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12 results for “bogus purchases”+ Section 100clear

Sorted by relevance

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Key Topics

Section 143(3)48Addition to Income12Section 153A9Section 1459Section 142(1)3Section 1483Section 143(2)2Deduction2

DINESH KUMAR JAIN ,MUMBAI vs. ITO, BALOTRA

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

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

100 TTJ 892) - ITAT Ahmedabad Bench "The Hon'ble ITAT vide judgement dated 28-11-2005 has held that purchases made by assessee having been properly recorded in books of account and supported by authenticated purchase bills/vouchers, for which payments were made through banking channels, and sales against these purchases are not doubted, addition under section 69 was not justified

ITO, WARD, PHALODI, PHALODI vs. M/S RAMA ALLURE LLP, JODHPUR

In the result, appeal of the revenue is dismissed

ITA 135/JODH/2023[2020-21]Status: Disposed
ITAT Jodhpur
09 Oct 2023
AY 2020-21

Bench: The Date, The Appeal Is Finally Heard.”

Section 142(1)Section 143(2)Section 143(3)

100% stake holder and Managing Director. Thus, the capacity and creditworthiness of these cash creditor to give loan to the respondentwas proved. Genuineness of the transaction:- Genuineness of the transactions is proved by the fact that payments were made by account payee cheques. When the three essential ingredients duly proved to the satisfaction of the AO in respect

ASST COMMISSIONER OF INCOME TAX, BIKANER vs. MUKESH SHAH, SRIGANGANAGAR

In the result, the appeal of the revenue is dismissed

ITA 399/JODH/2023[2017-18]Status: DisposedITAT Jodhpur08 Jan 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 24

Section 2(13) of the IT Act which reads as under: "Business" includes any trading, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture." The above definition has used the words 'trade' 'commerce' or 'manufacture' or "any adventure or concern in the nature of trade, commerce or manufacture". The Hon'ble Gujarat High

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 143/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

100/- to be disallowed in F.Y. 2017-18 relevant to A.Y. 2018-19 out of the non-verifiable cash payments related to anaesthesia, Mewar Hospital Pvt. Ltd. vs. ACIT and further, as the verifiability of these expenses could not be ascertained by the AO since the appellant failed to get verified the cash payments related to anaesthesia amounting

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 140/JODH/2022[2014-15]Status: DisposedITAT Jodhpur12 Oct 2023AY 2014-15
Section 143(3)Section 145Section 153A

100/- to be disallowed in F.Y. 2017-18 relevant to A.Y. 2018-19 out of the non-verifiable cash payments related to anaesthesia, Mewar Hospital Pvt. Ltd. vs. ACIT and further, as the verifiability of these expenses could not be ascertained by the AO since the appellant failed to get verified the cash payments related to anaesthesia amounting

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 144/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

100/- to be disallowed in F.Y. 2017-18 relevant to A.Y. 2018-19 out of the non-verifiable cash payments related to anaesthesia, Mewar Hospital Pvt. Ltd. vs. ACIT and further, as the verifiability of these expenses could not be ascertained by the AO since the appellant failed to get verified the cash payments related to anaesthesia amounting

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 168/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18
Section 143(3)Section 145Section 153A

100/- to be disallowed in F.Y. 2017-18 relevant to A.Y. 2018-19 out of the non-verifiable cash payments related to anaesthesia, Mewar Hospital Pvt. Ltd. vs. ACIT and further, as the verifiability of these expenses could not be ascertained by the AO since the appellant failed to get verified the cash payments related to anaesthesia amounting

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 169/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19
Section 143(3)Section 145Section 153A

100/- to be disallowed in F.Y. 2017-18 relevant to A.Y. 2018-19 out of the non-verifiable cash payments related to anaesthesia, Mewar Hospital Pvt. Ltd. vs. ACIT and further, as the verifiability of these expenses could not be ascertained by the AO since the appellant failed to get verified the cash payments related to anaesthesia amounting

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 141/JODH/2022[2015-16]Status: DisposedITAT Jodhpur12 Oct 2023AY 2015-16
Section 143(3)Section 145Section 153A

100/- to be disallowed in F.Y. 2017-18 relevant to A.Y. 2018-19 out of the non-verifiable cash payments related to anaesthesia, Mewar Hospital Pvt. Ltd. vs. ACIT and further, as the verifiability of these expenses could not be ascertained by the AO since the appellant failed to get verified the cash payments related to anaesthesia amounting

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 139/JODH/2022[2012-13]Status: DisposedITAT Jodhpur12 Oct 2023AY 2012-13
Section 143(3)Section 145Section 153A

100/- to be disallowed in F.Y. 2017-18 relevant to A.Y. 2018-19 out of the non-verifiable cash payments related to anaesthesia, Mewar Hospital Pvt. Ltd. vs. ACIT and further, as the verifiability of these expenses could not be ascertained by the AO since the appellant failed to get verified the cash payments related to anaesthesia amounting

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 142/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

100/- to be disallowed in F.Y. 2017-18 relevant to A.Y. 2018-19 out of the non-verifiable cash payments related to anaesthesia, Mewar Hospital Pvt. Ltd. vs. ACIT and further, as the verifiability of these expenses could not be ascertained by the AO since the appellant failed to get verified the cash payments related to anaesthesia amounting

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 167/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17
Section 143(3)Section 145Section 153A

100/- to be disallowed in F.Y. 2017-18 relevant to A.Y. 2018-19 out of the non-verifiable cash payments related to anaesthesia, Mewar Hospital Pvt. Ltd. vs. ACIT and further, as the verifiability of these expenses could not be ascertained by the AO since the appellant failed to get verified the cash payments related to anaesthesia amounting