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1,367 results for “bogus purchases”+ Section 147clear

Sorted by relevance

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Key Topics

Section 147149Section 148120Addition to Income87Section 143(3)84Section 271(1)(c)75Section 6874Section 153C51Reopening of Assessment45Bogus Purchases43

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

section 147(a) is that the 147(a) is that the Assessing Officer had when he assumed Assessing Officer had when he assumed jurisdiction some prima facie grounds for thinking that there jurisdiction some prima facie grounds for thinking that there jurisdiction some prima facie grounds for thinking that there has been some non has been some non-disclosure

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

Showing 1–20 of 1,367 · Page 1 of 69

...
Section 69C33
Section 25032
Disallowance31

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

section 147(a) is that the 147(a) is that the Assessing Officer had when he assumed Assessing Officer had when he assumed jurisdiction some prima facie grounds for thinking that there jurisdiction some prima facie grounds for thinking that there jurisdiction some prima facie grounds for thinking that there has been some non has been some non-disclosure

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

section 147 of the Act on 14.03.2016 assessing total income at Rs.2,77,33,199/-. In the said 14.03.2016 assessing total income at Rs.2,77,33,199/ 14.03.2016 assessing total income at Rs.2,77,33,199/ Nirmit Jatin Lathia ITA Nos. 4784, 4828/MUM/2023 reassessment order, the Assessing Officer treated the purchases of reassessment order, the Assessing Officer treated the purchases

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

section 147 of the Act on 14.03.2016 assessing total income at Rs.2,77,33,199/-. In the said 14.03.2016 assessing total income at Rs.2,77,33,199/ 14.03.2016 assessing total income at Rs.2,77,33,199/ Nirmit Jatin Lathia ITA Nos. 4784, 4828/MUM/2023 reassessment order, the Assessing Officer treated the purchases of reassessment order, the Assessing Officer treated the 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

section 147, assessed the appellant's total income at Rs. 16,81,680/ the appellant's total income at Rs. 16,81,680/-. This amount This amount included an addition of Rs. 14,60,201/ included an addition of Rs. 14,60,201/-, which represent 12.5% , which represent 12.5% of the appellant’s total purchases

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

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 to 25% in place of 100% applied in the asses 100% applied in the assessment order. Thus, the grounds of appeal sment order. Thus, the grounds of appeal raised by the assessee on this issue are treated as partly allowed. raised by the assessee on this issue are treated as partly allowed. raised by the assessee on this

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 to 25% in place of 100% applied in the asses 100% applied in the assessment order. Thus, the grounds of appeal sment order. Thus, the grounds of appeal raised by the assessee on this issue are treated as partly allowed. raised by the assessee on this issue are treated as partly allowed. raised by the assessee on this

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

purchases of Rs.23,04,437/ order dated 16.01.2015 in terms of section 143(3 order dated 16.01.2015 in terms of section 143(3) r.w.s. 147 of the ) r.w.s. 147 of the Act. On further appeal On further appeal, the ld CIT(A) deleted the addition. Aggrieved, , the ld CIT(A) deleted the addition. Aggrieved, the Revenue is in appeal raising

THE NEW INDIA ASSURANCE CO LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(2)(2), MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2622/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

bogus invoices were raised by the auto dealers for provisions of services and reimbursement of expenses on the Assessee-company and in respect of the same CENVAT Credit was being claimed by the Assessee incorrectly. While reliance was placed by the Assessee on the decision of CESTAT and the judgment of the Hon’ble Madras High Court in the case

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2830/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Nov 2025AY 2018-19

Bench: SHRI VIKRAM SINGH YADAV , ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

bogus invoices were raised by the auto dealers for provisions of services and reimbursement of expenses on the Assessee-company and in respect of the same CENVAT Credit was being claimed by the Assessee incorrectly. While reliance was placed by the Assessee on the decision of CESTAT and the judgment of the Hon’ble Madras High Court in the case

DCIT 3.2.1, MUMBAI vs. THE NEW INDIA ASSURANCE CO LIMITED, MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2823/MUM/2024[2019-20]Status: DisposedITAT Mumbai21 Nov 2025AY 2019-20

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

bogus invoices were raised by the auto dealers for provisions of services and reimbursement of expenses on the Assessee-company and in respect of the same CENVAT Credit was being claimed by the Assessee incorrectly. While reliance was placed by the Assessee on the decision of CESTAT and the judgment of the Hon’ble Madras High Court in the case

THE NEW INDIA ASSURANCE CO. LTD ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(2)(2), MUMBAI

Accordingly, Ground No.1 to 4 raised by the Assessee are allowed

ITA 2616/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Nov 2025AY 2012-13

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Farooq IraniFor Respondent: Shri Satya Pal Kumar&
Section 115JSection 143(3)Section 147Section 148

bogus invoices were raised by the auto dealers for provisions of services and reimbursement of expenses on the Assessee-company and in respect of the same CENVAT Credit was being claimed by the Assessee incorrectly. While reliance was placed by the Assessee on the decision of CESTAT and the judgment of the Hon’ble Madras High Court in the case

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

147». 2. "On the facts and in the circimstances of the case and in law, "On the facts and in the circimstances of the case and in law, "On the facts and in the circimstances of the case and in law, Id. CIT(A) has erred' in directing the Assessing Officer to Id. CIT(A) has erred' in directing

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

147». 2. "On the facts and in the circimstances of the case and in law, "On the facts and in the circimstances of the case and in law, "On the facts and in the circimstances of the case and in law, Id. CIT(A) has erred' in directing the Assessing Officer to Id. CIT(A) has erred' in directing

SILMOHAN GEMS PVT LTD. COMPANY,MUMBAI vs. DCIT, CIRCLE-5(3)(1), MUMBAI

In the result, the appeals of the assessee

ITA 472/MUM/2023[2012-13]Status: DisposedITAT Mumbai13 Jun 2023AY 2012-13

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

For Appellant: Ms. Mitali Mehta a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 40A(3)Section 69C

section 69C of the Act and for which no evidence has been 69C of the Act and for which no evidence has been 69C of the Act and for which no evidence has been furnished to the contrary in the support of the claim of the furnished to the contrary in the support of the claim of the furnished

SILMOHAN GEMS PVT LTD. COMPANY,MUMBAI vs. DCIT, CIRCLE-5(3)(1), MUMBAI

In the result, the appeals of the assessee

ITA 471/MUM/2023[2013-14]Status: DisposedITAT Mumbai13 Jun 2023AY 2013-14

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

For Appellant: Ms. Mitali Mehta a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 40A(3)Section 69C

section 69C of the Act and for which no evidence has been 69C of the Act and for which no evidence has been 69C of the Act and for which no evidence has been furnished to the contrary in the support of the claim of the furnished to the contrary in the support of the claim of the furnished

DCIT 5(3)(1), MUMBAI vs. SILMOHAN GEMS PRIVATE LIMTED , MUMBAI

In the result, the appeals of the assessee

ITA 450/MUM/2023[2012-2013]Status: DisposedITAT Mumbai13 Jun 2023AY 2012-2013

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

For Appellant: Ms. Mitali Mehta a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 40A(3)Section 69C

section 69C of the Act and for which no evidence has been 69C of the Act and for which no evidence has been 69C of the Act and for which no evidence has been furnished to the contrary in the support of the claim of the furnished to the contrary in the support of the claim of the furnished

DCIT 5(3)(1), MUMBAI vs. SILMOHAN GEMS PRIVATE LIMITED, MUMBAI

In the result, the appeals of the assessee

ITA 449/MUM/2023[2013-2014]Status: DisposedITAT Mumbai13 Jun 2023AY 2013-2014

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

For Appellant: Ms. Mitali Mehta a/wFor Respondent: Dr. Kishor Dhule, CIT-DR
Section 40A(3)Section 69C

section 69C of the Act and for which no evidence has been 69C of the Act and for which no evidence has been 69C of the Act and for which no evidence has been furnished to the contrary in the support of the claim of the furnished to the contrary in the support of the claim of the furnished

PURNA PURSHOTTAM EXPORTS ,MUMBAI vs. INCOME TAX OFFICER 32(2)(5), MUMBAI

In the result, the appeal of the assessee for assessment year

ITA 1616/MUM/2023[2007-2008]Status: DisposedITAT Mumbai28 Aug 2023AY 2007-2008

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2007-08 Purna Pushottam Exports, Ito-32(3)(5), Gala No. 329, Vardhman Mumbai. Vs. Industrial Estate, Behind Petrol Pump, S.V. Road, Dahisar East, Mumbai-400068. Pan No. Aaefp 8085 E Appellant Respondent Assessment Year: 2018-19 Purna Pushottam Exports, Acit Central Circle, 2(2), Gala No. 329, Vardhman Mumbai. Vs. Industrial Estate, Behind Petrol Pump, S.V. Road, Dahisar East, Mumbai-400068. Pan No. Aaefp 8085 E Appellant Respondent

For Appellant: Mr. K. Gopal, Adv. &For Respondent: Mr. H.M. Bhatt, DR
Section 148

147 of the Act, the Assessing Officer disallowed the entire , the Assessing Officer disallowed the entire , the Assessing Officer disallowed the entire purchases of Rs.1,57, 57,77,971/- holding the same to be unexplained holding the same to be unexplained expenditure u/s 69C of the Act. On further appeal, the Ld. CIT(A) expenditure