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3 results for “bogus purchases”+ Section 270A(1)clear

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Key Topics

Section 40A(2)(b)5Section 143(3)3Section 270A3Section 40A(2)3Penalty3Addition to Income3Section 143(2)2Bogus Purchases2Disallowance2

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

section 270A of the I.T. Act are also being initiated separately for under reporting of the income. (Addition of Rs. 9,10,39,185/-)” (ii) Aggrieved, the assessee carried matter in first-appeal before CIT(A). The assessee made detailed submission which is re-produced by CIT(A) in Para No. 4 / Pages 3 to 6 of impugned order

SHIVALAYA ENGINEERING WORKS,MANDIDEEP vs. ITO, BHOPAL

In the result we are of the considered opinion

ITA 675/IND/2025[2018-19]Status: DisposedITAT Indore16 Jan 2026AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M Joshishivalaya Engineering Works, Ito बनाम/ E-75A, New Industrial Area, Bhopal Vs. Mandideep Huzur, Polaha, B.O. Raisen, (Pan:Acifs4103J (Appellant) (Respondent) Assessee By None Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 07.01.2026 Date Of Pronouncement 16.01.2026 आदेश/ O R D E R

Section 147Section 148Section 246ASection 250Section 253Section 270ASection 271ASection 69

bogus purchase. 4. The learned AO erred in adding Rs 3,990/- as interest income, whereas the assessee firm already disclosed higher Interest income in the books of account. The source information/ evidence also not provided while making the addition 5. The learned AO also not provided the opportunity of cross verification of the purchasing dealer, whereas the same

KHANDWA INDUSTRIES PRIVATE LIMITED,INDORE vs. ACIT, KHANDWA, KHANDWA

Appeal is allowed

ITA 309/IND/2024[2017-18]Status: DisposedITAT Indore21 Mar 2025AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2017-18 Khandwa Industries Pvt. Ld., Acit, G-2 Amans Corner, Khandwa बनाम/ 301, Goyal Vihar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aadck4103G Assessee By Shri Soumya Bumb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 11.03.2025 Date Of Pronouncement 21.03.2025

Section 143(2)Section 143(3)Section 270ASection 40A(2)Section 40A(2)(b)

Section 40A(2)(b) of the Act. The Appellant prays the said arbitrary disallowance be directed to be deleted. Page 1 of 8 Khandwa Industries Pvt. Ltd. ITA No. 309/Ind/2024 – AY 2017-18 2. The CIT(A) failed to appreciate and ought to have held that the AO has not perused the audit report correctly and neither questioned the reasonableness