BharatTax.net
SearchITATHigh CourtsSupreme CourtAI 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.

12 results for “bogus purchases”+ Section 263clear

Sorted by relevance

Mumbai153Delhi138Kolkata84Jaipur72Ahmedabad55Chennai46Bangalore45Chandigarh37Rajkot35Surat23Guwahati22Indore21Pune20Agra19Lucknow17Nagpur14Raipur13Supreme Court12Jodhpur12Amritsar6Hyderabad6Varanasi5Jabalpur4Cuttack4Patna3Ranchi3Panaji2Allahabad2Dehradun2

Key Topics

Section 143(3)46Section 153A17Addition to Income12Section 1459Section 1324Section 145(3)4Section 2502Section 234A2Section 142(1)2

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: DisposedITAT Jodhpur09 Oct 2023AY 2020-21

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

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

Bogus. The AO has arbitrarily without making any inquiry has doubted the identity of the Dubai Bank accounts & declared as ‘Undisclosed’. Also, the Ld. AO without assigning any strong reason or document evidence the audited financial statements of Aptus Trading DMCC and simply declared the funds provided by Mr. Arpit to Mr. Suresh as not explained. 9. It would

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT- CENTRAL CIRCLE-1 UDIAPUR, UDAIPUE

ITA 707/JODH/2024[2014-15]Status: DisposedITAT Jodhpur26 May 2025
Natural Justice2
AY 2014-15
Section 132Section 145(3)Section 153ASection 234ASection 250

purchase under new scheme/project with amended\nterms & conditions.\nB.4 In fact, unfortunately on account of adverse financial stringencies Shri Bharat\nManwani could not arrange the booking amount of first installment from the related\nbuyers. Not only this the financial position of Shri Bharat Manwani becomes critical in\nhis personal business activities and due to this reason in the market rumors

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

In the result, appeals of the assessee are partly allowed

ITA 708/JODH/2024[2015-16]Status: DisposedITAT Jodhpur26 May 2025AY 2015-16
Section 132Section 145(3)Section 153ASection 234ASection 250

purchased flats from the company but\nthe transactions mentioned in this ledger accounts were not executed with the company.\nThis is again avoiding tactics even when the assessee company has been caught with the\nevidences of cash transaction. There is cash transaction as recorded on these documents\nwith the flat purchasers, which is proved from these documents. The assessee company

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

263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand, the ld. DR supported the findings recorded in the orders of the lower authorities and prayed to sustain the addition

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

263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand, the ld. DR supported the findings recorded in the orders of the lower authorities and prayed to sustain the addition

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

263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand, the ld. DR supported the findings recorded in the orders of the lower authorities and prayed to sustain the addition

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

263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand, the ld. DR supported the findings recorded in the orders of the lower authorities and prayed to sustain the addition

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

263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand, the ld. DR supported the findings recorded in the orders of the lower authorities and prayed to sustain the addition

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

263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand, the ld. DR supported the findings recorded in the orders of the lower authorities and prayed to sustain the addition

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

263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand, the ld. DR supported the findings recorded in the orders of the lower authorities and prayed to sustain the addition

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

263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand, the ld. DR supported the findings recorded in the orders of the lower authorities and prayed to sustain the addition

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

263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand, the ld. DR supported the findings recorded in the orders of the lower authorities and prayed to sustain the addition