BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

7 results for “bogus purchases”+ Reopening of Assessmentclear

Sorted by relevance

Mumbai4,437Delhi992Kolkata408Jaipur366Surat306Ahmedabad290Pune265Chennai252Chandigarh155Bangalore138Karnataka106Hyderabad99Raipur74Rajkot63Guwahati62Cochin59Indore52Calcutta46Amritsar45Nagpur37Lucknow28Agra21Patna21Visakhapatnam17Cuttack9Dehradun8Jodhpur7Ranchi6Varanasi6Jabalpur3Telangana2Orissa2SC1Punjab & Haryana1

Key Topics

Section 14813Addition to Income7Section 143(3)6Section 1475Section 153A5Section 10(38)4Section 2503Section 1323Disallowance3

SMT. PUSHPA CHHAJER,JODHPUR vs. ACIT,CIRCLE-1, JODHPUR

In the result, appeal of the assessee is partly allowed

ITA 136/JODH/2023[2014-15]Status: DisposedITAT Jodhpur02 Aug 2023AY 2014-15
Section 133ASection 143(1)Section 143(3)Section 148Section 234B

bogus purchases. Therefore it is humbly submits that the ld AO & CIT(A) had 25 Smt. Pushpa Chhajer treated entire purchase made from such party as profit without taken to consider the binding decision of law. P.B. Page 230 to 236.” 8. The ld. AR of the assessee argued that the assessee challenged reopening of assessment

DINESH KUMAR JAIN ,MUMBAI vs. ITO, BALOTRA

In the result, the appeal of the assessee bearing ITA No

Natural Justice3
Section 133A2
Survey u/s 133A2
ITA 374/JODH/2019[2011-12]Status: DisposedITAT Jodhpur16 Oct 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.374/Jodh/2019 Assessment Year: 2011-12

Section 143(3)Section 148Section 250

reopened u/s 148 related to purchase from party M/s Nakoda Marble amount to Rs.22,50,543/-. After examination of the information, it reveals that the part is defaulter under I.T.A. No.374/Jodh/2019 3 Assessment Year: 2011-12 VAT Act (Value Added Tax Act). So, the entire purchased was treated as bogus

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, the appeal is dismissed

ITA 529/JODH/2023[2013-14]Status: DisposedITAT Jodhpur25 Jun 2025AY 2013-14
Section 132Section 133ASection 142(1)Section 147Section 148Section 151Section 250Section 68

reopening of the case of the assessee has also been supplied vide AO's letter dated 02.02.2022. Subsequently, the assessee vide her letter dated 06.02.2022 submitted the part details called for and the assessee also filed her objection against reason for re-opening of the assessment of the assessee. The AO disposed off the objection of the assessee holding that

SHRI JITENDRA OJHA ,SIROHI vs. ITO,, SIROHI

In the result appeal of assessee is allowed in terms indicated hereinabove

ITA 484/JODH/2018[Shri Jitendra Ojha ]Status: DisposedITAT Jodhpur19 Mar 2020

Bench: Shri R.C.Sharma, Accountant Mrmber Shri Jiterndra Ojha Vs The Ito, S/O Sh. Mangi Lal Ojha , Sirohi. Chhoti Brahmpuri, Sirohi.

Section 132Section 139Section 143(3)Section 147Section 148Section 148(1)Section 149Section 153Section 153ASection 153C

bogus purchases allegedly made by the appellant from M/s. Thakkar Agro Industrial Chem Supplies P. Ltd. According to the revenue, the Director of M/s. Thakkar Agro Industrial Chem Supplies P.Ltd. in his statement had stated that there were no sales/ purchases but the transactions were only accommodation bills not involving any transactions. The Tribunal has recorded a finding of fact

SHRI MUKESH CHOUDHARY,JODHPUR vs. ITO, WARD-2(1), JODHPUR

In the result appeal of assessee is allowed in terms indicated hereinabove

ITA 573/JODH/2018[2009-10]Status: DisposedITAT Jodhpur19 Mar 2020AY 2009-10

Bench: Shri R.C. Sharma(Assessment Year-2009-10

Section 143(3)Section 148Section 7

bogus purchases allegedly made by the assessee from M/s. Thakkar Agro Industrial Chem Supplies P. Ltd. According to the revenue, the Director of M/s. Thakkar Agro Industrial Chem Supplies P. Ltd. in his statement had stated that there were no sales / purchases but the transactions were only accommodation bills not involving any transactions. The Tribunal has recorded a finding

ACIT, CENTRAL CIRCLE, BIKANER vs. M/S. MANOJ KUMAR VIPIN KUMAR , BIKANER

In the result, this appeal of the Revenue is dismissed

ITA 482/JODH/2018[2012-13]Status: DisposedITAT Jodhpur01 Feb 2021AY 2012-13

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Manoj Kumar Vipin Kumar, Central Circle, 118, New Dhan Mandi, Bikaner. Bikaner. Pan No. Aarfm 0027 E

Section 131

bogus companies before reaching to M/s Swift Tie Up Pvt. Ltd. Moreover M/s Swift Tie Up Pvt. Ltd. was not found functioning on given address. 12. At the outset, the ld. DR has vehemently relied on the order of the A.O. 13. On the contrary, the ld AR of the assessee has reiterated the same arguments as were raised before

RAJ KUMAR GOLECHA,PALI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR, AAYKAR BHAWAN, JODHPUR

Appeal of the assessee is allowed

ITA 515/JODH/2023[2014-15]Status: DisposedITAT Jodhpur10 Mar 2025AY 2014-15
Section 10(38)Section 132Section 132(4)Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250

purchased and sale equity shares of scripts Sun Asian. No incriminating documents found during the course of search proceedings. 4. That on the facts and circumstances of the case, both the AO and ld. CIT (A) erred have not brought on record any concrete material on record before holding the LTCG claimed