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7 results for “bogus purchases”+ Section 164clear

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Key Topics

Disallowance7Addition to Income7Penalty6Section 143(3)4Section 234A3Section 234B3Section 234C3Section 271(1)(c)3Section 40A(3)3

ACIT CENTRAL-2 INDORE, INDORE vs. SHRI .GAURAV TEKRIWAL, INDORE

In the result, this appeal of Revenue is dismissed

ITA 62/IND/2021[2015-16]Status: DisposedITAT Indore21 Nov 2022AY 2015-16

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Acit, Central -2 Shri Gaurav Tekriwal Indore बनाम/ 204, Princess Valley, South Tukoganj, Indore Vs. (Appellant / Revenue) (Respondent / Revenue) Pan: Acppt 1628 Q Assessee By Shri Anil Kamal Garg, Arpit Gaur, Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 21.09.2022 Date Of Pronouncement 21.11.2022

Section 143(2)Section 143(3)Section 2Section 54FSection 55(2)(a)Section 57

164 of the paper book, and in such notice issued to Shri R.K. Tekriwal, there is a clear mention of the draft MoU entered into betrveen Shri Deepesh Khandelwal and the various entities of the group. In such circumstances, the genuineness of the MOU subsequently entered into between the landlord and the appellant and others, cannot be doubted or disputed

Section 40a3
Section 373
Condonation of Delay3

THE DCIT, 1(1), BHOPAL vs. SMT. SUDESH CHAWLA, BHOPAL

In the result appeal of the assessee for Assessment Years

ITA 405/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

164 to 169/Ind/2015 Assessment Years 2000-01 to 2005-06 & Assessment Year-2006-07 Smt. Sarita Chawla ACIT 1(2), Bhopal Bhopal Vs. (Appellant) (Revenue ) PAN ADGPC8831N Appellant by Shri Ashish Goyal & N.D. Patwa, ARs Respondent by Smt. Ashima Gupta, CIT-DR Date of Hearing: 21.09.2020 Date of Pronouncement: 26.11.2020 आदेश / O R D E R PER BENCH

LATE SMT. SUDESH CHAWLA L/H SHRI PREM CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

ITA 441/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

164 to 169/Ind/2015 Assessment Years 2000-01 to 2005-06 & Assessment Year-2006-07 Smt. Sarita Chawla ACIT 1(2), Bhopal Bhopal Vs. (Appellant) (Revenue ) PAN ADGPC8831N Appellant by Shri Ashish Goyal & N.D. Patwa, ARs Respondent by Smt. Ashima Gupta, CIT-DR Date of Hearing: 21.09.2020 Date of Pronouncement: 26.11.2020 आदेश / O R D E R PER BENCH

SMT. SARITA CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

ITA 442/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

164 to 169/Ind/2015 Assessment Years 2000-01 to 2005-06 & Assessment Year-2006-07 Smt. Sarita Chawla ACIT 1(2), Bhopal Bhopal Vs. (Appellant) (Revenue ) PAN ADGPC8831N Appellant by Shri Ashish Goyal & N.D. Patwa, ARs Respondent by Smt. Ashima Gupta, CIT-DR Date of Hearing: 21.09.2020 Date of Pronouncement: 26.11.2020 आदेश / O R D E R PER BENCH

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

ITA 232/IND/2021[2012-13]Status: DisposedITAT Indore24 Nov 2022AY 2012-13

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

bogus blasting expenses. The AO during the course of assessment proceedings found that assessee has claimed blasting expenses of Rs. 13,39,555/- , however, has submitted details of Rs. 1,01,330/- only which has also been reproduced by the AO on page no 3 of the impunged assessment order. The AO further observed that payments were made

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

ITA 216/IND/2021[2010-11]Status: DisposedITAT Indore24 Nov 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

bogus blasting expenses. The AO during the course of assessment proceedings found that assessee has claimed blasting expenses of Rs. 13,39,555/- , however, has submitted details of Rs. 1,01,330/- only which has also been reproduced by the AO on page no 3 of the impunged assessment order. The AO further observed that payments were made

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

ITA 217/IND/2021[201-13]Status: DisposedITAT Indore24 Nov 2022

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

Section 143(3)Section 37Section 40A(3)Section 40a

bogus blasting expenses. The AO during the course of assessment proceedings found that assessee has claimed blasting expenses of Rs. 13,39,555/- , however, has submitted details of Rs. 1,01,330/- only which has also been reproduced by the AO on page no 3 of the impunged assessment order. The AO further observed that payments were made