BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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.

5 results for “bogus purchases”+ Section 153Aclear

Sorted by relevance

Mumbai1,137Delhi1,046Jaipur286Chennai234Bangalore192Hyderabad111Chandigarh105Pune80Kolkata75Visakhapatnam60Cochin59Nagpur57Amritsar41Surat40Ahmedabad38Indore33Guwahati32Raipur32Allahabad29Jodhpur17Agra16Rajkot16Patna15Ranchi14Lucknow13Karnataka5Dehradun5Jabalpur3Cuttack2Calcutta1Gauhati1Telangana1

Key Topics

Section 26030Section 14810Section 139(1)5Section 1535Revision u/s 2635

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, M/S BELLARY STEEL ROLING MILLS,

The appeals are allowed

ITA/5034/2009
HC Karnataka
13 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

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