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15 results for “bogus purchases”+ Section 140Aclear

Sorted by relevance

Jaipur15Mumbai12Pune7Ahmedabad2Jodhpur1Delhi1Kolkata1

Key Topics

Section 143(3)15Section 153A15Section 13213Section 1443Section 1423Natural Justice2

DCIT, JAIPUR vs. JADAU JEWELLERS & MFG (P) LTD., JAIPUR

In the result, the appeals filed by the assessee are partly allowed and that of the Revenue are dismissed

ITA 502/JPR/2016[2010-11]Status: DisposedITAT Jaipur28 Feb 2017AY 2010-11
For Appellant: Shri Vijay Goyal and Shri Gulshan Agarwal, CAFor Respondent: Shri R.A. Verma, Addl.CIT - DR
Section 142Section 144Section 153A

Section 40(a)(ia) provides for certain disallowances in certain cases notwithstanding that those amounts are generally allowed under the general section. The computation u/s.29 has to be made u/s.145 on the basis of books of account regularly maintained by the assessee which the Assessing Officer did by estimating the profit at 5% of the sales. The learned Counsel

PRAMOD KUMAR CHOUDHARY,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 206/JPR/2025[2012-13]Status: DisposedITAT Jaipur09 Jul 2025AY 2012-13
For Appellant: Shri Vinod Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 143(3)Section 147Section 69

bogus purchases is also not\nbased on any enquiry or verification of record by the AO but this is simply\nreproduction of information received from the Investigation Wing. The said\ninformation is also incomplete as regards the details of the purchases and the\nparties from whom such purchases were made by the assessee. Thus the reasons\nrecorded

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

ITA 934/JPR/2016[2009-10]Status: DisposedITAT Jaipur30 Jul 2018AY 2009-10
Section 132Section 143(3)Section 153A

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

ITA 920/JPR/2016[2008-09]Status: DisposedITAT Jaipur30 Jul 2018AY 2008-09
Section 132Section 143(3)Section 153A

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

ITA 921/JPR/2016[2009-10]Status: DisposedITAT Jaipur30 Jul 2018AY 2009-10
Section 132Section 143(3)Section 153A

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

ITA 919/JPR/2016[2007-08]Status: DisposedITAT Jaipur30 Jul 2018AY 2007-08
Section 132Section 143(3)Section 153A

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

ITA 923/JPR/2016[2011-12]Status: DisposedITAT Jaipur30 Jul 2018AY 2011-12
Section 132Section 143(3)Section 153A

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

ITA 932/JPR/2016[2007-08]Status: DisposedITAT Jaipur30 Jul 2018AY 2007-08
Section 132Section 143(3)Section 153A

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

ITA 933/JPR/2016[2008-09]Status: DisposedITAT Jaipur30 Jul 2018AY 2008-09
Section 132Section 143(3)Section 153A

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

ITA 935/JPR/2016[2010-11]Status: DisposedITAT Jaipur30 Jul 2018AY 2010-11
Section 132Section 143(3)Section 153A

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

ITA 922/JPR/2016[2009-10]Status: DisposedITAT Jaipur30 Jul 2018AY 2009-10
Section 132Section 143(3)Section 153A

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

ITA 924/JPR/2016[2012-13]Status: DisposedITAT Jaipur30 Jul 2018AY 2012-13
Section 132Section 143(3)Section 153A

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

ITA 937/JPR/2016[2012-13]Status: DisposedITAT Jaipur25 Jul 2018AY 2012-13
Section 132Section 143(3)Section 153A

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

ITA 938/JPR/2016[2013-14/Q3]Status: DisposedITAT Jaipur25 Jul 2018
Section 132Section 143(3)Section 153A

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

ITA 936/JPR/2016[2011-12]Status: DisposedITAT Jaipur25 Jul 2018AY 2011-12
Section 132Section 143(3)Section 153A

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular