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4 results for “bogus purchases”+ Section 90clear

Sorted by relevance

Mumbai689Delhi298Jaipur139Kolkata119Bangalore109Chennai101Ahmedabad81Hyderabad68Surat64Cochin57Chandigarh52Amritsar52Pune38Indore32Raipur25Nagpur24Rajkot24Visakhapatnam23Allahabad22Lucknow21Guwahati19Agra8Jodhpur7Varanasi6Jabalpur4Dehradun3Cuttack2Patna1Panaji1

Key Topics

Section 2639Section 153A4Section 1274Addition to Income4Section 683Cash Deposit3Section 127(2)2Section 1322Unexplained Cash Credit

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

90,289/- after making an addition of Rs.2,12,82,278/- on account of allegedly bogus sales u/s. 68 of the Act. The learned PCIT called for the records of the case and observed from the same, that during the course of scrutiny proceedings, the assessee had only produced purchase bills to the tune of Rs.6,15,87,426/-, against

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

2
Unexplained Money2
Search & Seizure2
Undisclosed Income2

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

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

90,16,190/-. The AO made the addition of Rs. 67,85,00,100/- on account of cash deposit in bank account, Rs. 16,96,390/- on account of cash found during the course of search, Rs. 2,58,68,950/- on account of unaccounted money and Rs. 1,04,33,573/- on account of unexplained transaction in books

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

90,16,190/-. The AO made the addition of Rs. 67,85,00,100/- on account of cash deposit in bank account, Rs. 16,96,390/- on account of cash found during the course of search, Rs. 2,58,68,950/- on account of unaccounted money and Rs. 1,04,33,573/- on account of unexplained transaction in books