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16 results for “bogus purchases”+ Section 69Bclear

Sorted by relevance

Delhi80Jaipur53Chandigarh31Bangalore17Hyderabad16Agra15Rajkot12Mumbai11Kolkata8Chennai7Ahmedabad7Visakhapatnam5Indore3Jodhpur3Raipur2Lucknow2Jabalpur1Surat1Pune1

Key Topics

Section 153B72Section 292C24Section 153A18Addition to Income16Section 2(31)12Limitation/Time-bar12Section 69B10Section 115B6Section 234A6

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

purchase of two villas along with his brother, 50% of the above cash payments, i.e., Rs.35,00,000/ - is considered in the hands of the assessee as unexplained cash investment til s 69B..." Even during the course of appeal proceedings, the appellants did not furnish any explanation with supporting documentary evidence except for reiterating the contentions raised before

Section 684
Unexplained Cash Credit4
Business Income3

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

purchase of two villas along with his brother, 50% of the above cash payments, i.e., Rs.35,00,000/ - is considered in the hands of the assessee as unexplained cash investment til s 69B..." Even during the course of appeal proceedings, the appellants did not furnish any explanation with supporting documentary evidence except for reiterating the contentions raised before

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

purchase of two villas along with his brother, 50% of the above cash payments, i.e., Rs.35,00,000/ - is considered in the hands of the assessee as unexplained cash investment til s 69B..." Even during the course of appeal proceedings, the appellants did not furnish any explanation with supporting documentary evidence except for reiterating the contentions raised before

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1089/HYD/2025[2014-15]Status: DisposedITAT Hyderabad27 Mar 2026AY 2014-15
Section 153ASection 153BSection 2(31)Section 292C

69B, or 69C of the Act, thus rendering the invocation of Section 115BBE legally untenable. 7.The appellant craves leave to add/ alter any of the grounds of appeal before or at the time of hearing.” 3. The brief facts of the case are that, the assessee “M/s. Prathima Infrastructure Limited” is engaged in the business of civil engineering and execution

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1090/HYD/2025[2015-16]Status: DisposedITAT Hyderabad27 Mar 2026AY 2015-16
Section 153ASection 153BSection 2(31)Section 292C

69B, or 69C of the Act, thus rendering the invocation of Section 115BBE legally untenable. 7.The appellant craves leave to add/ alter any of the grounds of appeal before or at the time of hearing.” 3. The brief facts of the case are that, the assessee “M/s. Prathima Infrastructure Limited” is engaged in the business of civil engineering and execution

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1091/HYD/2025[2016-17]Status: DisposedITAT Hyderabad27 Mar 2026AY 2016-17
Section 153ASection 153BSection 2(31)Section 292C

69B, or 69C of the Act, thus rendering the invocation of Section 115BBE legally untenable. 7.The appellant craves leave to add/ alter any of the grounds of appeal before or at the time of hearing.” 3. The brief facts of the case are that, the assessee “M/s. Prathima Infrastructure Limited” is engaged in the business of civil engineering and execution

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1092/HYD/2025[2017-18]Status: DisposedITAT Hyderabad27 Mar 2026AY 2017-18
Section 153ASection 153BSection 2(31)Section 292C

69B, or 69C of the Act, thus rendering the invocation of Section 115BBE legally untenable. 7.The appellant craves leave to add/ alter any of the grounds of appeal before or at the time of hearing.” 3. The brief facts of the case are that, the assessee “M/s. Prathima Infrastructure Limited” is engaged in the business of civil engineering and execution

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1093/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19
Section 153ASection 153BSection 2(31)Section 292C

69B, or 69C of the Act, thus rendering the invocation of Section 115BBE legally untenable. 7.The appellant craves leave to add/ alter any of the grounds of appeal before or at the time of hearing.” 3. The brief facts of the case are that, the assessee “M/s. Prathima Infrastructure Limited” is engaged in the business of civil engineering and execution

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1094/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20
Section 153ASection 153BSection 2(31)Section 292C

69B, or 69C of the Act, thus rendering the invocation of Section 115BBE legally untenable. 7.The appellant craves leave to add/ alter any of the grounds of appeal before or at the time of hearing.” 3. The brief facts of the case are that, the assessee “M/s. Prathima Infrastructure Limited” is engaged in the business of civil engineering and execution

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1095/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21
Section 153ASection 153BSection 2(31)Section 292C

69B, or 69C of the Act, thus rendering the invocation of Section 115BBE legally untenable. 7.The appellant craves leave to add/ alter any of the grounds of appeal before or at the time of hearing.” 3. The brief facts of the case are that, the assessee “M/s. Prathima Infrastructure Limited” is engaged in the business of civil engineering and execution

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1125/HYD/2025[2016-17]Status: DisposedITAT Hyderabad27 Mar 2026AY 2016-17
Section 153ASection 153BSection 2(31)Section 292C

69B, or 69C of the Act, thus rendering the invocation of Section 115BBE legally untenable. 7.The appellant craves leave to add/ alter any of the grounds of appeal before or at the time of hearing.” 3. The brief facts of the case are that, the assessee “M/s. Prathima Infrastructure Limited” is engaged in the business of civil engineering and execution

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1126/HYD/2025[2017-18]Status: DisposedITAT Hyderabad27 Mar 2026AY 2017-18
Section 153ASection 153BSection 2(31)Section 292C

69B, or 69C of the Act, thus rendering the invocation of Section 115BBE legally untenable. 7.The appellant craves leave to add/ alter any of the grounds of appeal before or at the time of hearing.” 3. The brief facts of the case are that, the assessee “M/s. Prathima Infrastructure Limited” is engaged in the business of civil engineering and execution

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1127/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19
Section 153ASection 153BSection 2(31)Section 292C

69B, or 69C of the Act, thus rendering the invocation of Section 115BBE legally untenable. 7.The appellant craves leave to add/ alter any of the grounds of appeal before or at the time of hearing.” 3. The brief facts of the case are that, the assessee “M/s. Prathima Infrastructure Limited” is engaged in the business of civil engineering and execution

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1128/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20
Section 153ASection 153BSection 2(31)Section 292C

69B, or 69C of the Act, thus rendering the invocation of Section 115BBE legally untenable. 7.The appellant craves leave to add/ alter any of the grounds of appeal before or at the time of hearing.” 3. The brief facts of the case are that, the assessee “M/s. Prathima Infrastructure Limited” is engaged in the business of civil engineering and execution

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1129/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21
Section 153ASection 153BSection 2(31)Section 292C

69B, or 69C of the Act, thus rendering the invocation of Section 115BBE legally untenable. 7.The appellant craves leave to add/ alter any of the grounds of appeal before or at the time of hearing.” 3. The brief facts of the case are that, the assessee “M/s. Prathima Infrastructure Limited” is engaged in the business of civil engineering and execution

KASIREDDY SASIKALAMMA,NELLORE vs. ITO., WARD -1, GUDUR

ITA 225/HYD/2025[2017-18]Status: DisposedITAT Hyderabad06 Aug 2025AY 2017-18

Bench: Us:

For Appellant: NoneFor Respondent: Shri Helen Ruby Jesindha
Section 147Section 148Section 68Section 69ASection 69BSection 69C

purchase is that of an agriculturist land and De information was voluntarily made available by the Appellant himself. (x) The sources for the same are not of the cash savings from agricultural activities as accommodated by the Appellant. Unexplained Cash Credit u/s 68-Cash in Hand-Rs. 32,605/- 3 Kasireddy Sasikalamma (x) The Learned AO/CIT(A) has incorrect added