BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

2 results for “bogus purchases”+ Section 148Aclear

Sorted by relevance

Mumbai149Delhi63Jaipur53Kolkata39Rajkot32Chandigarh23Hyderabad18Ahmedabad16Raipur14Surat13Visakhapatnam9Chennai9Guwahati8Agra6Pune5Indore3Nagpur2Bangalore2Jabalpur2Jodhpur1Amritsar1Lucknow1Patna1Dehradun1Cuttack1

Key Topics

Section 1487Section 69C7Section 148A6Section 115B2Section 234B2Bogus Purchases2Addition to Income2

SUNRISE STRUCTURALS & ENGINEERING PVT LTD,NAGPUR vs. ASSISTANT/ DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4 NAGPUR, NAGPUR

In the result, appeal filed by the assessee stands allowed

ITA 167/NAG/2025[2019-20]Status: DisposedITAT Nagpur10 Apr 2026AY 2019-20

Bench: Shri Pawan Singh & Shri Khettra Mohan Roysunrise Structural & Acit/Dcit, Circle-4, Engineering P. Ltd., A10, Vs Nagpur Hingna Midc, Nagpur (Urban), Nagpur-440016 Pan : Aaccs 3220 M Assessee Respondent Assessee By : Shri K.P. Dewani, Advocate Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 25.02.2026 Date Of Pronouncement : 10.04.2026 O R D E R

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 115BSection 143(1)Section 147Section 148Section 148ASection 234BSection 250Section 69C

bogus purchases. This inference is fundamentally flawed. Proceedings under GST law are independent and distinct from those under the Income-tax Act and reversal of ITC cannot by itself be construed as conclusive evidence of non-genuineness of purchases. Such reversals are often undertaken to avoid protracted 21 litigation or due to issues attributable to suppliers and therefore cannot

DY. COMMISSIONER OF INCOME TAX EXEMPTION CIRCLE NAGPUR, NAGPUR vs. VIDHARBHA BAHUUDESHIYA SHIKSHAN SANSTHA, NAGPUR, NAGPUR

In the result, the appeal filed by the Revenue is dismissed

ITA 789/NAG/2025[2017-18]Status: DisposedITAT Nagpur19 Feb 2026AY 2017-18

Bench: Shri R. K. Pandaassessment Year : 2017-18

For Appellant: Shri Abhishek Kumar, AdvFor Respondent: Shri Surjit Kumar Saha Sr.DR
Section 12ASection 131Section 132Section 142(1)Section 143(2)Section 148Section 148ASection 68Section 69C

section 148A of the Act dated 22.07.2022 was passed. Accordingly, notice u/s 148 of the Act dated 25.07.2022 was issued after obtaining prior approval from the competent authority. The assessee in response to the notice u/s 148 of the Act filed its ITR on 10.02.2023 declaring same income as admitted in the original ITR. The Assessing Officer issued a notice