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16 results for “bogus purchases”+ Section 41(1)clear

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Key Topics

Section 143(3)47Section 153A21Addition to Income16Section 1459Section 1327Section 145(3)7Section 2504Section 142(1)4Section 234A3

DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

ITA 30/JODH/2020[2014-15]Status: DisposedITAT Jodhpur12 Jan 2023AY 2014-15
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri Venkatesh V. (JCIT-Sr.DR)
Section 143(1)

bogus - Held, yes - Whether since Assessing Officer had drawn an adverse conclusion only on account of non-verifiability of sundry creditors but there being no dispute as regards purchases and trading results having been accepted, addition made under section 68 was not sustainable - Held, yes [Paras 15.2 & 15.3] [In favour of assessee]" In the case of Continental Carbon India

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 Jodhpur
Natural Justice3
Disallowance2
25 Jun 2025
AY 2013-14
Section 132Section 133ASection 142(1)Section 147Section 148Section 151Section 250Section 68

41,428/-. This is just\narbitrary, malafide and illegal calculation of profit made by the AO by taking purchase\nprice of whole purchase @ 15.93. There might be so many other purchase prices as well\nas sale prices of shares sold on different dates. Why the AO chose this particular price, is\nonly known to the AO. When there is figure

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

41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related to services

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

41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related to services

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

41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related to services

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

41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related to services

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

41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related to services

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

41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related to services

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

41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related to services

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

41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related to services

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

41 (Del) 12.5 We have heard the rival contention, perused the material available on record and gone through the judgment relied upon by Mewar Hospital Pvt. Ltd. vs. ACIT both the parties to drive home to their respective contentions advanced before us. The Bench noted that the assessee is a corporate serving the medical services and health related to services

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

ITA 709/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 May 2025AY 2016-17

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 145(3)Section 153ASection 234ASection 250

bogus purchase issue wherein the additions have been upheld in principle even when the books of accounts have not been rejected. In this regard the following judgment is also hereby referred to wherein the addition has been upheld even where the books of accounts were not rejected. Case referred Shree Krishan Kripa Feeds v/s CIT, Karnal 101 Taxman.com

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

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

1. Correct Facts and position: At the very outset we have to submit correct facts and\nposition in the present case which have also been furnished before the ld. AO however\nthe ld. AO did not consider the same in their true perspective and sense but ignored and\nproceeded his own guess work presumption and suspicion.\n1.1In this respect

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)

purchase vouchers of goods transferred from OME has been explained by the assessee and a detailed note in the form of explanation has been filed—Likewise partner N has filed his returns year after year—His statement of account shows that he was having capital balance of Rs. 4,02,217 as on 31st March, 2006 which far exceeds

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

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

ITA 160/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jan 2025AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

Section 142(1)Section 143(2)Section 143(3)Section 40

purchases, closing stock details, led to the legitimate Inference that the books/supporting evidences/bills vouchers had not been properly particularly when there was a steep fall in net profit rate, in the year under consideration there was loss of 6.97% of receipts whereas in the immediately preceding year the assessce had declared net profit at 7.23% of receipts 5.5 In view