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6 results for “bogus purchases”+ Section 32clear

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Key Topics

Section 2507Section 1476Addition to Income6Section 153A4Section 1274Section 143(3)3Natural Justice3Section 127(2)2Section 1322

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

32,617 of the Act, without proper consideration of the facts of the case. The addition is arbitrary, unjustified and deserves to be deleted. 5. Any other ground that may be raised during hearing of appeal.” 2. It is seen that the appeals filed by the assessee are delayed by 11 days. The assessee has filed a condonation petition

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

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

Bogus Purchases2
Unexplained Investment2
Unexplained Cash Credit2
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

32,617 of the Act, without proper consideration of the facts of the case. The addition is arbitrary, unjustified and deserves to be deleted. 5. Any other ground that may be raised during hearing of appeal.” 2. It is seen that the appeals filed by the assessee are delayed by 11 days. The assessee has filed a condonation petition

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

32,920/-. The ld. CIT concluded that these were over and above the original shares purchased and resultantly there was total investment for purchase amounting to Rs. 28,89,600/- during the financial year in question. The ld. PCIT, further noted that no payments of these amounts was reflecting in the books of accounts on 6.10.2011 or any nearby dates

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

section 132(4) recorded on 17.11.2015, that out of the cash of Rs.16,96,390 an amount of Rs.4,00,000 belongs 10 Mr. Jitendra Gangwani. The statement of Shri Jitendra Gangwani was recorded on 17.11.2015. He admitted that this money pertains to him. After verification from Mr. Jitendra Gangwani, the authorized officer returned the amount of Rs.4

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

section 132(4) recorded on 17.11.2015, that out of the cash of Rs.16,96,390 an amount of Rs.4,00,000 belongs 10 Mr. Jitendra Gangwani. The statement of Shri Jitendra Gangwani was recorded on 17.11.2015. He admitted that this money pertains to him. After verification from Mr. Jitendra Gangwani, the authorized officer returned the amount of Rs.4

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

bogus. Furthermore, learned CIT(A) had omitted to consider these facts that there was no evidentiary value of statement recorded u/s. 133A of the Act because Section 133A does not empower any income tax authority to examine any person under oath. Reference was invited to decision of the Hon’ble High Court of Kerala in the case of and ‘Paul