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2 results for “bogus purchases”+ Section 80P(2)(a)clear

Sorted by relevance

Jaipur10Mumbai4Pune2Surat2Chandigarh1Ahmedabad1Raipur1

Key Topics

Section 80P(2)(a)6Section 803Section 143(3)2Deduction2

SHREE SANTOSHIMATA MAJOOR SAHAKARI SANSTHA,PEN vs. INCOME TAX OFFICER, PANVEL

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

ITA 2019/PUN/2024[2015-2016]Status: DisposedITAT Pune08 Apr 2025AY 2015-2016

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2019/Pun/2024 िनधा"रण वष" / Assessment Year : 2015-16 Shree Santoshimata Majoor Vs. Ito, Ward-4, Panvel. Sahakari Sanstha, 203, Gr. Floor, Sonkhar, Pen, Raigad- 402107. Pan : Avhpm2201K Appellant Respondent Assessee By : Shri Sunil R. Talreja Revenue By : Shri Arvind Desai Date Of Hearing : 08.01.2025 Date Of Pronouncement : 08.04.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.06.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2015-16. 2. There Is Delay In Filing Of This Appeal. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Along With An Affidavit. We Are Satisfied With The Explanation Of The Assessee That He Was Prevented By Reasonable Cause For Not Filing The Appeal Within Prescribed Time Limit. Ld. Dr Raised No Serious

For Appellant: Shri Sunil R. TalrejaFor Respondent: Shri Arvind Desai
Section 142(1)Section 143(3)Section 40A(3)Section 44ASection 80P(2)(a)
Section 80P(2)(d)

bogus. It was also submitted by Ld. AR that the deduction u/s 80P(2)(a)(vi) was also rightly claimed by the assessee since the contract work were executed with the help of members of the assessee cooperative society, who also happens to be the labours. Accordingly, it was prayed by Ld. AR that deduction u/s 80P(2

YASHAVANTRAO CHAVAN SAHKARI DUDH UTPADAK SANATHA MARYADIT MALEVADI,SANGLI vs. INCOME-TAX OFFICER, WARD 1(1),, SANGLI

The appeal is dismissed

ITA 654/PUN/2021[2017-18]Status: DisposedITAT Pune31 May 2022AY 2017-18

Bench: Shri S. S. Godaraआयकर अपील सं. / Ita No.654/Pun/2021 िनधा"रण वष" / Assessment Year: 2017-18 Yashavantrao Chavan Vs. Ito, Ward- 1(1), Sangli. Sahkari Dudh Utpadak Sanatha Maryadit Malevadi, Malewadi At/Po: Kargani, Tal: Atpadi, Dist: Malewadi- 415306 Pan : Aaaay3278R Appellant Respondent Assessee By None : Revenue By : Shri Arvind Desai Date Of Hearing : 25.05.2022 Date Of Pronouncement : 31.05.2022 आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A), National Faceless Appeal Centre (Nfac), Delhi’S Order Dated 26.08.2021 Passed In Case No. Itba/Nfac/S/250/2021-22/1035103206(1) Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short The Act. Case Called Twice. None Appears At Assessee’S Behest. It Is Accordingly Proceeded Ex-Parte. 2. It Emerges At The Outset That The Assessee’S Instant Appeal Suffers From 36 Days Delay Involving Covid-19 Pandemic Outbreak

For Respondent: Shri Arvind Desai
Section 143(3)Section 270ASection 80Section 80PSection 80P(2)(a)Section 80P(2)(b)

section 80(P)(2)(a)(iv) of Rs.38,69,712/- and added the same to the assessee’s total income. Penalty proceedings u/s 270A of the Act were also initiated for under reporting of income. 6.5 The appellant failed to respond to the notice of AO whereby he was called upon to substantiate his claim to 80P (2) deduction claimed