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6 results for “bogus purchases”+ Section 264clear

Sorted by relevance

Mumbai121Delhi89Jaipur34Bangalore26Chandigarh17Kolkata15Chennai13Indore9Surat8Ahmedabad6Jodhpur6Lucknow6Raipur3Nagpur2Cuttack2Guwahati2Hyderabad2Allahabad2Varanasi1Amritsar1Panaji1Pune1Ranchi1Agra1

Key Topics

Section 271(1)(c)15Section 14814Addition to Income6Depreciation5Penalty5Survey u/s 133A5Section 133A4Section 142(1)2

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT,CENTERAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

ITA 688/JODH/2024[2013-14]Status: DisposedITAT Jodhpur02 Jun 2025AY 2013-14
For Respondent: \nShri Amit Kothari, C.A
Section 148Section 271(1)(c)

bogus or fictitious expenditure.\n3.1 The Ld. AR pointed out that the purchases were duly recorded in the books of\naccount, supported by internal vouchers where third-party bills were not available, and\nthe expenditure was incurred in the ordinary course of business. It was further submitted\nthat there was no rejection of books of account, nor any independent evidence

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCITL CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

ITA 687/JODH/2024[2012-13]Status: Disposed
ITAT Jodhpur
02 Jun 2025
AY 2012-13

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 133ASection 148Section 271(1)(c)

bogus or fictitious expenditure. 3.1 The Ld. AR pointed out that the purchases were duly recorded in the books of account, supported by internal vouchers where third-party bills were not available, and the expenditure was incurred in the ordinary course of business. It was further submitted that there was no rejection of books of account, nor any independent evidence

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

ITA 690/JODH/2024[2015-16]Status: DisposedITAT Jodhpur02 Jun 2025AY 2015-16

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 133ASection 148Section 271(1)(c)

bogus or fictitious expenditure. 3.1 The Ld. AR pointed out that the purchases were duly recorded in the books of account, supported by internal vouchers where third-party bills were not available, and the expenditure was incurred in the ordinary course of business. It was further submitted that there was no rejection of books of account, nor any independent evidence

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

ITA 689/JODH/2024[2014-15]Status: DisposedITAT Jodhpur02 Jun 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 133ASection 148Section 271(1)(c)

bogus or fictitious expenditure. 3.1 The Ld. AR pointed out that the purchases were duly recorded in the books of account, supported by internal vouchers where third-party bills were not available, and the expenditure was incurred in the ordinary course of business. It was further submitted that there was no rejection of books of account, nor any independent evidence

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

ITA 691/JODH/2024[2016-17]Status: DisposedITAT Jodhpur02 Jun 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 133ASection 148Section 271(1)(c)

bogus or fictitious expenditure. 3.1 The Ld. AR pointed out that the purchases were duly recorded in the books of account, supported by internal vouchers where third-party bills were not available, and the expenditure was incurred in the ordinary course of business. It was further submitted that there was no rejection of books of account, nor any independent evidence

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