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117 results for “bogus purchases”+ Section 17(2)(iii)clear

Sorted by relevance

Mumbai1,650Delhi1,305Jaipur396Kolkata348Ahmedabad234Chennai231Surat195Bangalore191Chandigarh184Pune140Karnataka117Hyderabad111Indore107Raipur80Amritsar76Nagpur74Rajkot68Cochin59Guwahati43Lucknow43Visakhapatnam38Calcutta38Cuttack32Agra24Jodhpur23Allahabad22Patna10Telangana9SC6Varanasi6Panaji5Jabalpur2Gauhati2Ranchi1ASHOK BHAN DALVEER BHANDARI1Dehradun1

Key Topics

Section 26032Section 14813Section 12A11Addition to Income6Revision u/s 2636Survey u/s 133A6Section 139(1)5Section 1535Section 22A

THE DEPUTY COMMISSIONER OF INCOME vs. M/S. K.R.S. ENTERPRISES PVT

ITA/253/2015HC Karnataka21 Sept 2015

Bench: The Hon’Ble Mr. Justice B. M. Shyam Prasad

Section 115

purchased the subject property under the sale deed dated 03.06.2009. 6. The plaintiff, who has filed the suit in the year 2007 for the relief of declaration of title and also that the sale deeds dated 10.5.1986 and 06.09.1988 are non-est, has not impugned either the sale deeds dated 20.04.1995 or the sale 8 deed dated 03.06.2009. Initially

S N SIMHA vs. THE STATE OF KARNATAKA

In the result there is no merit in this writ petition and the

WP/24840/2012HC Karnataka04 Oct 2012

Bench: The Hon’Ble Mr. Justice Anand Byrareddy Writ Petition No. 24840 Of 2012 (La-Kiadb) Between: 1. S.N.Simha, Aged About 73 Years, Son Of Late G.R.Swamy, 2. S.N.Yamuna Devi, Wife Of Sri. S.N.Simha, Aged About 66 Years, Both Are Proprietors M/S. Viswabandhu Press & Sree Bharathi Cottage Industries Company, No.16, 1St Cross, Cottonpet, Bangalore – 560 053. …Petitioners (By Shri. S.P.Shankar, Senior Advocate For Shri. K.L.Sreenivas, Advocate For M/S. K.N.L. Associates) And: 1. The State Of Karnataka, Represented By Its Secretary, Commerce & Industries

Showing 1–20 of 117 · Page 1 of 6

5
Section 260A3
Section 1002
Depreciation2
Section 28(4)Section 3

17 acquisition of the land and any such dispute was no good reason to exclude the lands from acquisition and therefore, overruled the objections. It is further contended that the petitioners had filed a writ petition in WP 17387/2007 challenging the Preliminary Notification dated 9.3.2007 and the order passed by the third respondent as being illegal and without jurisdiction. There

SMT BASAVVA W/O RUDRAYYA NEELANNAVAR vs. SMT TANGEVVA W/O KALLAPPA KENCHANNAVAR

WP/31641/2008HC Karnataka14 Aug 2013

Bench: The Hon’Ble Mr.Justice Aravind Kumar Writ Petition No.31641/2008 (Lr) Between: 1. Smt Basavva W/O Rudrappa Neelannavar @ Byahatti, Age: 55 Years, R/O Unakal, Tq. & Dist: Hubli. 2. Iravva D/O Rudrappa Neelannavar, Age: 33 Years, R/O Amminabhavi, Tq. & Dist: Dharwad. ... Petitioners (By Sri.A.P.Murari For Sri. Anandkumar A Magadum, Adv.) And: 1. Smt Tangevva W/O Kallappa Kenchannavar Deceased By Lrs R.2 & R.5 (Amended As Per Court Order Dated: 12.11.2010) 2. Neelavva W/O Gadigeppa Mensikayi Age Major, R/O Unakal, Tq. Hubli, Dist: Dharwad. R

Section 45Section 77A

bogus entries and as such they were not : 15 : challenged. He would submit that landlord is in possession and cultivating the land personally. 8. Having heard the learned advocates appearing for the parties, on perusal of the case papers, records made available by the Government Advocate and authorities relied upon by the respective learned advocates, I am of the considered

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA CO-OPERATIVE MILK PRODUCERS

Appeal is dismissed with costs

ITA/70/2007HC Karnataka26 Sept 2012

Bench: The Hon’Ble Mr. Justice N.K.Sudhindrarao R.S.A.No.70/2007

Section 100

17 of the Registration Act? 2. Can there be a declaration that the sale deed with respect to agricultural property in favour of a company is valid in the light of bar contained in Section 79(b) of Land Reforms Act? 3. Can there be a declaration that the sale deed with respect to property which has vested

CONVERGYTICS SOLUTIONS PVT LTD vs. STATE OF KARNATAKA

WP/6811/2022HC Karnataka30 Sept 2022

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

Section 482

bogus documents which prompted him to hold that the power under Section 102 CrPC can be exercised. 9. In Bharath Overseas Bank v. Minu Publication [1988 MLW (Cri) 106] a learned Single Judge of the Madras High Court considered the same question and came to the conclusion that the expression “property” would include the money in the bank account

THE COMMISSIONER OF INCOME TAX vs. M/S KRUPANIDHI EDUCATIONAL TRUST

In the result, the appeal stands dismissed

ITA/47/2013HC Karnataka22 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 12ASection 13Section 260

purchased a BMW car - 6 - (iv) the Assessee was availing loans in cash from Sindhi financiers and was repaying in cash; (v) the assessee was not maintaining accounts on a regular basis; the assessee was migrating from a particular software to another software; (vi) the assessee violated 13 (1) (c) of the Act; and (vii) the original trust deed dated

G RAMACHAR vs. THE STATE OF KARNATAKA

WP/18939/2009HC Karnataka18 Mar 2016

Bench: ABHAY SHREENIWAS OKA (CJ),B.V.NAGARATHNA

Section 22A

III and IV, respectively; (i) declaring the holidays that shall be observed in the registration offices; and (j) generally, regulating the proceedings of the Registrars and Sub- Registrars. (2) The rules so made shall be submitted to the State Government for approval, and, after they have been approved, they shall be published in the Official Gazette, and on publication shall

THE COMMR OF INCOME TAX vs. M/S DYNAMIC ENTERPRISE

The appeal stands dismissed

ITA/1414/2006HC Karnataka16 Sept 2013

Bench: This Bench.

Section 148Section 2(47)Section 45(4)

purchased when the firm was having two partners, namely, Shri Anurag Jan and Shri L.P.Jain. The firm had done no 6 business all through its existence. The receipt of rents and commission for assessment year 1994-95 were found as bogus. The immovable property was not utilized to earn paltry sums during the existence of the firm. The new partners

COMMISSIONER OF INCOME TAX vs. SRI.M.R.JANAKIRAM (HUF)

The appeal is allowed

WTA/19/2015HC Karnataka29 Jan 2020

Bench: ARAVIND KUMAR,E.S.INDIRESH

Section 449Section 456Section 456(1)Section 456(2)Section 483

iii. Since its execution, respondent has been paying the paltry rent of Rs.1,250/- per month. The Company Court vide order dated 01.04.2004 ordered for winding up of Mysore Kirloskar Limited, pursuant to the petitioner in Company Petition No.166/2001. On 29.07.2011, the Official Liquidator filed an application in Company Application No.826/2011, seeking to declare the lease deed

D SIDDAYYA vs. THE STATE OF KARNATAKA

WP/106417/2016HC Karnataka21 Sept 2017

Bench: The Hon’Ble Mr. Justice K. Somashekar

purchased the E- stamp paper on 26.04.2016 at 5.27 PM and on the same day she files the affidavit on the E-Stamp paper before the Advocate Notary and the same is submitted before the Special Tahasildar and the Tahasildar after verification has issued caste certificate to the respondent No.6, being the contested candidate for the post of Adhyaksha

THE COMMISSIONER OF INCOME TAX vs. M/S BPL SANYO FINANCE LTD

In the result, the appeal filed by the revenue is

ITA/652/2006HC Karnataka11 Sept 2013

Bench: The Tribunal Was Arising From The Order Dated 4Th June 2004 Passed By The Commissioner Of Income Tax (Appeals) Bangalore (For Short “The

Section 115JSection 133Section 139Section 139(5)Section 143(1)Section 143(3)Section 260ASection 271Section 271(1)Section 271(1)(c)

17. From the aforesaid observations, it is clear while dealing with the case of revenue, the Tribunal has assumed everything in favour of the assessee/lessor. For instance, while dealing with the submission that the conduct of the assessee was unbelievable that it did not even verify existence of the rolls, the Tribunal has gone to the extent in observing that

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

bogus transactions and there is no transaction of 103 M.S.Rolls from Mumbai to Bellary. On the basis of the said survey report, a show cause notice was issued to the assessee calling upon them to furnish certain information as to why remedial action be not taken to disallow the depreciation on assets leased to BSAL. However, no reply has been

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

2), Bangalore. I also enclose a copy of letter dated 01.01.2004 from M/s.Pan Transports and carriers Ltd. (ii) I enclose herein a copy of the agreement of sale dated 01.10.2003 executed by me on behalf of Smt.S.Parvathi, with M/s. Pan Transports and Carriers Ltd., along with copy of cash receipt dated 20.10.2003 for `40 lakhs. (iii) The sale proceeds

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

2), Bangalore. I also enclose a copy of letter dated 01.01.2004 from M/s.Pan Transports and carriers Ltd. (ii) I enclose herein a copy of the agreement of sale dated 01.10.2003 executed by me on behalf of Smt.S.Parvathi, with M/s. Pan Transports and Carriers Ltd., along with copy of cash receipt dated 20.10.2003 for `40 lakhs. (iii) The sale proceeds

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

2), Bangalore. I also enclose a copy of letter dated 01.01.2004 from M/s.Pan Transports and carriers Ltd. (ii) I enclose herein a copy of the agreement of sale dated 01.10.2003 executed by me on behalf of Smt.S.Parvathi, with M/s. Pan Transports and Carriers Ltd., along with copy of cash receipt dated 20.10.2003 for `40 lakhs. (iii) The sale proceeds

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

2), Bangalore. I also enclose a copy of letter dated 01.01.2004 from M/s.Pan Transports and carriers Ltd. (ii) I enclose herein a copy of the agreement of sale dated 01.10.2003 executed by me on behalf of Smt.S.Parvathi, with M/s. Pan Transports and Carriers Ltd., along with copy of cash receipt dated 20.10.2003 for `40 lakhs. (iii) The sale proceeds

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

2), Bangalore. I also enclose a copy of letter dated 01.01.2004 from M/s.Pan Transports and carriers Ltd. (ii) I enclose herein a copy of the agreement of sale dated 01.10.2003 executed by me on behalf of Smt.S.Parvathi, with M/s. Pan Transports and Carriers Ltd., along with copy of cash receipt dated 20.10.2003 for `40 lakhs. (iii) The sale proceeds

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S KITTUR RANI CHENNAMMA URBAN CREDIT

ITA/100200/2015HC Karnataka06 Jan 2016

Bench: H.BILLAPPA,P.S.DINESH KUMAR

Section 96

bogus document and no sale consideration is paid by the plaintiff. On the basis of the pleadings, the trial court framed following issues. 6 i) Whether the plaintiff proves that on 12.4.2005 defendant No.1 has executed an agreement of sale agreeing to sell the suit property for a total consideration of Rs.29 lakhs? ii) Whether the plaintiff proves that part

RAMA vs. STATE OF KARNATAKA

WP/27625/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP FOR R-1 & R-3 R-2 SERVED) THIS WRIT PETITION IS FILED UNDER ARTICLES

SRI SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

WP/29668/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP FOR R-1 & R-3 R-2 SERVED) THIS WRIT PETITION IS FILED UNDER ARTICLES