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5 results for “bogus purchases”+ Section 270clear

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Key Topics

Section 6813Section 143(3)5Section 2635Section 1484Section 1473Disallowance3Section 143(2)2Section 142(1)2Unexplained Cash Credit2

M/S. GREEN EARTH BIOGAS PVT. LTD.,SURENDRANAGAR vs. THE PR. CIT-3, AHMEDABAD, AHMEDABAD

In the result, appeal filed by the assessee is dismissed

ITA 185/RJT/2023[2017-18]Status: DisposedITAT Rajkot17 Jul 2025AY 2017-18
Section 263

270(A)(1) of Income Tax Act, 1961,?\n(ii)\nDocumentary evidences of putting depreciable assets to use for the\npurpose of the Business.\n(iii)\nDocumentary evidences w.r.t. to source of cash deposited into the bank.\n3) Certain facts we would like to put for kind consideration as under before we\nsubmit our reply.\nA. Generation of bio fertilizer

M/S. BABJI OIL MILL PVT. LTD.,,RANEKPAR, TAL. WAKANER, DIST. MORBI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, MORBI CIRCLE, , MORBI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 143/RJT/2018[2013-14]Status: HeardITAT Rajkot15 Feb 2023AY 2013-14

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal, Judicial Member M/s. Babji Oil Mill Pvt. Ltd., 8- (Accountant Member)

Addition to Income2
For Appellant: Written SubmissionFor Respondent: Shri Shramdeep Sinha, Sr. D.R
Section 143(3)Section 68

bogus purchase. The addition needs deletion. 4. Taking into consideration the legal, statutory, factual, accounting and administrative aspects, no addition amounting to Rs. 22,70,0007- and Rs. 3,17,87,900/- ought to have been confirmed. The addition needs deletion. 5. Without prejudice, the assessment made is bad in law and deserves annulment. 6. Without prejudice, no adequate, sufficient

SMT. KRUSHNABA PRAVINSINH JADEJA,,RAJKOT-GUJARAT vs. THE DY. COMMR. OF INCOME TAX, CIR.-1(1),, RAJKOT-GUJARAT

ITA 572/RJT/2015[2012-13]Status: DisposedITAT Rajkot30 Jul 2025AY 2012-13
Section 142(1)Section 143(2)Section 143(3)Section 68

bogus. Moreover, the agreement (Satakat) does\nnot require registration if the parties to the agreement decided to cancel it,\nthey may cancel the agreement (Satakat) with mutual consent. We note that\nPage 10\nITA Nos.572&577/RJT/2015/AY.2012-13\nKrushnaba Pravinsinh Jadeja\nin the assessee's case, in the subsequent assessment year (A.Y.) 2013-14,\nthe Assessing Officer framed the assessment

THE DY. COMMR. OF INCOME TAX, CIR.-1(1), RAJKOT-GUJARAT vs. SMT. KRUSHNABA P. JADEJA,, RAJKOT-GUJARAT

ITA 577/RJT/2015[2012-13]Status: DisposedITAT Rajkot30 Jul 2025AY 2012-13

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

For Appellant: Shri D.M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 68

bogus. Moreover, the agreement (Satakat) does not require registration if the parties to the agreement decided to cancel it, they may cancel the agreement (Satakat) with mutual consent. We note that ITA Nos.572&577/RJT/2015/AY.2012-13 Krushnaba Pravinsinh Jadeja in the assessee’s case, in the subsequent assessment year (A.Y.) 2013-14, the Assessing Officer framed the assessment, on the assessee

KUMAR RAMESH SAHU,RAJKOT, GUJARAT vs. ACIT, CIRCLE-2(2), RAJKOT, RAJKOT, GUJARAT

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 336/RJT/2023[2009-10]Status: DisposedITAT Rajkot04 Apr 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./I.T.A. No.336/Rjt/2023 (िनधा"रण वष" / Assessment Year : 2009-10) Kumar Ramesh Sahu बनाम/ The Acit, Sundaram, 72/3, New Cirtcle-2(3) Vs. College Wadi Rajkot – 60 001 150Ft5. Ring Road Opp. Meera Apartment Rajkot – 360 005 (Gujarat) "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aesps 5531 C (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By : Shri M.N. Manvar, Ld. Ar Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई की तारीख / Date Of Hearing 13/01/2025 घोषणा की तारीख /Date Of Pronouncement 04/04/2025 आदेश / O R D E R Per Dinesh Mohan Sinha:

For Appellant: Shri M.N. Manvar, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(1)Section 143(3)Section 147Section 148Section 271(1)Section 54Section 68

purchase of Gold Bar dtd. 25/12/1985 is bogus and to treat sale proceed of Gold Bar as income from undisclosed sources. Further, CITA)-NFAC observed that sale bill is for sale of gold bar, whereas as per Wealth Tax Return the items shown are gold ornaments and the Appellant did not file copy of Valuation Report at any stage