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635 results for “bogus purchases”+ Section 57clear

Sorted by relevance

Mumbai635Delhi360Jaipur135Kolkata119Bangalore103Chennai96Chandigarh79Ahmedabad74Cochin57Indore51Surat47Hyderabad43Raipur34Rajkot31Pune25Allahabad25Nagpur23Agra22Lucknow18Visakhapatnam18Amritsar16Jodhpur15Patna11Jabalpur6Dehradun5Cuttack2Guwahati2Ranchi1Varanasi1Panaji1

Key Topics

Section 143(3)104Addition to Income80Section 14768Section 6865Section 153C62Section 271(1)(c)36Section 69C34Disallowance33Section 10(38)32

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

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 635 · Page 1 of 32

...
Section 14831
Long Term Capital Gains27
Reopening of Assessment24

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

DCIT CC 7(2), MUMBAI, MUMBAI vs. M/S MAN INDUSTRIES (INDIA) LIMITED, MUMBAI

In the result, both the both the appeal of the Revenue are dismissed

ITA 618/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 May 2025AY 2015-16

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

For Appellant: Mr. R.R. Makwana, Addl. CITFor Respondent: Mr. K. Gopal
Section 143(3)Section 68

57,74,11,400, without properly appreciating the facts of the case. appreciating the facts of the case. 3. The order of the Ld. CIT(A) is erroneo 3. The order of the Ld. CIT(A) is erroneous in law and on facts us in law and on facts of the case and is liable to be set aside

DCIT CC-7(2), MUMBAI, MUMBAI vs. MAN INDUSTRIES (I) LTD., MUMBAI

In the result, both the both the appeal of the Revenue are dismissed

ITA 617/MUM/2025[2012-13]Status: DisposedITAT Mumbai28 May 2025AY 2012-13

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

For Appellant: Mr. R.R. Makwana, Addl. CITFor Respondent: Mr. K. Gopal
Section 143(3)Section 68

57,74,11,400, without properly appreciating the facts of the case. appreciating the facts of the case. 3. The order of the Ld. CIT(A) is erroneo 3. The order of the Ld. CIT(A) is erroneous in law and on facts us in law and on facts of the case and is liable to be set aside

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

57,77,971/- made by the A.O. under section 69C of the Act A.O. under section 69C of the Act treating genuine purchases as bogus

PURNA PURSHOTTAM EXPORTS ,MUMBAI vs. ACIT CENTRAL CIRCLE,2(2), MUMBAI

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

ITA 1618/MUM/2023[2018-2019]Status: DisposedITAT Mumbai28 Aug 2023AY 2018-2019

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

57,77,971/- made by the A.O. under section 69C of the Act A.O. under section 69C of the Act treating genuine purchases as bogus

THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(1), MUMBAI vs. M/S SKYWAY INFRA PROJECTS PRIVATE LIMITED, MUMBAI

In the result, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, cross objections of the assessee are dismissed, whereas appeals of the revenue are par...

ITA 2665/MUM/2022[2013-14]Status: HeardITAT Mumbai28 Feb 2023AY 2013-14

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 & Assessment Year: 2017-18 & Assessment Year: 2018-19 & Assessment Year: 2019-20 & Assessment Year: 2020-21

section 3 of Taxation and other axation and other laws (relaxation of certain laws (relaxation of certain provisions) ordinance, 2020, by ordinance, 2020, by way of notification issued, the time limit the time limit for passing the assessment order passing the assessment order was extended up to 30/09/2021. He submitted that though the 30/09/2021. He submitted that though the 30/09/2021

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7066/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Jan 2026AY 2016-17

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

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

Section 69C of the Act in respect of cash received back by the Assessee from suppliers/vendors. As regards the addition of INR.12,52,40,878/- made by the Assessing Officer in respect of alleged bogus purchases is concerned, the Learned CIT(A) deleted the addition made by the Assessing Officer in respect of alleged bogus purchases of INR.9,57

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7068/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

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

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

Section 69C of the Act in respect of cash received back by the Assessee from suppliers/vendors. As regards the addition of INR.12,52,40,878/- made by the Assessing Officer in respect of alleged bogus purchases is concerned, the Learned CIT(A) deleted the addition made by the Assessing Officer in respect of alleged bogus purchases of INR.9,57

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7070/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Jan 2026AY 2020-21

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

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

Section 69C of the Act in respect of cash received back by the Assessee from suppliers/vendors. As regards the addition of INR.12,52,40,878/- made by the Assessing Officer in respect of alleged bogus purchases is concerned, the Learned CIT(A) deleted the addition made by the Assessing Officer in respect of alleged bogus purchases of INR.9,57

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7069/MUM/2025[2019-20]Status: DisposedITAT Mumbai19 Jan 2026AY 2019-20

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

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

Section 69C of the Act in respect of cash received back by the Assessee from suppliers/vendors. As regards the addition of INR.12,52,40,878/- made by the Assessing Officer in respect of alleged bogus purchases is concerned, the Learned CIT(A) deleted the addition made by the Assessing Officer in respect of alleged bogus purchases of INR.9,57

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7064/MUM/2025[2014-15]Status: DisposedITAT Mumbai19 Jan 2026AY 2014-15

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

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

Section 69C of the Act in respect of cash received back by the Assessee from suppliers/vendors. As regards the addition of INR.12,52,40,878/- made by the Assessing Officer in respect of alleged bogus purchases is concerned, the Learned CIT(A) deleted the addition made by the Assessing Officer in respect of alleged bogus purchases of INR.9,57

DCIT-3(1)(1), MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD., MUMBAI

ITA 7067/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

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

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

Section 69C of the Act in respect of cash received back by the Assessee from suppliers/vendors. As regards the addition of INR.12,52,40,878/- made by the Assessing Officer in respect of alleged bogus purchases is concerned, the Learned CIT(A) deleted the addition made by the Assessing Officer in respect of alleged bogus purchases of INR.9,57

DCIT 3(1)(1),MUMBAI, MUMBAI vs. RELCON INFRAPROJECTS LTD, MUMBAI

ITA 7065/MUM/2025[2015-16]Status: DisposedITAT Mumbai19 Jan 2026AY 2015-16

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

For Appellant: Shri Ravikant PathakFor Respondent: Shri Annavaran Kosuri
Section 132Section 143(3)Section 153ASection 270ASection 271(1)(c)Section 68

Section 69C of the Act in respect of cash received back by the Assessee from suppliers/vendors. As regards the addition of INR.12,52,40,878/- made by the Assessing Officer in respect of alleged bogus purchases is concerned, the Learned CIT(A) deleted the addition made by the Assessing Officer in respect of alleged bogus purchases of INR.9,57

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 &

57,021 litres of diesel, as much as 50.34% has been purchased from the three parties, i.e. M/s. Shri Ambaji Petroleum, M purchased from the three parties, i.e. M/s. Shri Ambaji Petroleum, M purchased from the three parties, i.e. M/s. Shri Ambaji Petroleum, M/s. Uganda Service Station and M/s. K.M. Uganda Service Station and M/s. K.M. Suchak

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 &

57,021 litres of diesel, as much as 50.34% has been purchased from the three parties, i.e. M/s. Shri Ambaji Petroleum, M purchased from the three parties, i.e. M/s. Shri Ambaji Petroleum, M purchased from the three parties, i.e. M/s. Shri Ambaji Petroleum, M/s. Uganda Service Station and M/s. K.M. Uganda Service Station and M/s. K.M. Suchak

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 &

57,021 litres of diesel, as much as 50.34% has been purchased from the three parties, i.e. M/s. Shri Ambaji Petroleum, M purchased from the three parties, i.e. M/s. Shri Ambaji Petroleum, M purchased from the three parties, i.e. M/s. Shri Ambaji Petroleum, M/s. Uganda Service Station and M/s. K.M. Uganda Service Station and M/s. K.M. Suchak

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 &

57,021 litres of diesel, as much as 50.34% has been purchased from the three parties, i.e. M/s. Shri Ambaji Petroleum, M purchased from the three parties, i.e. M/s. Shri Ambaji Petroleum, M purchased from the three parties, i.e. M/s. Shri Ambaji Petroleum, M/s. Uganda Service Station and M/s. K.M. Uganda Service Station and M/s. K.M. Suchak

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 &

57,021 litres of diesel, as much as 50.34% has been purchased from the three parties, i.e. M/s. Shri Ambaji Petroleum, M purchased from the three parties, i.e. M/s. Shri Ambaji Petroleum, M purchased from the three parties, i.e. M/s. Shri Ambaji Petroleum, M/s. Uganda Service Station and M/s. K.M. Uganda Service Station and M/s. K.M. Suchak

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 &

57,021 litres of diesel, as much as 50.34% has been purchased from the three parties, i.e. M/s. Shri Ambaji Petroleum, M purchased from the three parties, i.e. M/s. Shri Ambaji Petroleum, M purchased from the three parties, i.e. M/s. Shri Ambaji Petroleum, M/s. Uganda Service Station and M/s. K.M. Uganda Service Station and M/s. K.M. Suchak