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4,871 results for “bogus purchases”+ Section 143clear

Sorted by relevance

Mumbai4,871Delhi2,106Kolkata837Jaipur607Ahmedabad499Surat379Chennai362Bangalore303Pune300Chandigarh210Indore193Hyderabad186Rajkot118Raipur110Karnataka104Amritsar104Nagpur86Visakhapatnam82Lucknow73Cochin63Calcutta61Guwahati60Agra45Jodhpur37Patna34Cuttack34Allahabad34Ranchi24Dehradun17Jabalpur8Varanasi7Panaji5SC4Gauhati2Telangana2Orissa2Punjab & Haryana1Bombay1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 143(3)107Addition to Income87Section 14778Section 14846Section 6843Disallowance42Bogus Purchases37Section 69C32Section 143(1)31

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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

Showing 1–20 of 4,871 · Page 1 of 244

...
Section 271(1)(c)31
Reopening of Assessment27
Section 13222

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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

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

purchases and therefore, he disallowed ₹22,90,37,426/- and passed an assessment order under Section 153A of the Act. He further made an addition of unaccounted cash expenses of M/s Wind World India Ltd; A.Y. 07-08, 10-11 to 14-15 ₹31,32,458/-. Assessment order under Section 144 read with section 153A of the Act was passed

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

section 145(3) of the Act, the Assessing Officer acquired the mandate even to add the whole Assessing Officer acquired the mandate even to add the whole Assessing Officer acquired the mandate even to add the whole amount of purchases found as bogus to the total income of the amount of purchases found as bogus to the total income

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

143(3) and not u/s 144. d. The appellant had requested the hon. CIT(A) to direct the Id. A.O. to The appellant had requested the hon. CIT(A) to direct the Id. A.O. to The appellant had requested the hon. CIT(A) to direct the Id. A.O. to produce the assessment records since the appellant did not have

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

143(3) and not u/s 144. d. The appellant had requested the hon. CIT(A) to direct the Id. A.O. to The appellant had requested the hon. CIT(A) to direct the Id. A.O. to The appellant had requested the hon. CIT(A) to direct the Id. A.O. to produce the assessment records since the appellant did not have

NITIN P. CHHEDA,MUMBAI vs. ITO 23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3944/MUM/2018[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

bogus purchases. Shri Nitin P. Chheda 2. In so far as the validity of assessment is concerned, briefly stated the facts are that the assessee filed returns of income for the A.Ys. 2009-10 and 2010-11 and the returns were processed u/s. 143(1) of the Act. Subsequently by way of issue of notice dated

NITIN P. CHHEDA,MUMBAI vs. ITO 23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3945/MUM/2018[2010-11]Status: DisposedITAT Mumbai26 Jul 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

bogus purchases. Shri Nitin P. Chheda 2. In so far as the validity of assessment is concerned, briefly stated the facts are that the assessee filed returns of income for the A.Ys. 2009-10 and 2010-11 and the returns were processed u/s. 143(1) of the Act. Subsequently by way of issue of notice dated

MRS.PRABHABEN K. GALA,MUMBAI vs. ITO WARD-23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3943/MUM/2018[2010-11]Status: DisposedITAT Mumbai26 Jul 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

bogus purchases. Mrs. Prabhaben K. Gala 2. In so far as the validity of assessment is concerned, briefly stated the facts are that the assessee filed returns of income for the A.Ys. 2009-10 and 2010-11 and the returns were processed u/s. 143(1) of the Act. Subsequently by way of issue of notice dated

MRS.PRABHABEN K. GALA,MUMBAI vs. ITO WARD-23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3942/MUM/2018[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

bogus purchases. Mrs. Prabhaben K. Gala 2. In so far as the validity of assessment is concerned, briefly stated the facts are that the assessee filed returns of income for the A.Ys. 2009-10 and 2010-11 and the returns were processed u/s. 143(1) of the Act. Subsequently by way of issue of notice dated

OMKAR METAL AND ALLOYS CORPORATION ,C P TANK MUMBAI vs. INCOME TAX OFFICER 19. 2. 4, MATRU MANDIR

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

ITA 2838/MUM/2023[2009-2010]Status: DisposedITAT Mumbai29 Dec 2023AY 2009-2010

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2009-10 Omkar Metal & Alloys Ito 19.2.4, Corporation, C P Tank Matru Mandir, Opp Bhatia Room No. 47, Balakrishna Vs. Hospital, Grant Road (West), Niwas, 2Nd Floor, 2Nd Mumbai-400007. Panjarapole Lane, Mumbai-400004. Pan No. Aaafo 4997 N Appellant Respondent

For Appellant: Mr. Vimal PunmiyaFor Respondent: Mr. H.M. Bhatt, Sr. DR
Section 143(3)Section 145(3)Section 147Section 148

purchases of Rs.76404685/-. Omkar Metal and Alloys Corp. 2 Provisions of the Act ought to have been properly construed and Provisions of the Act ought to have been properly construe Provisions of the Act ought to have been properly construe regard being had to facts of the case such addition should not regard being had to facts of the case

NAVNIDHI STEEL AND ENGG CO. P.LTD,MUMBAI vs. DCIT 5(2)(1), MUMBAI

The appeal of the assessee is dismissed

ITA 3420/MUM/2017[2007-08]Status: DisposedITAT Mumbai08 Jan 2018AY 2007-08

Bench: Shri Joginder Singh, Assessment Year: 2007-08

Section 133(6)Section 143(1)Section 143(2)Section 148Section 68Section 69C

Section 40A(3) of the Act. By adopting these measures, the purchases were inflated as raw material diamond were available in grey market at much lower price .The diamond merchants issues cheques in favour of benami concerns against purchase bills obtained by them against which they receive cash. The list of such benami companies was found during the course