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145 results for “bogus purchases”+ Bogus Purchasesclear

Sorted by relevance

Mumbai2,888 Delhi1,606 Kolkata480 Ahmedabad408 Jaipur381 Chennai325 Chandigarh218 Bangalore207 Surat192 Hyderabad151 Raipur151 Pune145 Indore136 Rajkot125 Amritsar87 Nagpur77 Guwahati70 Lucknow70 Visakhapatnam67 Cochin64 Agra50 Patna47 Jodhpur45 Allahabad33 Cuttack30 Ranchi30 Dehradun22 Jabalpur13 Varanasi8 Panaji4

Key Topics

Section 148102 Section 143(3)79 Addition to Income73 Section 14766 Section 6865 Section 10(38)37 Section 271(1)(c)33 Reopening of Assessment32 Disallowance

DY COMMISSIONER OF INCOME TAX, SATARA vs. KAY BOUVET ENGINEERING LIMITED, SATARA

In the result, both the appeals filed by the Revenue and both the COs filed\nby the assessee are dismissed

ITA 1374/PUN/2025[2018-19]Status: DisposedITAT Pune16 Dec 2025AY 2018-19

Section 131Section 133ASection 143(1)(a)Section 143(3)Section 148

bogus purchases. He, therefore, was of\nthe opinion that the assessee had shown false entries of purchases

DEPUTY COMMISSIONER OF INCOME TAX, AURANGABAD vs. METAROLLS ISPAT PVT. LTD., JALNA

In the result, both the appeals filed by the Revenue are partly allowed

Showing 1–20 of 145 · Page 1 of 8

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28

Bogus Purchases22

Section 133(6)18

ITA 932/PUN/2024[2020-21]Status: Disposed

ITAT Pune

20 Feb 2025

AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21

For Appellant: S/Shri Adv Rahul Kaul, CA AnandFor Respondent: S/Shri Amol Khairnar CIT-DR &

Section 132Section 133(6)Section 143(1)Section 143(2)

bogus purchases and untested purchases and thereby made addition of Rs.1,19,674/- being the profit @ 5% on the bogus

DEPUTY COMMISSIONER OF INCOME, AURANGABAD vs. METAROLLS ISPAT PVT. LTD, JALNA

In the result, both the appeals filed by the Revenue are partly allowed

ITA 933/PUN/2024[2021-22]Status: DisposedITAT Pune20 Feb 2025AY 2021-22

Section 132Section 133(6)Section 143(1)Section 143(2)

bogus purchases and untested purchases and thereby made addition of\nRs.1,19,674/- being the profit 5% on the bogus

DEPUTY COMMISSIONER OF INCOME TAX, AURANGABAD vs. RATHI STEEL AND METAL PVT. LTD, JALNA

In the result, the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 931/PUN/2024[2021-22]Status: DisposedITAT Pune27 May 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22 Dcit, Aurangabad Rathi Steel & Metal Pvt. Ltd. Plot No.F12, Addl Midc Area, Phase-Ii, Vs. Jalna – 431203 Pan : Aabcr5546A (Appellant) (Respondent) Assessee By : Shri Anand Partani Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 01-04-2025 Date Of Pronouncement : 27-05-2025 O R D E R

For Appellant: Shri Anand PartaniFor Respondent: Shri Ajay Kumar Keshari - CIT

Section 132Section 133(6)Section 143(2)

bogus purchases. The appellant has submitted relevant documents to substantiate that purchases made by the appellant from

ASSISTANT COMMISSIONER OF INCOME TAX, KOLHAPUR vs. NATHMAL RUPCHAND JAIN, KOLHAPUR

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

ITA 1295/PUN/2024[2020-21]Status: DisposedITAT Pune27 Jan 2025AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21

For Appellant: Shri Suhas P BoraFor Respondent: Shri Amol Khairnar CIT-DR

Section 132Section 133(6)Section 143(2)Section 145(3)Section 69A

bogus purchases in his books of accounts. Considering the fact that the appellant has indulged in making bogus

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1866/PUN/2025[2010-11]Status: DisposedITAT Pune21 Jan 2026AY 2010-11

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

For Appellant: Shri Prayag Jha &For Respondent: Shri Sanjay Dhivare (Virtual)

Section 143(3)Section 271(1)(c)

bogus purchase was restricted to Rs.2,03,116/- being 10% of the bogus purchases of Rs.20

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1865/PUN/2025[2009-10]Status: DisposedITAT Pune21 Jan 2026AY 2009-10

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

For Appellant: Shri Prayag Jha &For Respondent: Shri Sanjay Dhivare (Virtual)

Section 143(3)Section 271(1)(c)

bogus purchase was restricted to Rs.2,03,116/- being 10% of the bogus purchases of Rs.20

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1867/PUN/2025[2011-12]Status: DisposedITAT Pune21 Jan 2026AY 2011-12

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

For Appellant: Shri Prayag Jha &For Respondent: Shri Sanjay Dhivare (Virtual)

Section 143(3)Section 271(1)(c)

bogus purchase was restricted to Rs.2,03,116/- being 10% of the bogus purchases of Rs.20

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD. ,PUNE vs. DY CIT , CIRCLE- 5 , PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1868/PUN/2025[2008-09]Status: DisposedITAT Pune21 Jan 2026AY 2008-09

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

For Appellant: Shri Prayag Jha &For Respondent: Shri Sanjay Dhivare (Virtual)

Section 143(3)Section 271(1)(c)

bogus purchase was restricted to Rs.2,03,116/- being 10% of the bogus purchases of Rs.20

M/S SIZE CONTROL GAUGES AND TOOLS PVT. LTD.,PUNE vs. DY CIT , CIRCLE- 5, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1864/PUN/2025[2007-08]Status: DisposedITAT Pune21 Jan 2026AY 2007-08

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1864 To 1868/Pun/2025 निर्धारण वर्ा / Assessment Years : 2007-08 To 2011-12 M/S. Size Control Gauges Vs. Dcit, Circle-5, Pune. & Tools Pvt. Ltd., Plot No.100/101, Tiny Industries Co-Op. Estate Ltd., Pisoli Road, Kondhwa (Bk), Pune- 411048. Pan : Aaccs3670F Appellant Respondent

For Appellant: Shri Prayag Jha &For Respondent: Shri Sanjay Dhivare (Virtual)

Section 143(3)Section 271(1)(c)

bogus purchase was restricted to Rs.2,03,116/- being 10% of the bogus purchases of Rs.20

DY. COMMISSIONER OF INCOME TAX,SATARA CIRCLE,SATARA, SATARA vs. KAY BOUVET ENGINEERING LIMITED, SATARA

In the result, both the appeals filed by the Revenue and both the COs filed by the assessee are dismissed

ITA 1392/PUN/2025[2019-20]Status: DisposedITAT Pune16 Dec 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Ashwani Kumar &For Respondent: S/Shri Amol Khairnar CIT-DR and Manish M. Mehta

Section 131Section 133ASection 143(1)(a)Section 143(3)Section 148

bogus purchases and bogus sales which were admitted by Shri Siddharth C. Shah, director of STIPL in his sworn

INCOME TAX OFFICER, PUNE vs. ANIL JAIRAM GOEL, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 2239/PUN/2024[2011-12]Status: DisposedITAT Pune10 Oct 2025AY 2011-12

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde

Section 142(1)Section 144Section 148Section 68

bogus purchases was required to be added in the income of the assessee instead of whole of the bogus

INCOME TAX OFFICER, WARD 7(1), PUNE, PUNE vs. ANIL JAIRAM GOEL, PUNE

In the result, the appeal filed by the Revenue in ITA

ITA 2241/PUN/2024[2011-12]Status: DisposedITAT Pune10 Oct 2025AY 2011-12

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde

Section 142(1)Section 144Section 148Section 68

bogus purchases was required to be added in the income of the assessee instead of whole of the bogus

ACIT, CIRCLE-1, NASHIK, NASHIK vs. TAPARIA TOOLS LIMITED, NASHIK

In the result, both the appeal of the Revenue as well as Cross Objection of the assessee are allowed for statistical purposes as per the terms indicated above

ITA 1337/PUN/2025[2017-18]Status: DisposedITAT Pune10 Dec 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1337/Pun/2025 Assessment Year : 2017-18

For Appellant: Shri Amit BobdeFor Respondent: Shri Viral Shah

Section 142(1)Section 147Section 148Section 37(1)

purchases worth Rs.87,64,74,079/- from M/s Sharp King trading Pvt. Ltd., is bogus purchase and said

SERUM INSTITUTE OF INDIA LTD.,,PUNE vs. DEPUTY COMMISISONER OF INCOME-TAX,,

In the result, the appeal of the assessee is partly allowed in

ITA 1184/PUN/2015[2009-10]Status: DisposedITAT Pune20 Jun 2023AY 2009-10

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita No.1184/Pun/2015 "नधा"रण वष" / Assessment Year : 2009-10

purchases and gross profit rate on bogus purchases and not the full amount of purchases. The Hon’ble Bombay

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH, PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2170/PUN/2024[2014-15]Status: DisposedITAT Pune11 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde

Section 12ASection 143(1)Section 147Section 271(1)(c)

bogus purchase bills amounting to Rs.1,84,99,795/-. The Assessing Officer, therefore, reopened the assessment as per the provisions

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH ,PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2155/PUN/2024[2014-2015]Status: DisposedITAT Pune11 Aug 2025AY 2014-2015

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde

Section 12ASection 143(1)Section 147Section 271(1)(c)

bogus purchase bills amounting to Rs.1,84,99,795/-. The Assessing Officer, therefore, reopened the assessment as per the provisions

INCOME-TAX OFFICER vs. SHRI NITIN RAMDEOJI LOHIA,, NASHIK

Appeals are partly allowed in above terms

ITA 1409/PUN/2015[2011-12]Status: DisposedITAT Pune13 Nov 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Sanket JoshiFor Respondent: Shri M.G. Jasnani

bogus and unverified purchases for being assessed at uniform rate. We hold that once the bogus purchases

INCOME-TAX OFFICER vs. SHRI NITIN RAMDEOJI LOHIA,, NASHIK

Appeals are partly allowed in above terms

ITA 1407/PUN/2015[2009-10]Status: DisposedITAT Pune13 Nov 2023AY 2009-10

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Sanket JoshiFor Respondent: Shri M.G. Jasnani

bogus and unverified purchases for being assessed at uniform rate. We hold that once the bogus purchases

INCOME-TAX OFFICER vs. SHRI NITIN RAMDEOJI LOHIA,, NASHIK

Appeals are partly allowed in above terms

ITA 1408/PUN/2015[2010-11]Status: DisposedITAT Pune13 Nov 2023AY 2010-11

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Sanket JoshiFor Respondent: Shri M.G. Jasnani

bogus and unverified purchases for being assessed at uniform rate. We hold that once the bogus purchases