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4,775 results for “bogus purchases”+ Section 10(1)clear

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Mumbai4,775Delhi2,503Kolkata841Jaipur644Ahmedabad574Chennai527Surat415Pune392Bangalore360Chandigarh271Hyderabad227Indore202Raipur157Karnataka126Rajkot121Amritsar110Nagpur107Lucknow75Visakhapatnam72Guwahati67Cuttack66Cochin65Calcutta50Agra45Jodhpur41Allahabad34Patna29Ranchi24Telangana18Dehradun16Jabalpur13Varanasi7SC6Panaji5Orissa2Gauhati2ASHOK BHAN DALVEER BHANDARI1Bombay1Rajasthan1Punjab & Haryana1

Key Topics

Section 143(3)104Addition to Income85Section 14781Section 14852Section 6849Section 69C41Bogus Purchases38Disallowance37Section 271(1)(c)30

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

1,16,81,604/- made on account of made on account of bogus purchases fr bogus purchases from 11 hawala traders, without considering that om 11 hawala traders, without considering that after invocation of provisions of section 145(3) of the Act, the after invocation of provisions of section 145(3) of the Act, the after invocation of provisions

DCIT CEN 5 3, MUMBAI, MUMBAI vs. ICICI LOMBARD GENERAL INSURANCE CO. LIMITED, MUMBAI

In the result, appeals of the Revenue are allowed partly

Showing 1–20 of 4,775 · Page 1 of 239

...
Section 133(6)28
Reopening of Assessment27
Section 10(38)25
ITA 1679/MUM/2025[2012-13]Status: DisposedITAT Mumbai26 Sept 2025AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Anish Thackar
Section 10(15)Section 10(34)Section 10(38)Section 148Section 148ASection 44

Section 44 of the Incom Under the existing provisions of Section 44 of the Incom Under the existing provisions of Section 44 of the Income Tax Act, the profits and gains of any insurance business is Act, the profits and gains of any insurance business is Act, the profits and gains of any insurance business is computed in accordance with

DCIT CEN 5 3, MUMBAI vs. ICICI LOMBARD GENERAL INSURANCE CO. LIMITED, MUMBAI

In the result, appeals of the Revenue are allowed partly

ITA 1682/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Sept 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Anish Thackar
Section 10(15)Section 10(34)Section 10(38)Section 148Section 148ASection 44

Section 44 of the Incom Under the existing provisions of Section 44 of the Incom Under the existing provisions of Section 44 of the Income Tax Act, the profits and gains of any insurance business is Act, the profits and gains of any insurance business is Act, the profits and gains of any insurance business is computed in accordance with

DCIT CEN 5 3, MUMBAI, MUMBAI vs. ICICI LOMBARD GENERAL INSURANCE CO. LIMITED, MUMBAI

In the result, appeals of the Revenue are allowed partly

ITA 1680/MUM/2025[2015-16]Status: DisposedITAT Mumbai26 Sept 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Anish Thackar
Section 10(15)Section 10(34)Section 10(38)Section 148Section 148ASection 44

Section 44 of the Incom Under the existing provisions of Section 44 of the Incom Under the existing provisions of Section 44 of the Income Tax Act, the profits and gains of any insurance business is Act, the profits and gains of any insurance business is Act, the profits and gains of any insurance business is computed in accordance with

DCIT CEN 5 3, MUMBAI, MUMBAI vs. ICICI LOMBARD GENERAL INSURANCE CO. LIMITED, MUMBAI

In the result, appeals of the Revenue are allowed partly

ITA 1681/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Sept 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Appellant: Mr. Anish Thackar
Section 10(15)Section 10(34)Section 10(38)Section 148Section 148ASection 44

Section 44 of the Incom Under the existing provisions of Section 44 of the Incom Under the existing provisions of Section 44 of the Income Tax Act, the profits and gains of any insurance business is Act, the profits and gains of any insurance business is Act, the profits and gains of any insurance business is computed in accordance with

WIND WORLD INDIA LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 3 (1), MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1468/MUM/2019[2012-13]Status: DisposedITAT Mumbai24 Jun 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

purchase of site development right from that company invoking the provisions of Section 40 A (2) (b) and Section 37 (1) of the act. The learned assessing officer further disallowed ₹ 60 crores u/s 37 (1) which the assessee voluntarily disallowed in the proceedings before the settlement commission. The AO further made a disallowance

DCIT - CC 3 (1), MUMBAI vs. WIND WORLD INDIA LTD., MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1355/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 Jun 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

purchase of site development right from that company invoking the provisions of Section 40 A (2) (b) and Section 37 (1) of the act. The learned assessing officer further disallowed ₹ 60 crores u/s 37 (1) which the assessee voluntarily disallowed in the proceedings before the settlement commission. The AO further made a disallowance

DCIT CENTRAL CIRCLE-3(1), MUMBAI vs. WIND WORLD INDIA LTD., MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1354/MUM/2019[2012-13]Status: DisposedITAT Mumbai24 Jun 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

purchase of site development right from that company invoking the provisions of Section 40 A (2) (b) and Section 37 (1) of the act. The learned assessing officer further disallowed ₹ 60 crores u/s 37 (1) which the assessee voluntarily disallowed in the proceedings before the settlement commission. The AO further made a disallowance

DCIT CENTRAL CIRCLE 3 (1), MUMBAI vs. WIND WORLD INDIA LIMITED, MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1352/MUM/2019[2010-11]Status: DisposedITAT Mumbai24 Jun 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

purchase of site development right from that company invoking the provisions of Section 40 A (2) (b) and Section 37 (1) of the act. The learned assessing officer further disallowed ₹ 60 crores u/s 37 (1) which the assessee voluntarily disallowed in the proceedings before the settlement commission. The AO further made a disallowance

WIND WORLD INDIA LTD.,MUMBAI vs. DCIT CENTRAL CIRCLE-3(1), MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1466/MUM/2019[2010-11]Status: DisposedITAT Mumbai24 Jun 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

purchase of site development right from that company invoking the provisions of Section 40 A (2) (b) and Section 37 (1) of the act. The learned assessing officer further disallowed ₹ 60 crores u/s 37 (1) which the assessee voluntarily disallowed in the proceedings before the settlement commission. The AO further made a disallowance

WIND WORLD INDIA LTD.,MUMBAI vs. DCIT CENTRAL CIRCLE-3(1), MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1465/MUM/2019[2007-08]Status: DisposedITAT Mumbai24 Jun 2022AY 2007-08

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

purchase of site development right from that company invoking the provisions of Section 40 A (2) (b) and Section 37 (1) of the act. The learned assessing officer further disallowed ₹ 60 crores u/s 37 (1) which the assessee voluntarily disallowed in the proceedings before the settlement commission. The AO further made a disallowance

DCIT CENTRAL CIRCLE-3(1), MUMBAI vs. WIND WORLD INDIA LTD., MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1910/MUM/2019[2014-15]Status: DisposedITAT Mumbai24 Jun 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

purchase of site development right from that company invoking the provisions of Section 40 A (2) (b) and Section 37 (1) of the act. The learned assessing officer further disallowed ₹ 60 crores u/s 37 (1) which the assessee voluntarily disallowed in the proceedings before the settlement commission. The AO further made a disallowance

WIND WORLD INDIA LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 3 (1), MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1467/MUM/2019[2011-12]Status: DisposedITAT Mumbai24 Jun 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

purchase of site development right from that company invoking the provisions of Section 40 A (2) (b) and Section 37 (1) of the act. The learned assessing officer further disallowed ₹ 60 crores u/s 37 (1) which the assessee voluntarily disallowed in the proceedings before the settlement commission. The AO further made a disallowance

DCIT - CC 3(1), MUMBAI vs. WIND WORLD INDIA LTD., MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1353/MUM/2019[2011-12]Status: DisposedITAT Mumbai24 Jun 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

purchase of site development right from that company invoking the provisions of Section 40 A (2) (b) and Section 37 (1) of the act. The learned assessing officer further disallowed ₹ 60 crores u/s 37 (1) which the assessee voluntarily disallowed in the proceedings before the settlement commission. The AO further made a disallowance

WIND WORLD INDIA LIMITEAD,MUMBAI vs. DCIT CENTRAL CIRCLE-3(1), MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1469/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 Jun 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

purchase of site development right from that company invoking the provisions of Section 40 A (2) (b) and Section 37 (1) of the act. The learned assessing officer further disallowed ₹ 60 crores u/s 37 (1) which the assessee voluntarily disallowed in the proceedings before the settlement commission. The AO further made a disallowance

WIND WORLD INDIA LIMITEAD,MUMBAI vs. DCIT CENTRAL CIRCLE-3(1), MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1470/MUM/2019[2014-15]Status: DisposedITAT Mumbai24 Jun 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

purchase of site development right from that company invoking the provisions of Section 40 A (2) (b) and Section 37 (1) of the act. The learned assessing officer further disallowed ₹ 60 crores u/s 37 (1) which the assessee voluntarily disallowed in the proceedings before the settlement commission. The AO further made a 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 &

10,35,40,8141/- (As per assessment order u/s. 143(3) r.w.s. 147 dated assessment order u/s. 143(3) r.w.s. 147 dated 27.12.2016 and ROl filed u/s 147 of the Income tax Act, 27.12.2016 and ROl filed u/s 147 of the Income tax Act, 1961) Add : Addition on account of bogus fuel/diesel bills Add : Addition on account of bogus fuel/diesel

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 &

10,35,40,8141/- (As per assessment order u/s. 143(3) r.w.s. 147 dated assessment order u/s. 143(3) r.w.s. 147 dated 27.12.2016 and ROl filed u/s 147 of the Income tax Act, 27.12.2016 and ROl filed u/s 147 of the Income tax Act, 1961) Add : Addition on account of bogus fuel/diesel bills Add : Addition on account of bogus fuel/diesel

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 &

10,35,40,8141/- (As per assessment order u/s. 143(3) r.w.s. 147 dated assessment order u/s. 143(3) r.w.s. 147 dated 27.12.2016 and ROl filed u/s 147 of the Income tax Act, 27.12.2016 and ROl filed u/s 147 of the Income tax Act, 1961) Add : Addition on account of bogus fuel/diesel bills Add : Addition on account of bogus fuel/diesel

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 &

10,35,40,8141/- (As per assessment order u/s. 143(3) r.w.s. 147 dated assessment order u/s. 143(3) r.w.s. 147 dated 27.12.2016 and ROl filed u/s 147 of the Income tax Act, 27.12.2016 and ROl filed u/s 147 of the Income tax Act, 1961) Add : Addition on account of bogus fuel/diesel bills Add : Addition on account of bogus fuel/diesel