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4 results for “bogus purchases”+ Reopening of Assessmentclear

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Mumbai1,469Delhi444Kolkata239Ahmedabad210Jaipur203Surat107Chandigarh106Chennai100Bangalore77Pune70Rajkot67Raipur61Guwahati58Cochin58Hyderabad54Indore41Nagpur26Amritsar26Visakhapatnam22Patna21Lucknow17Agra13Dehradun9Ranchi7Cuttack6Varanasi6Jodhpur4Jabalpur3

Key Topics

Section 14811Section 1474Addition to Income4Section 2503Section 143(3)2Section 133A2Section 142(1)2Section 69A2Disallowance2

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

Survey u/s 133A2
Natural Justice2
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, appeal of the assessee 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

bogus Long Term Capital Gains (LTCG). An investigation into the assessee's transactions showed purchase and sale of Safal Herbs Ltd. shares, resulting in a calculated capital gain which was not declared in the return.", "held": "The Assessing Officer (AO) treated the amount of Rs. 7,45,080/- as unexplained cash credit under section 68 and added

MANGILAL DATLA,BANSWARA vs. INCOME TAX OFFICER, WARD BANSWARA, BANSWARA

In the result, the appeal filed by the assessee is allowed, both on legal issue\nas well as on facts

ITA 304/JODH/2025[2017-18]Status: DisposedITAT Jodhpur25 Jun 2025AY 2017-18
Section 115BSection 142(1)Section 147Section 148Section 250Section 69A

purchases is to\nbe added not substantial part of transaction—When in subsequent assessment year in AY 2011-\n12, AO himself made addition only @ 10% of net profit in assessment order passed under section\n143(3); book profit shown by assessee @ 11.45% for year under consideration was reasonable\nand justified-Therefore, assessee also succeeded on merit-Assssee's appeal allowed