(6)Section 37(1)

bogus receipts and paying tax thereon alone cannot establish the genuineness of the transaction. 21. Having observed so, the Ld. CIT (A) further opined that activities such as cutting, squaring and dressing of granites were certainly carried out, may be, by outside parties without which the granite blocks could not have been exported and therefore, certain expenses were incurred

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

ITA 617/HYD/2014[2004-05]Status: DisposedITAT Hyderabad24 Feb 2020AY 2004-05

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Appellant: Sri Murali Mohan RaoFor Respondent: Smt. Nivedita Biswas, DR
Section 132Section 143(3)Section 153ASection 234ASection 250(6)Section 37(1)

bogus receipts and paying tax thereon alone cannot establish the genuineness of the transaction. 21. Having observed so, the Ld. CIT (A) further opined that activities such as cutting, squaring and dressing of granites were certainly carried out, may be, by outside parties without which the granite blocks could not have been exported and therefore, certain expenses were incurred

DCIT,CENTRAL CIRCLE - 7, HYDERABAD vs. M/S MIDWEST GRANITE PRIVATE LIMITED., HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

ITA 959/HYD/2014[2006-07]Status: DisposedITAT Hyderabad21 Feb 2020AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Appellant: Sri Murali Mohan RaoFor Respondent: Smt. Nivedita Biswas, DR
Section 132Section 143(3)Section 153ASection 234ASection 250(6)Section 37(1)

bogus receipts and paying tax thereon alone cannot establish the genuineness of the transaction. 21. Having observed so, the Ld. CIT (A) further opined that activities such as cutting, squaring and dressing of granites were certainly carried out, may be, by outside parties without which the granite blocks could not have been exported and therefore, certain expenses were incurred

DCIT,CENTRAL CIRCLE - 7, HYDERABAD vs. M/S MIDWEST GRANITE PRIVATE LIMITED., HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

ITA 961/HYD/2014[2008-09]Status: DisposedITAT Hyderabad21 Feb 2020AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Appellant: Sri Murali Mohan RaoFor Respondent: Smt. Nivedita Biswas, DR
Section 132Section 143(3)Section 153ASection 234ASection 250(6)Section 37(1)

bogus receipts and paying tax thereon alone cannot establish the genuineness of the transaction. 21. Having observed so, the Ld. CIT (A) further opined that activities such as cutting, squaring and dressing of granites were certainly carried out, may be, by outside parties without which the granite blocks could not have been exported and therefore, certain expenses were incurred

DCIT,CENTRAL CIRCLE - 7, HYDERABAD vs. M/S MIDWEST GRANITE PRIVATE LIMITED., HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

ITA 962/HYD/2014[2008-09]Status: DisposedITAT Hyderabad21 Feb 2020AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Appellant: Sri Murali Mohan RaoFor Respondent: Smt. Nivedita Biswas, DR
Section 132Section 143(3)Section 153ASection 234ASection 250(6)Section 37(1)

bogus receipts and paying tax thereon alone cannot establish the genuineness of the transaction. 21. Having observed so, the Ld. CIT (A) further opined that activities such as cutting, squaring and dressing of granites were certainly carried out, may be, by outside parties without which the granite blocks could not have been exported and therefore, certain expenses were incurred

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1136/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 37(1). To conclude, therefore, the assessee had claimed to have incurred expenditure in making payments to certain persons who are introduced as sub-contractors. If the transactions between two independent persons are at arms-length there would have been no occasion to collect in cash, the very payments that have been made to such persons by cheque. Whether

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1133/HYD/2017[2008-09]Status: DisposedITAT Hyderabad30 Aug 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 37(1). To conclude, therefore, the assessee had claimed to have incurred expenditure in making payments to certain persons who are introduced as sub-contractors. If the transactions between two independent persons are at arms-length there would have been no occasion to collect in cash, the very payments that have been made to such persons by cheque. Whether

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1132/HYD/2017[2007-08]Status: DisposedITAT Hyderabad30 Aug 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 37(1). To conclude, therefore, the assessee had claimed to have incurred expenditure in making payments to certain persons who are introduced as sub-contractors. If the transactions between two independent persons are at arms-length there would have been no occasion to collect in cash, the very payments that have been made to such persons by cheque. Whether

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1135/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 37(1). To conclude, therefore, the assessee had claimed to have incurred expenditure in making payments to certain persons who are introduced as sub-contractors. If the transactions between two independent persons are at arms-length there would have been no occasion to collect in cash, the very payments that have been made to such persons by cheque. Whether

DY. COMMSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED., HYDERABAD

In the result, a) ITA Nos

ITA 1382/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 37(1). To conclude, therefore, the assessee had claimed to have incurred expenditure in making payments to certain persons who are introduced as sub-contractors. If the transactions between two independent persons are at arms-length there would have been no occasion to collect in cash, the very payments that have been made to such persons by cheque. Whether

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED , HYDERABAD

In the result, a) ITA Nos

ITA 222/HYD/2019[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 37(1). To conclude, therefore, the assessee had claimed to have incurred expenditure in making payments to certain persons who are introduced as sub-contractors. If the transactions between two independent persons are at arms-length there would have been no occasion to collect in cash, the very payments that have been made to such persons by cheque. Whether