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12 results for “bogus purchases”+ Section 2clear

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Key Topics

Section 26313Addition to Income11Section 1479Section 2508Section 143(3)7Bogus Purchases5Natural Justice5Section 684Section 153A4

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SATNA, SATNA vs. M/S. RAM KUMAR SURESH KUMAR, SATNA

In the result, the appeal filed by the Revenue is allowed

ITA 136/JAB/2018[2013-14]Status: PendingITAT Jabalpur22 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kantshri Pavan Kumar Gaaleasst. Commissioner Of Vs Shri Ram Kumar Income Tax, Circle-Satna, Suresh Kumar, Satna Birla Road, Satna (Appellant) (Respondent) Pan No. Aaffr3899D Revenue By Shri Shravan Kumar Gotru, Cit Dr Assessee By Shri Rahul Bardia, Fca Date Of Hearing 13/09/2023 Date Of Pronouncement 22/09/2023 O R D E R Per Om Prakash Kant, A.M.: This Appeal By The Revenue Is Directed Against Order Dated 12.03.2018 Passed By Ld. Commissioner Of Income Tax(Appeals)-1, Jabalpur [In Short “Ld.Cit(A)”] For The Assessment Year 2013-14, Raising Following Grounds:

Section 133(6)Section 68

bogus purchases. 2. That on the facts and circumstances of the case, the Id.CIT(A) deleted the addition of Rs. 3,57,58,823/- without appreciating the facts of the case in its entirety that the purchase bills 1 | P a g e ACIT vs Shri Ram Kumar Suresh Kumar submitted by the assessee belonged to M/s P G Enterprises

ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-CHHINDWARA, CHHINDWARA vs. SHRI SHEVENDRA SINGH PARIHAR, BALAGHAT

Section 1274
Cash Deposit4
Section 1313

In the result, the appeal of the Revenue is dismissed

ITA 91/JAB/2019[2011-12]Status: HeardITAT Jabalpur01 Dec 2023AY 2011-12

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

section 44AB of I.T. Act. As queried, the assessee was required to furnish a copy of accounts alongwith supporting evidence of purchase booked in trading a/c, but failed to provide a single paper as supporting evidence. The facts are clearly proves the purchases shown in trading account are bogus and therefore, the same are added to the income

CHANDRA KUMAR JAIN,DAMOH vs. INCOME TAX OFFICER, DAMOH

In the result, the appeal of the assessee is dismissed

ITA 70/JAB/2024[2011-12]Status: DisposedITAT Jabalpur21 May 2025AY 2011-12

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2011-12 Chandra Kumar Jain, Vs. Nfac, Delhi, (Jurisdiction Prop. M/S Chandra & Sons, 14, 121 Officer, Ito, Damoh, M.P. Kirana Merchant, Bakoli Kirana Line, Damoh, M.P. Pan:Acjpj7460N (Appellant) (Respondent) Assessee By: Sh. Dhiraj Ghai, Fca Revenue By: Sh. Alok Bhura, Sr. Dr Date Of Hearing: 19.05.2025 Date Of Pronouncement: 21.05.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Nfac Dated 29.12.2023 Under Section 250 Of The Income Tax Act, 1961 Dismissing The Appeal Of The Assessee Against The Order Of The Ito, Ward, Damoh Dated 12.12.2018. The Grounds Of Appeal Are As Under:- “1. On The Facts & Circumstances Of The Case, Ld. Cit(A) Erred In Confirming The Order Of Ld. Ao Being Based On Third Party'S Statements Without Allowing Their Cross Verification & Hence Addition Made Are Against Law & Natural Justice As Has Been Held In The Case Of C. Vasantlal & Co. V. Cit [1962] 45 Itr 206 By Supreme Court. Hence Additions Of Rs 4,65,700/-And Rs 10,525,/- May Kindly Be Deleted. 2. On The Facts & Circumstances Of The Case, Ld Cit (A) Erred In Confirming The Additions Made By Ao Of Rs. 4,76,225/-Without Considering The Fact That Bill Issued By M/S Narmada Sugar Pvt Ltd Narsinghpur.As Considered To Be That Of Assessee Was Not In Assessee Name & Hence Addition Was Based On Mere Assumptions & Presumptions.

For Appellant: Sh. Dhiraj Ghai, FCAFor Respondent: Sh. Alok Bhura, Sr. DR
Section 147Section 250Section 69

section 69 on basis of suspicion or conjecture of AO being against Supreme Court in case of Kishin chand Chellaram Vs CIT (1980) 125 ITD 713(SC). 8. On the facts & circumstances of the case, Ld CIT (A) erred in not considering the fact that AO failed to consider that neither banking transaction towards alleged bogus purchase was from

JAGDISH PRASAD AGRAWAL,SEONI vs. INCOME TAX OFFICER WARD, SEONI

In the result, both the appeals filed by the assessee in ITA

ITA 167/JAB/2025[2017-18]Status: DisposedITAT Jabalpur28 Aug 2025AY 2017-18

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Mukesh Agrawal, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 147Section 250

2. It is seen that the appeals filed by the assessee are delayed by 11 days. The assessee has filed a condonation petition and sworn an affidavit, in which it has been submitted that he resides at a small place (Seoni) in Madhya Pradesh and is engaged in the business of trading of agricultural produce. The case had been reopened

JAGDISH PRASAD AGRAWAL,SEONI vs. INCOME TAX OFFICER WARD, SEONI

In the result, both the appeals filed by the assessee in ITA

ITA 168/JAB/2025[2016-17]Status: DisposedITAT Jabalpur28 Aug 2025AY 2016-17

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Mukesh Agrawal, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 147Section 250

2. It is seen that the appeals filed by the assessee are delayed by 11 days. The assessee has filed a condonation petition and sworn an affidavit, in which it has been submitted that he resides at a small place (Seoni) in Madhya Pradesh and is engaged in the business of trading of agricultural produce. The case had been reopened

M/S AMBAJEE JEWELLERS JABALPUR,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX JABALPUR-1,, JABALPUR

In the result, appeal of the assessee is partly allowed

ITA 21/JAB/2022[2017-18]Status: DisposedITAT Jabalpur12 Dec 2025AY 2017-18

Bench: Shri Kul Bharatshri Nikhil Choudhary

For Respondent: Shri Shravan Kumar Meena, CIT DR
Section 143(3)Section 144Section 263Section 68

section 144 and further erred in mentioning that assessee has produced partial purchase bills only during assessment proceeding 12. The revision order dated 19/01/2022 is bad in law for other reasons also hence may kindly be cancelled. 13. The assessee craves the leave to add or amend any ground of appeal.” 2. The facts of the case are that

RENU ANANDANI,JABALPUR vs. NFAC, NFAC, DELHI

In the result, the appeal is allowed for statistical purposes

ITA 120/JAB/2023[2012-13]Status: DisposedITAT Jabalpur28 Nov 2025AY 2012-13

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Neeraj Agarwal, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(3)Section 147Section 263

2. The facts of the case are that there was an information related to the assessee that she was involved in obtaining bogus short term capital loss by furnishing fabricated anti dated contract note of shares of Ashutosh Paper Mills Limited. On this basis, the case was taken up under section 147 r.w.s. 143(3) and an addition

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR vs. SHRI GAURAV AGRAWAL, JABALPUR

In the result, the appeal of the assessee is allowed for statistical purposes and appeal of the revenue is dismissed

ITA 39/JAB/2019[2016-17]Status: DisposedITAT Jabalpur01 Dec 2023AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Garima Chaudhary, CIT-DR
Section 127Section 127(2)Section 132Section 153A

2,58,60,033/- made on account of unexplained transactions/ unaccounted money and Rs. 104,19,713/- on account of undisclosed income/ unexplained transaction. The ld. CIT(A) has also confirmed an amount of Rs. Rs.12,96,390 on account of unexplained cash and Rs. 4,00,000 on account of unexplained money. 7. Aggrieved, with the order

SHRI GAURAV AGRAWAL,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR

In the result, the appeal of the assessee is allowed for statistical purposes and appeal of the revenue is dismissed

ITA 37/JAB/2019[2016-17]Status: DisposedITAT Jabalpur01 Dec 2023AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Garima Chaudhary, CIT-DR
Section 127Section 127(2)Section 132Section 153A

2,58,60,033/- made on account of unexplained transactions/ unaccounted money and Rs. 104,19,713/- on account of undisclosed income/ unexplained transaction. The ld. CIT(A) has also confirmed an amount of Rs. Rs.12,96,390 on account of unexplained cash and Rs. 4,00,000 on account of unexplained money. 7. Aggrieved, with the order

SHRI SUBHASH KUMAR AAHI,SATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-SATNA, SATNA

In the result, the appeal is partly allowed

ITA 24/JAB/2019[2013-14]Status: DisposedITAT Jabalpur12 Dec 2025AY 2013-14

Bench: Shri Kul Bharatshri Nikhil Choudhary

For Respondent: Shri N.M. Prasad, Sr. DR 1
Section 143(3)Section 250

2. Construction of DASSA had been made prior to purchase of shop and was evident from the registry. 3. Costs of shop, locker and stair on first floor had already been built up as evident from the registry. 4. Cost of shop w/c and stairs of second floor had been built up as evident from registry

DEVENRA KUMAR GUPTA,REWA vs. ACIT, CIRCLE SATNA, SATNA

In the result, the appeal of the assessee is allowed

ITA 38/JAB/2024[2017-18]Status: DisposedITAT Jabalpur18 Sept 2025AY 2017-18

Bench: Shri Kul Bharatassessment Year: 2017-18 Devendra Kumar Gupta V. Acit Circle Satna 17/304, Venkat Road, Ghoghar, Income Tax Office, Aaykar Rewa-486001. Bhawan, Civil Lines, Satna-485001. Pan: Ahapg6843Q (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Advocate. Respondent By: Shri N.M. Prasad, Sr.Dr-1 Date Of Hearing: 16 09 2025 Date Of Pronouncement: 18 09 2025 O R D E R

For Appellant: Shri Sapan Usrethe, AdvocateFor Respondent: Shri N.M. Prasad, Sr.DR-1
Section 142(1)Section 143(1)Section 143(2)Section 68

section 68 and mechanical order was passed which is bad in law . Page 2 of 6 4. The learned Commissioner of Income tax (Appeal) of NFAC New Delhi was not justified in confirming the action of AO without appreciating the fact that appellant have duly filed the figures of earlier year also and further there was sufficient cash balance

SMT.TEJAL JUGAL KISHORE,SATNA vs. PRINCPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result, the appeal of the assesse is allowed

ITA 16/JAB/2019[2014-15]Status: HeardITAT Jabalpur01 Dec 2023AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K.P Dewani, AdvFor Respondent: Sh. Sharvan Kumar Gotru, CIT-DR
Section 131Section 133(6)Section 143(3)Section 263

section 263 of I.T. Act 1961 for the assessment year under consideration. 4. The order passed by A.O. u/s 143(3) of Income Tax Act 1961 being after proper examination and verification ought to have been held that it is neither erroneous nor prejudicial to the interest of revenue. 2 Tejal Jugal Kishore 3. Heard the arguments of both