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3 results for “disallowance”+ Bogus/Accommodation Entryclear

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Mumbai22Delhi20Surat4Kolkata3Hyderabad2Jaipur1Indore1Ahmedabad1

Key Topics

Section 26310Section 686Section 1444Section 2503Section 14A3Addition to Income2

A R UDYOG,HOWRAH vs. ITO, WARD 46(3), KOLKATA

In the result, the appeal filed by the assessee is partly allowed for\nstatistical purposes

ITA 1166/KOL/2025[2011-2012]Status: DisposedITAT Kolkata08 Oct 2025AY 2011-2012
Section 139Section 144Section 148Section 250Section 68

bogus/accommodation entries and thereafter the\nissue shall be decided by the Ld. AO as per law.\n11. As regards the purchases from Jayshree Sales Corporation of\n*4,30,100/- and Metal and Alloy Syndicate of ₹4,74,247/-, the assessee\ncontends that it had not made any such transactions with the said\nparties. Since the assessee is denying making

M/S. PEARL TRACOM PVT. LTD.,KOLKATA vs. PCIT-4, KOLKATA, KOLKATA

ITA 495/KOL/2022[2012-2013]Status: Disposed
ITAT Kolkata
06 Mar 2023
AY 2012-2013

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 143(3)Section 263

bogus/accommodation entries. 12. We have heard rival contentions and perused the records placed before us and also perused the assessment orders passed in the set aside proceedings and the decisions cited before us by both the parties. Through this appeal the assessee has raised various grounds of appeal but the sole grievance is that ld. Pr. CIT was wholly unjustified

SUBHLABH REALCON PVT. LTD.,KOLKATA vs. I.T.O.,WARD-5(1), KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 1226/KOL/2019[2012-13]Status: DisposedITAT Kolkata02 Jan 2023AY 2012-13
Section 131Section 142(1)Section 143(1)Section 143(2)Section 144Section 14ASection 250Section 68

bogus/accommodation entry in the form of share capital and security premium. Therefore, under these facts and circumstances, we find no infirmity in the finding of the ld. CIT(A) confirming the addition of Rs.11,72,00,000/- made u/s. 68 of the Act. This ground of assessee’s appeal is dismissed. 11. Ground no. 3 is with regard