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29 results for “bogus purchases”+ Section 131clear

Sorted by relevance

Mumbai695Delhi414Kolkata163Jaipur142Bangalore119Ahmedabad91Chennai79Cochin57Hyderabad55Raipur45Chandigarh45Pune37Surat35Indore35Guwahati32Rajkot29Nagpur23Visakhapatnam15Agra10Jodhpur10Lucknow9Patna9Varanasi7Dehradun6Amritsar5Cuttack3Allahabad2Panaji1Ranchi1Jabalpur1

Key Topics

Section 143(3)14Addition to Income13Section 688Section 2507Section 142(1)6Section 143(2)5Section 1485Section 1474Section 69A4

THE INCOME TAX OFFICER, WARD-4,, MORBI vs. M/S. RANG CERA COAT, , MORBI

The appeal of the Revenue is dismissed

ITA 229/RJT/2018[2011-12]Status: DisposedITAT Rajkot25 Jan 2023AY 2011-12

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumar"नधा"रणवष"/Assessment Year: 2011-12 Income Tax Officer, Vs. M/S. Rang Cera Coat, Ward-4, 8-A, National Highway, Morbi Morbi Pan :Aalfr 1616 A अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri B.D. Gupta, Sr. Dr Assessee By : Shri Vimal Desai, Ar सुनवाई क" तार"ख/Date Of Hearing : 14.11.2022 घोषणा क" तार"ख /Date Of Pronouncement: 25.01.2023

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri B.D. Gupta, Sr. DR
Section 131Section 133(6)Section 148

bogus purchases made by several concerns which included the names of beneficiaries alongwith scanned copies of statements recorded under Section 131

Showing 1–20 of 29 · Page 1 of 2

Disallowance3
House Property2
Bogus/Accommodation Entry2

THE ACIT, CEN. CIR.-2, RAJKOT, RAJKOT vs. EXPERT PARTICLE BOARD, MORBI

In the result, cross objection filed by the assessee, ( in CO No

ITA 139/RJT/2021[2019-20]Status: DisposedITAT Rajkot29 Aug 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.139/Rjt/2021 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Expert Particle Board बनाम Cent.Cir.2, Rajkot. Survey No.111, 8-A National Vs. Highway B/H. Bharatinagar Iti, Ravapar Nadi Morbi 363 642. Pan : Aahfe 0299 G आयकर अपील सं /.Ita No.142/Rjt/2021 With Cross Objection No.05/Rjt/2022 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Bhagvaji Prabhubhai बनाम Cent.Cir.2, Rajkot. Amrutiya, Meera Park-2 Vs. House No.1, Vavdi Road Morbi. Pan : Aiwpa 0121 A (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 05/06/2025 घोषणा क" तार"ख /Date Of Pronouncement : 29/08/2025 Order Per, Dr. Arjun Lal Saini: The Captioned Two Appeals Filed By The Revenue Pertaining To Assessment Year 2019-20 & The Cross Objection Filed By The Assessee, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income-Tax

For Appellant: Shri Mehul Ranpura, ld.ARFor Respondent: Shri Sanjay Punglia, ld.CIT-DR
Section 133ASection 143(3)Section 37Section 69ASection 69B

bogus purchase of Rs. 2,00,000/- from Alpha Entech (Guj) and 52,04,130/- from Anuradha Oil, Mumbai, totaling to Rs. 54,04,130/-. 7.In this regard, the reply was submitted by assessee that the above transaction is not related to M/s. Expert Particle Board. ACIT Vs. Expert Particle Board and Others ITA No.139 /RJT/2021 and 142/RJT/2021

THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT vs. SHRI BHAGVANJI PRABHUBHAI AMRUTIYA, MORBI

In the result, cross objection filed by the assessee, ( in CO No

ITA 142/RJT/2021[2019-20]Status: DisposedITAT Rajkot29 Aug 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.139/Rjt/2021 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Expert Particle Board बनाम Cent.Cir.2, Rajkot. Survey No.111, 8-A National Vs. Highway B/H. Bharatinagar Iti, Ravapar Nadi Morbi 363 642. Pan : Aahfe 0299 G आयकर अपील सं /.Ita No.142/Rjt/2021 With Cross Objection No.05/Rjt/2022 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Bhagvaji Prabhubhai बनाम Cent.Cir.2, Rajkot. Amrutiya, Meera Park-2 Vs. House No.1, Vavdi Road Morbi. Pan : Aiwpa 0121 A (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 05/06/2025 घोषणा क" तार"ख /Date Of Pronouncement : 29/08/2025 Order Per, Dr. Arjun Lal Saini: The Captioned Two Appeals Filed By The Revenue Pertaining To Assessment Year 2019-20 & The Cross Objection Filed By The Assessee, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income-Tax

For Appellant: Shri Mehul Ranpura, ld.ARFor Respondent: Shri Sanjay Punglia, ld.CIT-DR
Section 133ASection 143(3)Section 37Section 69ASection 69B

bogus purchase of Rs. 2,00,000/- from Alpha Entech (Guj) and 52,04,130/- from Anuradha Oil, Mumbai, totaling to Rs. 54,04,130/-. 7.In this regard, the reply was submitted by assessee that the above transaction is not related to M/s. Expert Particle Board. ACIT Vs. Expert Particle Board and Others ITA No.139 /RJT/2021 and 142/RJT/2021

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 3/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 273/RJT/2022[2015-16]Status: DisposedITAT Rajkot30 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 274/RJT/2022[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 275/RJT/2022[2019-20]Status: DisposedITAT Rajkot30 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RJAKOT

In the result, appeal filed by the assessee in ITA No

ITA 286/RJT/2024[2014-15]Status: DisposedITAT Rajkot30 Jan 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 178/RJT/2024[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 287/RJT/2024[2016-17]Status: DisposedITAT Rajkot30 Jan 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 288/RJT/2022[2013-14]Status: DisposedITAT Rajkot30 Jan 2026AY 2013-14

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 289/RJT/2022[2015-16]Status: DisposedITAT Rajkot30 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 290/RJT/2022[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL - 1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 177/RJT/2024[2016-17]Status: DisposedITAT Rajkot30 Jan 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 291/RJT/2022[2019-20]Status: DisposedITAT Rajkot30 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 13/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1 RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 176/RJT/2024[2014-15]Status: DisposedITAT Rajkot30 Jan 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

131(1A) from Shri Smitbhai Parshottambhai Kaneria, the Managing Director of M/s Classic Network Private Limited, the said impounded paper was provided to him and he has confronted the question about the impounded page and he was requested transaction written in the page by furnishing the ledger accounts of the said to explain the contractor of relevant period and also

NARENDRAKUMAR BHANWERLAL NIMBAVAT HUF,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 407/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

bogus purchases, unaccounted cash loans, unaccounted payments, unaccounted receipts etc.The assessing officer noted that seized documents containing name of the assessee are speaking documents and the seized page nos. A4-45, A8-180 are the invoices raised by Shamji Kangad& Co. (entity owned by the member of Neelkangh Group) in the name of the assessee on various dates during

OSWAL AGRICOMM PRIVATE LIMITED,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 404/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

bogus purchases, unaccounted cash loans, unaccounted payments, unaccounted receipts etc.The assessing officer noted that seized documents containing name of the assessee are speaking documents and the seized page nos. A4-45, A8-180 are the invoices raised by Shamji Kangad& Co. (entity owned by the member of Neelkangh Group) in the name of the assessee on various dates during

MAHAVIR IMPEX,GANDHIDHAM vs. DCIT, CC-1, RAJKOT, RAJKOT

In the result, all these appeals filed by the different assessees, are allowed for statistical purposes

ITA 406/RJT/2023[2021-22]Status: DisposedITAT Rajkot30 May 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha(Hybrids Hearing) आयकरअपीलसं./Ita No.400/Rjt/2023 Assessment Year: (2021-22)

Section 143(3)Section 250

bogus purchases, unaccounted cash loans, unaccounted payments, unaccounted receipts etc.The assessing officer noted that seized documents containing name of the assessee are speaking documents and the seized page nos. A4-45, A8-180 are the invoices raised by Shamji Kangad& Co. (entity owned by the member of Neelkangh Group) in the name of the assessee on various dates during