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126 results for “bogus purchases”+ Section 153Dclear

Sorted by relevance

Delhi209Mumbai126Chandigarh58Cochin57Bangalore53Amritsar39Jaipur30Chennai22Allahabad17Agra14Nagpur12Raipur9Lucknow8Dehradun6Indore3Ahmedabad3Visakhapatnam1Guwahati1Jabalpur1Jodhpur1Pune1

Key Topics

Section 153A62Section 143(3)54Addition to Income41Section 13236Section 26327Section 6826Search & Seizure21Section 153D18Section 132(4)17Disallowance

PRATIBHA PIPES AND STRUCTURALS LTD,MUMBAI vs. DCIT CEN CIR 17 & 28, MUMBAI

In the result, appeal filed by the assessee is dismissed

ITA 3874/MUM/2015[2007-08]Status: DisposedITAT Mumbai10 Apr 2019AY 2007-08

Bench: Shri G Manjunatha () & Shri. Ravish Sood ()

Section 143(3)Section 153D

section 153D of the I.T.ACT, 1961. Hence, we reject additional ground taken by the assessee. 19. The next issue that came up for our consideration is addition towards bogus purchases

SVP GLOBAL TEXTILES LTD FORMERLY SVP GLOBAL VENTURES LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI MUMBAI, MUMBAI

ITA 1308/MUM/2022[2017-2018]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-2018

bogus sales and purchases, and the validity of assessment orders. A search and survey action led to the issuance of notices under Section 153A. The assessee's application to the Income Tax Settlement Commission was not accepted. The core of the appeals revolves around the validity of the approval granted under Section 153D

Showing 1–20 of 126 · Page 1 of 7

16
Section 153C13
Exemption11

HELIOS MERCANTILE LIMITED ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI, MUMBAI.

ITA 1302/MUM/2022[2017-2018]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-2018

bogus sales. Therefore, it was clear that as\nSTPL as an integral part of the SVP group of companies by its own\nadmission before the settlement commission.\n07.\nThereafter the learned assessing officer extracted the statement of\nvarious persons recorded and held that it is now conclusively proved\nthat the sale and purchase of the STPL are nothing but\naccommodation

HELIOS MERCANTILE LIMITED ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-6(1), MUMBAI

ITA 1305/MUM/2022[2018-2019]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-2019

bogus sales. Therefore, it was clear that as\nSTPL as an integral part of the SVP group of companies by its own\nadmission before the settlement commission.\n07.\nThereafter the learned assessing officer extracted the statement of\nvarious persons recorded and held that it is now conclusively proved\nthat the sale and purchase of the STPL are nothing but\naccommodation

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

ITA 1744/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

bogus sales. Therefore, it was clear that as\nSTPL as an integral part of the SVP group of companies by its own\nadmission before the settlement commission.\n07.\nThereafter the learned assessing officer extracted the statement of\nvarious persons recorded and held that it is now conclusively proved\nthat the sale and purchase of the STPL are nothing but\naccommodation

ACIT (CC) -8(2) , MUMBAI vs. M/S. HELIOS MERCANTILE LTD, MUMBAI

ITA 1742/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

bogus sales. Therefore, it was clear that as\nSTPL as an integral part of the SVP group of companies by its own\nadmission before the settlement commission.\n07.\nThereafter the learned assessing officer extracted the statement of\nvarious persons recorded and held that it is now conclusively proved\nthat the sale and purchase of the STPL are nothing but\naccommodation

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

ITA 1743/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

bogus sales. Therefore, it was clear that as\nSTPL as an integral part of the SVP group of companies by its own\nadmission before the settlement commission.\n\n07.\nThereafter the learned assessing officer extracted the statement of\nvarious persons recorded and held that it is now conclusively proved\nthat the sale and purchase of the STPL are nothing

HELLIOS EXPORTS LIMITED,MUMBAI vs. THE COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-8(2), MUMBAI

ITA 1332/MUM/2022[2015-2016]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-2016

bogus sales. Therefore, it was clear that as\nSTPL as an integral part of the SVP group of companies by its own\nadmission before the settlement commission.\n07.\nThereafter the learned assessing officer extracted the statement of\nvarious persons recorded and held that it is now conclusively proved\nthat the sale and purchase of the STPL are nothing but\naccommodation

HELIOS MERCANTILE LIMITED,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI

ITA 1306/MUM/2022[2016-2017]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-2017

bogus sales. Therefore, it was clear that as\nSTPL as an integral part of the SVP group of companies by its own\nadmission before the settlement commission.\n07.\nThereafter the learned assessing officer extracted the statement of\nvarious persons recorded and held that it is now conclusively proved\nthat the sale and purchase of the STPL are nothing but\naccommodation

SHRIVALLABH PITTE INDUSTRIES LTD MUMBAI,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1),MUMBAI, MUMBAI

ITA 1335/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

bogus sales. Therefore, it was clear that as\nSTPL as an integral part of the SVP group of companies by its own\nadmission before the settlement commission.\n07.\nThereafter the learned assessing officer extracted the statement of\nvarious persons recorded and held that it is now conclusively proved\nthat the sale and purchase of the STPL are nothing but\naccommodation

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

ITA 1741/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Apr 2024AY 2016-17

bogus sales. Therefore, it was clear that as\nSTPL as an integral part of the SVP group of companies by its own\nadmission before the settlement commission.\n07.\nThereafter the learned assessing officer extracted the statement of\nvarious persons recorded and held that it is now conclusively proved\nthat the sale and purchase of the STPL are nothing but\naccommodation

SHRIVALLABH PITTE INDUSTRIES LTD ,MUMBAI vs. DY COMMISSIONER OF INCOME TAX,CENTRAL CIRLE -6(1) , MUMBAI

ITA 1336/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

bogus sales. Therefore, it was clear that as\nSTPL as an integral part of the SVP group of companies by its own\nadmission before the settlement commission.\n07.\nThereafter the learned assessing officer extracted the statement of\nvarious persons recorded and held that it is now conclusively proved\nthat the sale and purchase of the STPL are nothing but\naccommodation

SVP GLOBAL TEXTILES LTD FORMERLY SVP GLOBAL VENTURES LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI MUMBAI MUMB, MUMBAI

ITA 1311/MUM/2022[2012-2013]Status: DisposedITAT Mumbai30 Apr 2024AY 2012-2013

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

bogus sales. Therefore, it was clear that as STPL as an integral part of the SVP group of companies by its own admission before the settlement commission. Thereafter the learned assessing officer extracted the statement of 07. various persons recorded and held that it is now conclusively proved that the sale and purchase of the STPL are nothing but accommodation

SVP GLOBAL TEXTILES LTD FORMERLY SVP GLOBAL VENTURES LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI, MUMBAI

ITA 1310/MUM/2022[2015-2016]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-2016

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

bogus sales. Therefore, it was clear that as STPL as an integral part of the SVP group of companies by its own admission before the settlement commission. Thereafter the learned assessing officer extracted the statement of 07. various persons recorded and held that it is now conclusively proved that the sale and purchase of the STPL are nothing but accommodation

ACIT (CC)-8(2) , MUMBAI vs. HELIOS EXPORTS LTD, MUMBAI

ITA 1734/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

bogus sales. Therefore, it was clear that as STPL as an integral part of the SVP group of companies by its own admission before the settlement commission. Thereafter the learned assessing officer extracted the statement of 07. various persons recorded and held that it is now conclusively proved that the sale and purchase of the STPL are nothing but accommodation

SVP SOUTH WEST INDUSTRIES LTD. (FORMERLY, PLATINUM TEXTILE LTD.),MUMBAI-400005 vs. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8(2), MUMBAI

ITA 1272/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

bogus sales. Therefore, it was clear that as STPL as an integral part of the SVP group of companies by its own admission before the settlement commission. Thereafter the learned assessing officer extracted the statement of 07. various persons recorded and held that it is now conclusively proved that the sale and purchase of the STPL are nothing but accommodation

SVP SOUTH WEST INDUSTRIES LTD. (FORMERLY, PLATINUM TEXTILE LTD.),MUMBAI vs. DCIT, CC- 8(2), MUMBAI

ITA 1271/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Apr 2024AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

bogus sales. Therefore, it was clear that as STPL as an integral part of the SVP group of companies by its own admission before the settlement commission. Thereafter the learned assessing officer extracted the statement of 07. various persons recorded and held that it is now conclusively proved that the sale and purchase of the STPL are nothing but accommodation

ASSTT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6(1), MUMBAI vs. HELIOS MERCANTILE LIMITED, MUMBAI

ITA 1740/MUM/2022[2013-14]Status: DisposedITAT Mumbai30 Apr 2024AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

bogus sales. Therefore, it was clear that as STPL as an integral part of the SVP group of companies by its own admission before the settlement commission. Thereafter the learned assessing officer extracted the statement of 07. various persons recorded and held that it is now conclusively proved that the sale and purchase of the STPL are nothing but accommodation

CITRON INFRAPROJECT LTD.,,MUMBAI-400005 vs. DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2), MUMBAI-400020

ITA 1268/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

bogus sales. Therefore, it was clear that as STPL as an integral part of the SVP group of companies by its own admission before the settlement commission. Thereafter the learned assessing officer extracted the statement of 07. various persons recorded and held that it is now conclusively proved that the sale and purchase of the STPL are nothing but accommodation

DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7(2), MUMBAI vs. M/S CITRON INFRAPROJECTS LTD , MUMBAI

ITA 1572/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Apr 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

bogus sales. Therefore, it was clear that as STPL as an integral part of the SVP group of companies by its own admission before the settlement commission. Thereafter the learned assessing officer extracted the statement of 07. various persons recorded and held that it is now conclusively proved that the sale and purchase of the STPL are nothing but accommodation