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106 results for “bogus purchases”+ Reopening of Assessmentclear

Sorted by relevance

Mumbai4,496Delhi1,012Kolkata421Jaipur377Surat308Ahmedabad293Chennai257Pune188Chandigarh149Bangalore149Hyderabad107Karnataka106Raipur72Rajkot68Guwahati62Cochin59Indore52Calcutta46Amritsar45Nagpur35Lucknow28Visakhapatnam24Patna22Agra21Dehradun9Ranchi8Cuttack8Jodhpur7Varanasi6Jabalpur3Orissa2Telangana2SC1Punjab & Haryana1

Key Topics

Section 26032Section 14818Section 139(1)5Section 1535Section 1475Revision u/s 2635Section 143(1)2Reopening of Assessment2Survey u/s 133A2

SRI C M MAHADEVA S/O SRI MANCHE GOWDA vs. THE COMMISSIONER OF INCOME TAX

The appeal stands allowed

ITA/795/2009HC Karnataka24 Aug 2015

Bench: B.MANOHAR,VINEET SARAN

Section 139Section 143(1)Section 147Section 148Section 255(6)Section 260Section 69

purchase of a residential house for Rs.10 lacs. 11. In response to the summons issued, the assessee had informed that the source of investment was from the HUF funds. The Assessing Officer does not state that such explanation was not correct, nor does he give reasons for not accepting such explanation given by the assessee in response to the summons

Showing 1–20 of 106 · Page 1 of 6

THE COMMISSIONER OF INCOME TAX vs. M/S MAA COMMUNICATION BOZELL LTD

The appeal is allowed

ITA/523/2006HC Karnataka04 Sept 2013

Bench: B.MANOHAR,DILIP B.BHOSALE

Section 133ASection 143(1)Section 143(2)Section 148Section 260Section 260ASection 32Section 80M

purchased from M/s.B.M.Steels (P) Ltd., and leased to BSAL. In the reopening proceedings initiated by the Department, the discrepancies were pointed. During the enquiry, M/s. BPL Sanyo Finance Limited withdrew their claim for depreciation. Accordingly, the Assessing Officer concluded that BPL Sanyo Finance Ltd., is a party to such a bogus

COMMISSIONER OF INCOME TAX vs. S.MADHAVA, M/S BELLARY STEEL ROLING MILLS,

The appeals are allowed

ITA/5034/2009HC Karnataka13 Aug 2012

Bench: N.KUMAR,H.S.KEMPANNA

Section 139(1)Section 148Section 153Section 260

bogus. The amount [taxes paid LESS cash declared] is actually unaccounted funds of the assessee group and the same has to be brought to tax as the income for the assessment year 1998-99 which has escaped the assessment. 12. Dealing with the letters produced by the assessee, he observed that the letter is very cryptic and is not supported

COMMISSIONER OF INCOME TAX vs. S.PARVATHI MADHAVA

The appeals are allowed

ITA/5037/2009HC Karnataka13 Aug 2012

Bench: N.KUMAR,H.S.KEMPANNA

Section 139(1)Section 148Section 153Section 260

bogus. The amount [taxes paid LESS cash declared] is actually unaccounted funds of the assessee group and the same has to be brought to tax as the income for the assessment year 1998-99 which has escaped the assessment. 12. Dealing with the letters produced by the assessee, he observed that the letter is very cryptic and is not supported

COMMISSIONER OF INCOME TAX vs. S.MADHAVA, M/S BELLARY STEEL ROLING MILLS,

The appeals are allowed

ITA/5035/2009HC Karnataka13 Aug 2012

Bench: N.KUMAR,H.S.KEMPANNA

Section 139(1)Section 148Section 153Section 260

bogus. The amount [taxes paid LESS cash declared] is actually unaccounted funds of the assessee group and the same has to be brought to tax as the income for the assessment year 1998-99 which has escaped the assessment. 12. Dealing with the letters produced by the assessee, he observed that the letter is very cryptic and is not supported

COMMISSIONER OF INCOME TAX vs. S.MADHAVA (HUF)

The appeals are allowed

ITA/5036/2009HC Karnataka13 Aug 2012

Bench: N.KUMAR,H.S.KEMPANNA

Section 139(1)Section 148Section 153Section 260

bogus. The amount [taxes paid LESS cash declared] is actually unaccounted funds of the assessee group and the same has to be brought to tax as the income for the assessment year 1998-99 which has escaped the assessment. 12. Dealing with the letters produced by the assessee, he observed that the letter is very cryptic and is not supported

COMMISSIONER OF INCOME TAX vs. S.MADHAVA (HUF)

The appeals are allowed

ITA/5038/2009HC Karnataka13 Aug 2012

Bench: N.KUMAR,H.S.KEMPANNA

Section 139(1)Section 148Section 153Section 260

bogus. The amount [taxes paid LESS cash declared] is actually unaccounted funds of the assessee group and the same has to be brought to tax as the income for the assessment year 1998-99 which has escaped the assessment. 12. Dealing with the letters produced by the assessee, he observed that the letter is very cryptic and is not supported

SRI. GURUPRASAD vs. GOVERNMENT OF KARNATAKA

WP/8176/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

reopened after long number of years when the applicants seek for mutating the revenue records in the changed circumstances like seeking entry on the death of the grantee, holder or owner of the land and in such circumstances the revenue entries which have been in existence from time immemorial is sought to be doubted and under that pretext the proceedings

P. D. PONNAPPA vs. STATE OF KARNATAKA

WP/12975/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

reopened after long number of years when the applicants seek for mutating the revenue records in the changed circumstances like seeking entry on the death of the grantee, holder or owner of the land and in such circumstances the revenue entries which have been in existence from time immemorial is sought to be doubted and under that pretext the proceedings

R NAGARATHNA vs. STATE OF KARNATAKA

WP/8187/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

reopened after long number of years when the applicants seek for mutating the revenue records in the changed circumstances like seeking entry on the death of the grantee, holder or owner of the land and in such circumstances the revenue entries which have been in existence from time immemorial is sought to be doubted and under that pretext the proceedings

B YUVARAJ vs. THE STATE OF KARNATAKA

WP/56988/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

reopened after long number of years when the applicants seek for mutating the revenue records in the changed circumstances like seeking entry on the death of the grantee, holder or owner of the land and in such circumstances the revenue entries which have been in existence from time immemorial is sought to be doubted and under that pretext the proceedings

MR C V MANJUNATHA vs. THE STATE OF KARNATAKA

WP/235/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

reopened after long number of years when the applicants seek for mutating the revenue records in the changed circumstances like seeking entry on the death of the grantee, holder or owner of the land and in such circumstances the revenue entries which have been in existence from time immemorial is sought to be doubted and under that pretext the proceedings

SRI SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

WP/29668/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

reopened after long number of years when the applicants seek for mutating the revenue records in the changed circumstances like seeking entry on the death of the grantee, holder or owner of the land and in such circumstances the revenue entries which have been in existence from time immemorial is sought to be doubted and under that pretext the proceedings

SMT. V.KRISHNAMMA vs. THE STATE OF KARNATAKA

WP/36324/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

reopened after long number of years when the applicants seek for mutating the revenue records in the changed circumstances like seeking entry on the death of the grantee, holder or owner of the land and in such circumstances the revenue entries which have been in existence from time immemorial is sought to be doubted and under that pretext the proceedings

RAJAPPA vs. THE STATE OF KARNATAKA

WP/50955/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

reopened after long number of years when the applicants seek for mutating the revenue records in the changed circumstances like seeking entry on the death of the grantee, holder or owner of the land and in such circumstances the revenue entries which have been in existence from time immemorial is sought to be doubted and under that pretext the proceedings

SRI B S PATIL vs. THE STATE OF KARNATAKA

WP/23435/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

reopened after long number of years when the applicants seek for mutating the revenue records in the changed circumstances like seeking entry on the death of the grantee, holder or owner of the land and in such circumstances the revenue entries which have been in existence from time immemorial is sought to be doubted and under that pretext the proceedings

SRI SANJAY JAYARAM vs. THE STATE OF KARNATAKA

WP/15270/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

reopened after long number of years when the applicants seek for mutating the revenue records in the changed circumstances like seeking entry on the death of the grantee, holder or owner of the land and in such circumstances the revenue entries which have been in existence from time immemorial is sought to be doubted and under that pretext the proceedings

BORALINGAIAH vs. STATE OF KARNATAKA

WP/33339/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

reopened after long number of years when the applicants seek for mutating the revenue records in the changed circumstances like seeking entry on the death of the grantee, holder or owner of the land and in such circumstances the revenue entries which have been in existence from time immemorial is sought to be doubted and under that pretext the proceedings

S B JAGADEESH vs. STATE OF KARNATAKA

WP/51160/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

reopened after long number of years when the applicants seek for mutating the revenue records in the changed circumstances like seeking entry on the death of the grantee, holder or owner of the land and in such circumstances the revenue entries which have been in existence from time immemorial is sought to be doubted and under that pretext the proceedings

RAMA vs. STATE OF KARNATAKA

WP/27625/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

reopened after long number of years when the applicants seek for mutating the revenue records in the changed circumstances like seeking entry on the death of the grantee, holder or owner of the land and in such circumstances the revenue entries which have been in existence from time immemorial is sought to be doubted and under that pretext the proceedings