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165 results for “bogus purchases”+ Deductionclear

Sorted by relevance

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Key Topics

Addition to Income77Section 143(3)68Section 133A51Section 153A46Disallowance41Section 14840Section 14737Survey u/s 133A27Section 13226

CHETAS CONTROL SYSTEMS PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee in ITA No

ITA 1244/PUN/2016[2009-10]Status: DisposedITAT Pune06 Mar 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri S.D. PathakFor Respondent: Shri Pankaj Garg
Section 133ASection 143(1)Section 148Section 271(1)(c)

deduction on such purchases. The list of beneficiaries contain the total amount of Hawala availed by the beneficiary for respective Financial Years. The information received from Sales Tax Department was duly examined and verified from record and detail of suppliers and their statements were examined and it was revealed that the assessee had claimed purchases of Rs.3

Showing 1–20 of 165 · Page 1 of 9

...
Section 132(4)23
Bogus Purchases23
Section 143(1)20

CHETAS CONTROL SYSTEMS PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of the assessee in ITA No

ITA 1241/PUN/2016[2009-10]Status: DisposedITAT Pune06 Mar 2019AY 2009-10

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri S.D. PathakFor Respondent: Shri Pankaj Garg
Section 133ASection 143(1)Section 148Section 271(1)(c)

deduction on such purchases. The list of beneficiaries contain the total amount of Hawala availed by the beneficiary for respective Financial Years. The information received from Sales Tax Department was duly examined and verified from record and detail of suppliers and their statements were examined and it was revealed that the assessee had claimed purchases of Rs.3

INCOME-TAX OFFICER vs. SMT. JAYSHREE SURESH SHARMA,, DHULE

In the result, appeal of the Revenue is partly allowed and the

ITA 1647/PUN/2016[2010-11]Status: DisposedITAT Pune28 Sept 2018AY 2010-11

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1646 To 1648/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2009-10 To 2011-12 वष"

For Appellant: Shri Sanket JoshiFor Respondent: Ms. Sabana Parveen

bogus when the appellant had not been able to produce the certain parties from whom purchases where made? iii). Whether the Ld.CIT(A) erred in assuming that the purchases were only inflated when it was clear from the results of the assessee, the parties found missing and results of the investigation of another Govt. Department (Sales Tax), that the purchases

INCOME-TAX OFFICER vs. SMT. JAYSHREE SURESH SHARMA,, DHULE

In the result, appeal of the Revenue is partly allowed and the

ITA 1648/PUN/2016[2010-11]Status: DisposedITAT Pune28 Sept 2018AY 2010-11

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1646 To 1648/Pun/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2009-10 To 2011-12 वष"

For Appellant: Shri Sanket JoshiFor Respondent: Ms. Sabana Parveen

bogus when the appellant had not been able to produce the certain parties from whom purchases where made? iii). Whether the Ld.CIT(A) erred in assuming that the purchases were only inflated when it was clear from the results of the assessee, the parties found missing and results of the investigation of another Govt. Department (Sales Tax), that the purchases

SHAHAJI BHANUDAS BHAD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal is partly allowed

ITA 815/PUN/2016[2009-10]Status: DisposedITAT Pune08 Nov 2019AY 2009-10

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

bogus bills and offering equal amount for taxation, the same cannot be retracted as it constitutes `evidence’. In order to appreciate this contention, let us have a look at the mandate of sub-section (4) of section 132 which provides that : `The authorised officer may, during the course of 8 Shahaji Bhanudas Bhad the search or seizure, examine on oath

SHAHAJI BHANUDAS BHAD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal is partly allowed

ITA 814/PUN/2016[2008-09]Status: DisposedITAT Pune08 Nov 2019AY 2008-09

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

bogus bills and offering equal amount for taxation, the same cannot be retracted as it constitutes `evidence’. In order to appreciate this contention, let us have a look at the mandate of sub-section (4) of section 132 which provides that : `The authorised officer may, during the course of 8 Shahaji Bhanudas Bhad the search or seizure, examine on oath

SHAHAJI BHANUDAS BHAD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal is partly allowed

ITA 818/PUN/2016[2012-13]Status: DisposedITAT Pune08 Nov 2019AY 2012-13

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

bogus bills and offering equal amount for taxation, the same cannot be retracted as it constitutes `evidence’. In order to appreciate this contention, let us have a look at the mandate of sub-section (4) of section 132 which provides that : `The authorised officer may, during the course of 8 Shahaji Bhanudas Bhad the search or seizure, examine on oath

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI SHAHAJI BHANUDAS BHAD,, PUNE

In the result, the appeal is partly allowed

ITA 951/PUN/2016[2009-10]Status: DisposedITAT Pune08 Nov 2019AY 2009-10

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

bogus bills and offering equal amount for taxation, the same cannot be retracted as it constitutes `evidence’. In order to appreciate this contention, let us have a look at the mandate of sub-section (4) of section 132 which provides that : `The authorised officer may, during the course of 8 Shahaji Bhanudas Bhad the search or seizure, examine on oath

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI SHAHAJI BHANUDAS BHAD,, PUNE

In the result, the appeal is partly allowed

ITA 953/PUN/2016[2011-12]Status: DisposedITAT Pune08 Nov 2019AY 2011-12

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

bogus bills and offering equal amount for taxation, the same cannot be retracted as it constitutes `evidence’. In order to appreciate this contention, let us have a look at the mandate of sub-section (4) of section 132 which provides that : `The authorised officer may, during the course of 8 Shahaji Bhanudas Bhad the search or seizure, examine on oath

SHAHAJI BHANUDAS BHAD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal is partly allowed

ITA 817/PUN/2016[2011-12]Status: DisposedITAT Pune08 Nov 2019AY 2011-12

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

bogus bills and offering equal amount for taxation, the same cannot be retracted as it constitutes `evidence’. In order to appreciate this contention, let us have a look at the mandate of sub-section (4) of section 132 which provides that : `The authorised officer may, during the course of 8 Shahaji Bhanudas Bhad the search or seizure, examine on oath

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI SHAHAJI BHANUDAS BHAD,, PUNE

In the result, the appeal is partly allowed

ITA 950/PUN/2016[2008-09]Status: DisposedITAT Pune08 Nov 2019AY 2008-09

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

bogus bills and offering equal amount for taxation, the same cannot be retracted as it constitutes `evidence’. In order to appreciate this contention, let us have a look at the mandate of sub-section (4) of section 132 which provides that : `The authorised officer may, during the course of 8 Shahaji Bhanudas Bhad the search or seizure, examine on oath

DEPUTY COMMISSIONER OF INCOME-TAX vs. SHRI SHAHAJI BHANUDAS BHAD,, PUNE

In the result, the appeal is partly allowed

ITA 952/PUN/2016[2010-11]Status: DisposedITAT Pune08 Nov 2019AY 2010-11

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

bogus bills and offering equal amount for taxation, the same cannot be retracted as it constitutes `evidence’. In order to appreciate this contention, let us have a look at the mandate of sub-section (4) of section 132 which provides that : `The authorised officer may, during the course of 8 Shahaji Bhanudas Bhad the search or seizure, examine on oath

SHAHAJI BHANUDAS BHAD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal is partly allowed

ITA 816/PUN/2016[2010-11]Status: DisposedITAT Pune08 Nov 2019AY 2010-11

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

bogus bills and offering equal amount for taxation, the same cannot be retracted as it constitutes `evidence’. In order to appreciate this contention, let us have a look at the mandate of sub-section (4) of section 132 which provides that : `The authorised officer may, during the course of 8 Shahaji Bhanudas Bhad the search or seizure, examine on oath

SHAHAJI BHANUDAS BHAD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal is partly allowed

ITA 813/PUN/2016[2007-08]Status: DisposedITAT Pune08 Nov 2019AY 2007-08

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos. 813 To 818/Pun/2016 िनधा"रण वष" / Assessment Years : 2007-08 To 2012-13

Section 132Section 132(4)Section 133ASection 143(3)Section 153A

bogus bills and offering equal amount for taxation, the same cannot be retracted as it constitutes `evidence’. In order to appreciate this contention, let us have a look at the mandate of sub-section (4) of section 132 which provides that : `The authorised officer may, during the course of 8 Shahaji Bhanudas Bhad the search or seizure, examine on oath

ASSISTANT COMMISSIONER OF INCOME-TAX vs. M/S. RDS CONSTRUCTION CO.,, KOLHAPUR

In the result, appeal of the Revenue is dismissed

ITA 134/PUN/2016[2006-07]Status: DisposedITAT Pune06 Jun 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपील सं. / Ita No 134/Pun/2016 "नधा"रण वष" / Assessment Year : 2006-07 The Assistant Commissioner Of Income Tax, Circle-2, Kolhapur. .......अपीलाथ" / Appellant बनाम / V/S. M/S. Rds Construction Co., 233/3, Malati Towers, Tarabai Park, Kolhapur. Pin-416 001 Pan : Aabfr4457M ……""यथ" / Respondent

For Appellant: Shri Ajay ModiFor Respondent: Shri Nikhil Pathak
Section 133ASection 143Section 143(3)Section 148Section 153A

purchases being bogus. The Ld. AR further referred to contents of Para 7 of the Tribunal’s order. The issue raised in the said appeal was the claim of deduction

INCOME TAX OFFICER, PUNE vs. COOPERATION METALS, PUNE

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2263/PUN/2024[2011-12]Status: DisposedITAT Pune21 Apr 2026AY 2011-12

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

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

purchases made from M/s. Raj Metal Industries, M/s. Rajlaxmi Corporation & Reliable Metal Works and Ramani Metal Corporation, the details of which are given at para 3 of this order. The above figure was arrived at by deducting the addition of Rs.4,43,816/- made in the original 143(3) r.w.s. 147 order from the total bogus

CO-OPERATION METALS,PUNE vs. ITO WARD 6(3), PUNE

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2320/PUN/2024[2011-12]Status: DisposedITAT Pune21 Apr 2026AY 2011-12

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

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

purchases made from M/s. Raj Metal Industries, M/s. Rajlaxmi Corporation & Reliable Metal Works and Ramani Metal Corporation, the details of which are given at para 3 of this order. The above figure was arrived at by deducting the addition of Rs.4,43,816/- made in the original 143(3) r.w.s. 147 order from the total bogus

CO-OPERATION METALS,PUNE vs. ITO WARD 6(3), PUNE

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2319/PUN/2024[2009-10]Status: DisposedITAT Pune21 Apr 2026AY 2009-10

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

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

purchases made from M/s. Raj Metal Industries, M/s. Rajlaxmi Corporation & Reliable Metal Works and Ramani Metal Corporation, the details of which are given at para 3 of this order. The above figure was arrived at by deducting the addition of Rs.4,43,816/- made in the original 143(3) r.w.s. 147 order from the total bogus

INCOME TAX OFFICER, PUNE vs. COOPERATION METALS, PUNE

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2271/PUN/2024[2010-11]Status: DisposedITAT Pune21 Apr 2026AY 2010-11

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

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

purchases made from M/s. Raj Metal Industries, M/s. Rajlaxmi Corporation & Reliable Metal Works and Ramani Metal Corporation, the details of which are given at para 3 of this order. The above figure was arrived at by deducting the addition of Rs.4,43,816/- made in the original 143(3) r.w.s. 147 order from the total bogus

CO-OPERATION METALS,PUNE vs. ITO WARD 6(3), PUNE

In the result, the appeals filed by the assessee are partly allowed and the appeals filed by the Revenue are dismissed

ITA 2321/PUN/2024[2010-11]Status: DisposedITAT Pune21 Apr 2026AY 2010-11

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

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Madhan Thirmanpalli, Addl. CIT
Section 131Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147

purchases made from M/s. Raj Metal Industries, M/s. Rajlaxmi Corporation & Reliable Metal Works and Ramani Metal Corporation, the details of which are given at para 3 of this order. The above figure was arrived at by deducting the addition of Rs.4,43,816/- made in the original 143(3) r.w.s. 147 order from the total bogus