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1,868 results for “bogus purchases”+ Disallowanceclear

Sorted by relevance

Mumbai1,868 Delhi968 Kolkata270 Jaipur255 Ahmedabad245 Chennai221 Bangalore169 Chandigarh147 Surat143 Hyderabad96 Pune95 Indore95 Raipur94 Amritsar69 Cochin59 Lucknow54 Rajkot53 Guwahati50 Nagpur50 Visakhapatnam44 Allahabad31 Agra28 Jodhpur26 Ranchi16 Cuttack12 Patna11 Dehradun11 Supreme Court5 Jabalpur4 Panaji2 Varanasi1

Key Topics

Addition to Income82 Section 14871 Section 14769 Section 143(3)65 Disallowance56 Section 153C55 Section 271(1)(c)47 Bogus Purchases40 Section 25031 Section 14A

INCOME TAX OFFICER-23(3)(1), MUMBAI, MUMBAI vs. SATGURU GEMS, MUMBAI

In the result, both the appeals of the R

ITA 4613/MUM/2023[2011-12]Status: DisposedITAT Mumbai30 Aug 2024AY 2011-12

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

For Appellant: Ms. Rajeshwari Menon, Sr. DRFor Respondent: Mr. K A Viadyalingan

disallowance of the bogus purchase in allowance of the bogus purchase in entirely stating that the purchases shown from respective

INCOME TAX OFFICER-23(3)(1), MUMBAI vs. SATGURU GEMS, MUMBAI

In the result, both the appeals of the R

ITA 4644/MUM/2023[2012-13]Status: DisposedITAT Mumbai30 Aug 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh ()

Showing 1–20 of 1,868 · Page 1 of 94

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31

Section 143(2)26

Reopening of Assessment22

For Appellant: Ms. Rajeshwari Menon, Sr. DR

For Respondent: Mr. K A Viadyalingan

disallowance of the bogus purchase in allowance of the bogus purchase in entirely stating that the purchases shown from respective

ITO41(2)(3),MUMBAI, BKC, MUMBAI vs. NIRMIT JATIN LATHIA, MUMBAI

In the result, both the appeals of the assessee and Revenue

ITA 4828/MUM/2023[2010]Status: DisposedITAT Mumbai28 May 2024

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2010-11 Nirmit Jatin Lathia, Ito 29(2)(2), 2B/101, Jain Upashraya Lane, Kautilya Bhavan, Bkc, Vs. Tagore Nagar, Vikhroli East, Mumbai-400051. Mumbai-400083. Pan No. Acgpl 0296 F Appellant Respondent Assessment Year: 2010-11 Ito 41(2)(3), Nirmit Jatin Lathia, Room No. 732, Om Sai Chs, Bldg. No. 2, B-Wing, Kautilya Bhavan, Bkc, Vs. Flat No. 101, Opp Bharat Nagar Mumbai-400051. Jain Upashraya Lane, Vikhroli (E), Mumbai-400083. Pan No. Acgpl 0296 F Appellant Respondent

For Appellant: Mr. Sunil Shinde, Sr. DRFor Respondent: Mr. Mandar Vaidya

Section 1Section 129Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 148

Disallowance of Bogus Purchases: 4. Disallowance of Bogus Purchases: a. The Id. A.O. erred in law and on facts in making

NIRMIT JATIN LATHIA,MUMBAI vs. ITO 29(2)(2), MUMBAI

In the result, both the appeals of the assessee and Revenue

ITA 4784/MUM/2023[2010-11]Status: DisposedITAT Mumbai28 May 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2010-11 Nirmit Jatin Lathia, Ito 29(2)(2), 2B/101, Jain Upashraya Lane, Kautilya Bhavan, Bkc, Vs. Tagore Nagar, Vikhroli East, Mumbai-400051. Mumbai-400083. Pan No. Acgpl 0296 F Appellant Respondent Assessment Year: 2010-11 Ito 41(2)(3), Nirmit Jatin Lathia, Room No. 732, Om Sai Chs, Bldg. No. 2, B-Wing, Kautilya Bhavan, Bkc, Vs. Flat No. 101, Opp Bharat Nagar Mumbai-400051. Jain Upashraya Lane, Vikhroli (E), Mumbai-400083. Pan No. Acgpl 0296 F Appellant Respondent

For Appellant: Mr. Sunil Shinde, Sr. DRFor Respondent: Mr. Mandar Vaidya

Section 1Section 129Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 148

Disallowance of Bogus Purchases: 4. Disallowance of Bogus Purchases: a. The Id. A.O. erred in law and on facts in making

DEPUTY COMMISSIONER OF INCOME TAX -23(1) , MUMBAI vs. KALPSARU DIAMONDS, MUMBAI

In the result, the grounds raised by the assessee as well as In the result, the grounds raised by the assessee as well as Revenue are allowed for statistical purposes

ITA 3400/MUM/2023[2012-13]Status: DisposedITAT Mumbai28 Mar 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Years: 2012-13 Kalpsaru Diamonds, Acit 23(2), Jw 8040/250, Bharat Diamond Piramal Chambers, Vs. Bourse, Bkc, Bandra East, Mumbai-400013. Mumbai-400051. Pan No. Aaafk 6960 H Appellant Respondent Assessment Years: 2012-13 Dy. Cit-23(1), Kalpsaru Diamonds, Room No. 511, Fifth Floor, Jw 8040/250, Bharat Diamond Piramal Chambers, Parel, Vs. Bourse, Bkc, Bandra East, Lalbaugh-400012. Mumbai-400051. Pan No. Aaafk 6960 H Appellant Respondent

For Respondent: Mr. Ajay Singh

Section 143(3)Section 148Section 69C

bogus purchases are liable to be disallowed. cases entire bogus purchases are liable to be disallowed. cases entire bogus purchases

KALPSARU DIAMONDS ,MUMBAI vs. ACIT 23(2), MUMBAI

In the result, the grounds raised by the assessee as well as In the result, the grounds raised by the assessee as well as Revenue are allowed for statistical purposes

ITA 3223/MUM/2023[2012-13]Status: DisposedITAT Mumbai28 Mar 2024AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Years: 2012-13 Kalpsaru Diamonds, Acit 23(2), Jw 8040/250, Bharat Diamond Piramal Chambers, Vs. Bourse, Bkc, Bandra East, Mumbai-400013. Mumbai-400051. Pan No. Aaafk 6960 H Appellant Respondent Assessment Years: 2012-13 Dy. Cit-23(1), Kalpsaru Diamonds, Room No. 511, Fifth Floor, Jw 8040/250, Bharat Diamond Piramal Chambers, Parel, Vs. Bourse, Bkc, Bandra East, Lalbaugh-400012. Mumbai-400051. Pan No. Aaafk 6960 H Appellant Respondent

For Respondent: Mr. Ajay Singh

Section 143(3)Section 148Section 69C

bogus purchases are liable to be disallowed. cases entire bogus purchases are liable to be disallowed. cases entire bogus purchases

INCOME TAX OFFICER, PIRAMAL CHAMBERS MUMBAI vs. BHARAT HIRALAL SHAH, MUMBAI

In the result, the appeal of the Revenue is allowed for eal of the Revenue is allowed for statistical purposes

ITA 729/MUM/2025[2010]Status: DisposedITAT Mumbai12 Aug 2025

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2010-11 Ito, Bharat Hiralal Shah, 501 5Th Floor, Income Tax Office 220, 4Th Floor Badrikashram 1St Piramal Chambers Lalbaug, Vs. Khetwadi Lane, Mumbai-400012. Mumbai-400004. Pan No. Aaeps 5511 N Appellant Respondent

For Appellant: Ms. Khushali PandyaFor Respondent: Mr. Pravin Salunkhe, Sr. DR

bogus purchase, by stating that the purchases disallowance of the bogus purchase, by stating that the purchases disallowance of the bogus

BHARAT DE vs. HI DAGHA,THANEVS.ITO WARD 3(1), KALYAN

In the result, both the appeals of the assessee are dismissed

ITA 3314/MUM/2023[2010-11]Status: DisposedITAT Mumbai07 Feb 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 & Assessment Year: 2010-11 Bharat Devshi Dagha, Ito, Ward 3(1), 3/13, Geet Govind Chs. Rani Mansion Manpada Road, Vs. Maharashtra-421301. Dombivli East-421 201. Pan No. Aarpd 9399 Q Appellant Respondent

For Appellant: Mr. Kalpesh Khatri, CAFor Respondent: Mr. Surendra Kumar Meena, Sr. DR

Section 147Section 148

disallowed the the the entire entire entire bogus bogus bogus purchases purchases purchases amounting amounting amounting to Rs.12,89,039/-. Similarly

BHARAT DE vs. HI DAGHA,THANEVS.ITO WARD 3(1), KALYAN

In the result, both the appeals of the assessee are dismissed

ITA 3315/MUM/2023[2009-10]Status: DisposedITAT Mumbai07 Feb 2024AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 & Assessment Year: 2010-11 Bharat Devshi Dagha, Ito, Ward 3(1), 3/13, Geet Govind Chs. Rani Mansion Manpada Road, Vs. Maharashtra-421301. Dombivli East-421 201. Pan No. Aarpd 9399 Q Appellant Respondent

For Appellant: Mr. Kalpesh Khatri, CAFor Respondent: Mr. Surendra Kumar Meena, Sr. DR

Section 147Section 148

disallowed the the the entire entire entire bogus bogus bogus purchases purchases purchases amounting amounting amounting to Rs.12,89,039/-. Similarly

ITO 6 (1)(1), MUMBAI vs. M/S A J COAL PVT LTD., MUMBAI

In the result, both the appeals of the assessee and the In the result, both the appeals of the assessee and the In the result, both the appeals of the assessee and the Revenue are dismissed

ITA 5718/MUM/2019[2009-10]Status: DisposedITAT Mumbai10 Jul 2023AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 Ito-6(1)(1), M/S A.J. Coal Pvt. Ltd., Aayakar Bhavan, 24A, Coal Depot, Sewree (E), Vs. Room No. 503, 5Th Floor, M.K. Mumbai-400015. Road, New Marine Lines, Mumbai-400020. Pan No. Aabca 0386 M Appellant Respondent Assessment Year: 2009-10 M/S A.J. Coal Pvt. Ltd., Ito-6(1)(1), C/O M/S Jayesh Sanghrajka & Aayakar Bhavan, Room No. 503, Co. Llp, 405, Hind Rajasthan Vs. 5Th Floor, M.K. Road, New Marine Centre, Ds Phalke Road, Dadar Lines, Mumbai-400020. (East), Mumbai-400014. Pan No. Aabca 0386 M Appellant Respondent

For Appellant: Mr. Shubham Shah, ARFor Respondent: Ms. Indira Adakil, DR

Section 148Section 151

disallowance of 25% Purchase from bogus such goods, disallowance of 25% Purchase from bogus such goods, disallowance of 25% Purchase

M/S A J COAL PVT LTD.,MUMBAI vs. ITO 6 (1)(1), MUMBAI

In the result, both the appeals of the assessee and the In the result, both the appeals of the assessee and the In the result, both the appeals of the assessee and the Revenue are dismissed

ITA 7289/MUM/2019[2009-10]Status: DisposedITAT Mumbai10 Jul 2023AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 Ito-6(1)(1), M/S A.J. Coal Pvt. Ltd., Aayakar Bhavan, 24A, Coal Depot, Sewree (E), Vs. Room No. 503, 5Th Floor, M.K. Mumbai-400015. Road, New Marine Lines, Mumbai-400020. Pan No. Aabca 0386 M Appellant Respondent Assessment Year: 2009-10 M/S A.J. Coal Pvt. Ltd., Ito-6(1)(1), C/O M/S Jayesh Sanghrajka & Aayakar Bhavan, Room No. 503, Co. Llp, 405, Hind Rajasthan Vs. 5Th Floor, M.K. Road, New Marine Centre, Ds Phalke Road, Dadar Lines, Mumbai-400020. (East), Mumbai-400014. Pan No. Aabca 0386 M Appellant Respondent

For Appellant: Mr. Shubham Shah, ARFor Respondent: Ms. Indira Adakil, DR

Section 148Section 151

disallowance of 25% Purchase from bogus such goods, disallowance of 25% Purchase from bogus such goods, disallowance of 25% Purchase

INCOME TAX OFFICER, KALYAN vs. J D ELECTRIC WORKS, KALYAN

In the result, the appeal of the Revenue is dismissed

ITA 4521/MUM/2023[2009-10]Status: DisposedITAT Mumbai06 May 2024AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry () Assessment Year: 2009-10

For Appellant: Mr. Shashank MehtaFor Respondent: Ms. Rajeshwari Menon, Sr. DR

Section 1Section 148

disallowance of bogus purchase of Rs. 23,04,437/ disallowance of bogus purchase of Rs. 23,04,437/- -, the Ld. CIT(A) noted

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 (4) MUMBAI, PRATISHTHA BHAVAN MUMBAI vs. ASHTECH INDIA PVT LTD (E-FILING), ASHTECH HOUSE MUMBAI

ITA 3028/MUM/2023[2018-19]Status: DisposedITAT Mumbai25 Apr 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Dr. K. Shivaram &

disallowance in respect of bogus tyre purchases, so bogus fuel expenses disallowance might also be so bogus fuel expenses disallowance

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4) MUMBAI , PRATISHTHA BHAVAN MUMBAI vs. ASHTECH INDIA PVT LTD (E-FILING), ASHTECH HOUSE

ITA 3026/MUM/2023[2013-14]Status: DisposedITAT Mumbai25 Apr 2024AY 2013-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Dr. K. Shivaram &

disallowance in respect of bogus tyre purchases, so bogus fuel expenses disallowance might also be so bogus fuel expenses disallowance

M/S ASHTECH (INDIA) PRIVATE LIMITED,MUMBAI CITY vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

ITA 3233/MUM/2023[2017-18]Status: DisposedITAT Mumbai25 Apr 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Dr. K. Shivaram &

disallowance in respect of bogus tyre purchases, so bogus fuel expenses disallowance might also be so bogus fuel expenses disallowance

M/S ASHTECH (INDIA) PRIVATE LIMITED,MUMBAI CITY vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4) , MUMBAI

ITA 3220/MUM/2023[2014-15]Status: DisposedITAT Mumbai25 Apr 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Dr. K. Shivaram &

disallowance in respect of bogus tyre purchases, so bogus fuel expenses disallowance might also be so bogus fuel expenses disallowance

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4) MUMBAI, PRATISHTHA BHAVAN MUMBAI vs. ASHTECH INDIA PVT LTD (E-FILING), ASHTECH HOUSE MUMBAI

ITA 3027/MUM/2023[2014-15]Status: DisposedITAT Mumbai25 Apr 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Dr. K. Shivaram &

disallowance in respect of bogus tyre purchases, so bogus fuel expenses disallowance might also be so bogus fuel expenses disallowance

M/S ASHTECH (INDIA) PRIVATE LIMITED ,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

ITA 3221/MUM/2023[2015-16]Status: DisposedITAT Mumbai25 Apr 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Dr. K. Shivaram &

disallowance in respect of bogus tyre purchases, so bogus fuel expenses disallowance might also be so bogus fuel expenses disallowance

M/S ASHTECH (INDIA) PRIVATE LIMITED,MUMBAI CITY vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

ITA 3222/MUM/2023[2013-14]Status: DisposedITAT Mumbai25 Apr 2024AY 2013-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Dr. K. Shivaram &

disallowance in respect of bogus tyre purchases, so bogus fuel expenses disallowance might also be so bogus fuel expenses disallowance

M/S ASHTECH (INDIA) PRIVATE LIMITED,MUMBAI CITY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), MUMBAI

ITA 3232/MUM/2023[2018-19]Status: DisposedITAT Mumbai25 Apr 2024AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Respondent: Dr. K. Shivaram &

disallowance in respect of bogus tyre purchases, so bogus fuel expenses disallowance might also be so bogus fuel expenses disallowance