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4 results for “bogus purchases”+ Undisclosed Incomeclear

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Mumbai819Delhi611Jaipur248Chennai200Kolkata155Bangalore126Ahmedabad110Chandigarh95Hyderabad76Cochin57Amritsar55Rajkot48Indore47Surat41Raipur40Guwahati39Nagpur37Allahabad33Patna32Pune29Visakhapatnam28Jodhpur25Lucknow24Agra20Ranchi11Cuttack9Dehradun7Varanasi7Jabalpur4Panaji2

Key Topics

Section 153A4Section 1274Addition to Income4Section 143(3)3Cash Deposit3Section 1472Section 127(2)2Section 1322Unexplained Cash Credit

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

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

income of Rs.15,60,000/-. The case of the assessee was selected for scrutiny by issuing notice u/s 148 of the I.T. Act on 01/03/2018 & 13/03/2018. The Assessing Officer issued notices u/s 142(1) along with questionnaire. The Assessing Officer made addition of Rs.89,72.239/- on account of bogus purchases shown in trading account, Rs.84,65,420/- on account

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

2
Unexplained Money2
Search & Seizure2
Undisclosed Income2

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

purchase was a very old building and therefore, it had to be assumed that the same had been completely renovated but on consideration thereof a deduction of Rs.5,00,000/- was admissible on this account. Therefore, he restricted the investment in the shop to a sum of Rs.24,60,000/- and added back the difference in the disclosed and undisclosed

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

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 of the ld. CIT(A), the assessee as well as Revenue filed appeals before the ITAT. 8. Major facts having taken from

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

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 of the ld. CIT(A), the assessee as well as Revenue filed appeals before the ITAT. 8. Major facts having taken from