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26 results for “bogus purchases”+ Section 144clear

Sorted by relevance

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Key Topics

Section 153A34Section 143(3)21Section 13217Penalty17Search & Seizure17Section 139(1)14Section 14411Section 1489Section 69B9Addition to Income

VENKATARAMA SATYA SURYA NARAYANA MURTHY RAJU SAGI,HYDERABAD vs. ITO, WARD-6(1), HYDERABAD

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

ITA 788/HYD/2025[2018-19]Status: DisposedITAT Hyderabad08 Aug 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.788/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2018-19) Shri Venkatarama Satya Surya Income Tax Officer, Vs. Ward-6(1), Hyderabad. Narayana Murthy Raju Sagi, Hyderabad. Pan:Athps0867M (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri A.V. Raghuram & Shri P. Vinod, Advocates रधजस् व द्वधरध/Revenue By: Shri Narender Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 23/07/2025 घोर्णध की तधरीख/Pronouncement: 08/08/2025 आदेश/Order Per Madhusudan Sawdia, A.M. : This Appeal Is Filed By Shri Venkatarama Satya Surya Narayana Murthy Raju Sagi (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”), Dated 30.04.2025 For The A.Y. 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal :

For Appellant: Shri A.V. Raghuram & Shri PFor Respondent: Shri Narender Kumar Naik
Section 143(3)Section 144Section 147Section 148Section 37

Showing 1–20 of 26 · Page 1 of 2

8
Section 234A7
Disallowance4

bogus purchases of Rs.13,58,94,043/- under section 37 of the Act and completed the reassessment under section 147 read with section 144

NAGI REDDY KONDAKALLA, HYDERABAD,HYDERABAD vs. ITO, WARD-8(1), HYDERABAD, HYDERABAD

In the result, assessee’s appeal is treated as allowed

ITA 389/HYD/2017[2008-09]Status: DisposedITAT Hyderabad10 Sept 2020AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri D.S. Sunder Singhassessment Year: 2008-09

For Appellant: Sri T. Chaitanya KumarFor Respondent: Sri D.J.Prabhakar Anand, DR
Section 142(4)Section 144Section 147Section 148Section 2(14)Section 234Section 234ASection 234C

144 read with section 147 of I T Act without considering the contentions of the appellant. 4) The learned Commissioner of Income-tax (Appeals) erred in issuing a notice u/s 148 of the Act. 5) The learned Commissioner of Income-tax (Appeals) ought to have seen that the transaction was sham transaction without any sale consideration and out to have

SUPREME AGRO,HYDERABAD vs. ACIT CENTRAL CIRCLE-3 (1), HYDERABAD

In the result, all the appeals of assessees are dismissed

ITA 121/HYD/2022[2018-19]Status: DisposedITAT Hyderabad11 Jan 2023AY 2018-19

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

For Appellant: Shri Narahari BiswalFor Respondent: Shri K.P.R.R. Murthy
Section 115BSection 132Section 143(3)Section 153ASection 234ASection 68Section 69B

bogus story of convenience as already observed that there are various levies on scrap sales and also there has to be reason for generation of scrap, whereas the appellants are just reiterating submissions without giving any justification or evidences, in view of the same, the additions made by the Assessing Officer are confirmed. The Assessing Officer has rightly added

RONAK GUPTA,HYDERABAD vs. ACIT CENTRAL CIRCLE-3(1), HYDERABAD

In the result, all the appeals of assessees are dismissed

ITA 120/HYD/2022[2018-19]Status: DisposedITAT Hyderabad11 Jan 2023AY 2018-19

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

For Appellant: Shri Narahari BiswalFor Respondent: Shri K.P.R.R. Murthy
Section 115BSection 132Section 143(3)Section 153ASection 234ASection 68Section 69B

bogus story of convenience as already observed that there are various levies on scrap sales and also there has to be reason for generation of scrap, whereas the appellants are just reiterating submissions without giving any justification or evidences, in view of the same, the additions made by the Assessing Officer are confirmed. The Assessing Officer has rightly added

KANISHKA GUPTA,,HYDERABAD vs. ACIT CENTRAL CIRCLE-3(1), HYDERABAD

In the result, all the appeals of assessees are dismissed

ITA 119/HYD/2022[2018-19]Status: DisposedITAT Hyderabad11 Jan 2023AY 2018-19

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

For Appellant: Shri Narahari BiswalFor Respondent: Shri K.P.R.R. Murthy
Section 115BSection 132Section 143(3)Section 153ASection 234ASection 68Section 69B

bogus story of convenience as already observed that there are various levies on scrap sales and also there has to be reason for generation of scrap, whereas the appellants are just reiterating submissions without giving any justification or evidences, in view of the same, the additions made by the Assessing Officer are confirmed. The Assessing Officer has rightly added

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

purchase or supply of the material of 1.50 lakh cubic metres was made available. In this regard it is submitted that the sub contractor was examined on oath and all the information necessary was provided by him to the ADIT. The supplier stated before the ADIT that the trip sheets are available with him and the trips were noted

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

In the result, a) ITA Nos

ITA 226/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

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

purchase or supply of the material of 1.50 lakh cubic metres was made available. In this regard it is submitted that the sub contractor was examined on oath and all the information necessary was provided by him to the ADIT. The supplier stated before the ADIT that the trip sheets are available with him and the trips were noted

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 1134/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

purchase or supply of the material of 1.50 lakh cubic metres was made available. In this regard it is submitted that the sub contractor was examined on oath and all the information necessary was provided by him to the ADIT. The supplier stated before the ADIT that the trip sheets are available with him and the trips were noted

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

In the result, a) ITA Nos

ITA 1383/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

purchase or supply of the material of 1.50 lakh cubic metres was made available. In this regard it is submitted that the sub contractor was examined on oath and all the information necessary was provided by him to the ADIT. The supplier stated before the ADIT that the trip sheets are available with him and the trips were noted

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

In the result, a) ITA Nos

ITA 1384/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

purchase or supply of the material of 1.50 lakh cubic metres was made available. In this regard it is submitted that the sub contractor was examined on oath and all the information necessary was provided by him to the ADIT. The supplier stated before the ADIT that the trip sheets are available with him and the trips were noted

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

In the result, a) ITA Nos

ITA 1385/HYD/2017[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

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

purchase or supply of the material of 1.50 lakh cubic metres was made available. In this regard it is submitted that the sub contractor was examined on oath and all the information necessary was provided by him to the ADIT. The supplier stated before the ADIT that the trip sheets are available with him and the trips were noted

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

In the result, a) ITA Nos

ITA 223/HYD/2019[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

purchase or supply of the material of 1.50 lakh cubic metres was made available. In this regard it is submitted that the sub contractor was examined on oath and all the information necessary was provided by him to the ADIT. The supplier stated before the ADIT that the trip sheets are available with him and the trips were noted

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

In the result, a) ITA Nos

ITA 225/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

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

purchase or supply of the material of 1.50 lakh cubic metres was made available. In this regard it is submitted that the sub contractor was examined on oath and all the information necessary was provided by him to the ADIT. The supplier stated before the ADIT that the trip sheets are available with him and the trips were noted

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

purchase or supply of the material of 1.50 lakh cubic metres was made available. In this regard it is submitted that the sub contractor was examined on oath and all the information necessary was provided by him to the ADIT. The supplier stated before the ADIT that the trip sheets are available with him and the trips were noted

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

purchase or supply of the material of 1.50 lakh cubic metres was made available. In this regard it is submitted that the sub contractor was examined on oath and all the information necessary was provided by him to the ADIT. The supplier stated before the ADIT that the trip sheets are available with him and the trips were noted

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

purchase or supply of the material of 1.50 lakh cubic metres was made available. In this regard it is submitted that the sub contractor was examined on oath and all the information necessary was provided by him to the ADIT. The supplier stated before the ADIT that the trip sheets are available with him and the trips were noted

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

purchase or supply of the material of 1.50 lakh cubic metres was made available. In this regard it is submitted that the sub contractor was examined on oath and all the information necessary was provided by him to the ADIT. The supplier stated before the ADIT that the trip sheets are available with him and the trips were noted

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

purchase or supply of the material of 1.50 lakh cubic metres was made available. In this regard it is submitted that the sub contractor was examined on oath and all the information necessary was provided by him to the ADIT. The supplier stated before the ADIT that the trip sheets are available with him and the trips were noted

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

In the result, a) ITA Nos

ITA 224/HYD/2019[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

purchase or supply of the material of 1.50 lakh cubic metres was made available. In this regard it is submitted that the sub contractor was examined on oath and all the information necessary was provided by him to the ADIT. The supplier stated before the ADIT that the trip sheets are available with him and the trips were noted

ITO, WARD-2, PRODDATUR, PRODDATUR vs. SADHANAKARI KHAJA RAMTHULLA, KADAPA, KADAPA

In the result, both cross appeals are allowed for statistical purposes

ITA 1387/HYD/2016[2010-11]Status: DisposedITAT Hyderabad06 Sept 2022AY 2010-11

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyassessment Year: 2010-11 Ito,Ward-2 Vs. Sadhanakari Khaja Vasanthapet Rahmathulla Proddatur-516 360 Chintapalli(Village) Kalasapadu(Mandal) Kadapa(District) Andhra Pradesh

For Appellant: Shri K.C.Devdas,CAFor Respondent: Shri P.V.Subba Raju, Sr.AR
Section 143(2)Section 144Section 148

sections 26988 and 269T of the IT Act. Thus, the assessing officer was clearly in his mind that all six persons violated the Provisions of the Act by accepting cash deposits through the assessee and processing the same through his account. In such circumstances it is not justifiable to treat all those deposits as that of the assessee u/s.68