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2 results for “bogus purchases”+ Section 206Cclear

Sorted by relevance

Jodhpur3Delhi2Indore2Chennai1Cuttack1

Key Topics

Section 143(3)2Section 133(6)2Section 270A2Bogus Purchases2Penalty2Disallowance2Addition to Income2

INCOME TAX OFFICER -4(1), BHOPAL, BHOPAL vs. HAMID HUSAIN, BHOPAL

Appeals are allowed for statistical purposes

ITA 796/IND/2024[2021-22]Status: DisposedITAT Indore14 Oct 2025AY 2021-22
Section 133(6)Section 143(3)Section 270A

sections": [ "143(3)", "144B", "143(2)", "142(1)", "270A", "46A", "139(1)", "206C", "133(6)" ], "issues": "Whether the disallowance of 100% of purchases as bogus

HAMID HUSAIN,BHOPAL vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

Appeals are allowed for statistical purposes

ITA 115/IND/2025[2021-22]Status: DisposedITAT Indore14 Oct 2025AY 2021-22

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiito-4(1), Hamid Husain, बनाम/ Bhopal 369, Kaji Camp, Vs. Gali No.3, Near Sindhi Colony, Berasia Road, Bhopal (Revenue/Appellant) (Assessee/Respondent) Hamid Husain, Assessment Unit, बनाम/ 369, Kaji Camp, Income Tax Department Vs. Gali No.3, Near Sindhi Colony, Berasia Road, Bhopal (Assessee/Appellant) (Revenue/Respondent)

Section 133(6)Section 143(2)Section 143(3)Section 270A

bogus purchase / not genuine purchase. 2. On the facts and in the circumstances of the case of the assessee, the learned CIT(A) was not justified in confirming the addition @ 12.50 percent of the purchase of Rs 9,10,39,185.00. 3. The assessee craves leave to add, amend, alter or withdraw any ground of appeal on or before