BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

48 results for “bogus purchases”+ Section 47clear

Sorted by relevance

Mumbai1,401Delhi1,019Jaipur281Kolkata238Chennai216Bangalore170Ahmedabad170Chandigarh138Hyderabad115Karnataka111Indore110Surat105Pune80Cochin60Nagpur53Visakhapatnam49Rajkot48Raipur45Guwahati37Calcutta36Allahabad32Amritsar26Lucknow22Cuttack20Jodhpur19Agra17Telangana8Patna5Jabalpur4SC3Ranchi2Panaji2Dehradun2ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 143(3)29Addition to Income26Section 6821Section 25013Disallowance12Deduction10Natural Justice8Section 2637Section 143(2)5

VIJAY ANANDBHAI CHAVDA,GONDAL vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT , RAJKOT

In the result, the order passed by the PCIT u/s 263 of the Act is hereby dismissed

ITA 117/RJT/2022[2017-18]Status: DisposedITAT Rajkot21 Apr 2023AY 2017-18

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Vimal Desai, A.RFor Respondent: Shri Shramdeep Sinha, CIT-D.R
Section 115BSection 144Section 263Section 68

47,717/-. The assessment was completed under section 144 of the Act determining total income of " 26,12,75,610/- after making the following additions: I.T.A No. 117/Rjt/2022 A.Y. 2017-18 Page No 3 Shri Vijay Anandbhai Chavda vs. Pr. CIT Sr. Amount (Rs.) Nature Section No. 1. 7,75,000 Unexplained Gift 68 2. 18,83,64,331/- Unexplained

Showing 1–20 of 48 · Page 1 of 3

Section 142(1)5
Section 36(1)(iii)5
Section 69C5

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 u/s 37 of the Act. 35. Aggrieved by the order of the assessing officer, the assessee carried the matter in appeal before the ld.CIT(A) who has deleted the addition made by the assessing officer. Therefore, the revenue and assessee both are in appeal before us. ACIT Vs. Expert Particle Board and Others ITA No.139 /RJT/2021 and 142/RJT/2021

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 u/s 37 of the Act. 35. Aggrieved by the order of the assessing officer, the assessee carried the matter in appeal before the ld.CIT(A) who has deleted the addition made by the assessing officer. Therefore, the revenue and assessee both are in appeal before us. ACIT Vs. Expert Particle Board and Others ITA No.139 /RJT/2021 and 142/RJT/2021

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

47,29,738/- and G.P. rate of 8% is applied on suppressed sales to estimate the income element and 8% of bogus purchase of Rs. 1,93,37,000/-. (ii) The estimation of suppressed sales done by the CIT(Appeals) by extrapolating certain percentage on accounted sales is unwarranted and also adoption of gross profit rate on suppressed sales

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

47,29,738/- and G.P. rate of 8% is applied on suppressed sales to estimate the income element and 8% of bogus purchase of Rs. 1,93,37,000/-. (ii) The estimation of suppressed sales done by the CIT(Appeals) by extrapolating certain percentage on accounted sales is unwarranted and also adoption of gross profit rate on suppressed sales

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

47,29,738/- and G.P. rate of 8% is applied on suppressed sales to estimate the income element and 8% of bogus purchase of Rs. 1,93,37,000/-. (ii) The estimation of suppressed sales done by the CIT(Appeals) by extrapolating certain percentage on accounted sales is unwarranted and also adoption of gross profit rate on suppressed sales

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

47,29,738/- and G.P. rate of 8% is applied on suppressed sales to estimate the income element and 8% of bogus purchase of Rs. 1,93,37,000/-. (ii) The estimation of suppressed sales done by the CIT(Appeals) by extrapolating certain percentage on accounted sales is unwarranted and also adoption of gross profit rate on suppressed sales

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

47,29,738/- and G.P. rate of 8% is applied on suppressed sales to estimate the income element and 8% of bogus purchase of Rs. 1,93,37,000/-. (ii) The estimation of suppressed sales done by the CIT(Appeals) by extrapolating certain percentage on accounted sales is unwarranted and also adoption of gross profit rate on suppressed sales

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

47,29,738/- and G.P. rate of 8% is applied on suppressed sales to estimate the income element and 8% of bogus purchase of Rs. 1,93,37,000/-. (ii) The estimation of suppressed sales done by the CIT(Appeals) by extrapolating certain percentage on accounted sales is unwarranted and also adoption of gross profit rate on suppressed sales

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

47,29,738/- and G.P. rate of 8% is applied on suppressed sales to estimate the income element and 8% of bogus purchase of Rs. 1,93,37,000/-. (ii) The estimation of suppressed sales done by the CIT(Appeals) by extrapolating certain percentage on accounted sales is unwarranted and also adoption of gross profit rate on suppressed sales

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

47,29,738/- and G.P. rate of 8% is applied on suppressed sales to estimate the income element and 8% of bogus purchase of Rs. 1,93,37,000/-. (ii) The estimation of suppressed sales done by the CIT(Appeals) by extrapolating certain percentage on accounted sales is unwarranted and also adoption of gross profit rate on suppressed sales

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

47,29,738/- and G.P. rate of 8% is applied on suppressed sales to estimate the income element and 8% of bogus purchase of Rs. 1,93,37,000/-. (ii) The estimation of suppressed sales done by the CIT(Appeals) by extrapolating certain percentage on accounted sales is unwarranted and also adoption of gross profit rate on suppressed sales

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

47,29,738/- and G.P. rate of 8% is applied on suppressed sales to estimate the income element and 8% of bogus purchase of Rs. 1,93,37,000/-. (ii) The estimation of suppressed sales done by the CIT(Appeals) by extrapolating certain percentage on accounted sales is unwarranted and also adoption of gross profit rate on suppressed sales

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

47,29,738/- and G.P. rate of 8% is applied on suppressed sales to estimate the income element and 8% of bogus purchase of Rs. 1,93,37,000/-. (ii) The estimation of suppressed sales done by the CIT(Appeals) by extrapolating certain percentage on accounted sales is unwarranted and also adoption of gross profit rate on suppressed sales

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

47,29,738/- and G.P. rate of 8% is applied on suppressed sales to estimate the income element and 8% of bogus purchase of Rs. 1,93,37,000/-. (ii) The estimation of suppressed sales done by the CIT(Appeals) by extrapolating certain percentage on accounted sales is unwarranted and also adoption of gross profit rate on suppressed sales

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

47,29,738/- and G.P. rate of 8% is applied on suppressed sales to estimate the income element and 8% of bogus purchase of Rs. 1,93,37,000/-. (ii) The estimation of suppressed sales done by the CIT(Appeals) by extrapolating certain percentage on accounted sales is unwarranted and also adoption of gross profit rate on suppressed sales

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

47,29,738/- and G.P. rate of 8% is applied on suppressed sales to estimate the income element and 8% of bogus purchase of Rs. 1,93,37,000/-. (ii) The estimation of suppressed sales done by the CIT(Appeals) by extrapolating certain percentage on accounted sales is unwarranted and also adoption of gross profit rate on suppressed sales

THE ITO, WARD-4,, MORBI vs. M/S RAIYANI COTTON INDUSTRIES,, MORBI

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

ITA 129/RJT/2016[2011-12]Status: DisposedITAT Rajkot18 Aug 2021AY 2011-12

Bench: Shri Pradip Kumar Kedia & Ms. Madhumita Royआयकर अपील सं./I.T.A No. 129/Rjt/2016 ("नधा"रण वष" / Assessment Years: 2011-12)

For Appellant: Shri M. J. Ranpura, ARFor Respondent: 07/07/2021
Section 143(3)Section 40A(3)Section 68Section 80G

purchase of kapas from different parties of total Rs. 5,00,000/-. 7. On the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition of Rs. 41,79,062/- made by AO on account of fall in gross profit as compared to earlier years. 8. On the facts and circumstances

SMT. GRACY KUTHUMKAL THOMAS,,VERAVAL vs. THE JOINT COMMISSIONER OF INCOME TAX, JUNAGADH RANGE-1,, JUNAGADH

In the result, appeals of the Revenue and assessee, both are dismissed

ITA 24/RJT/2013[2009-10]Status: DisposedITAT Rajkot01 Mar 2018AY 2009-10

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(2)Section 80H

47,640/- . Case of the assessee was selected for scrutiny assessment and notice under section 143(2) was issued and served upon the assessee. On scrutiny of the accounts, the AO formed an opinion that books of accounts of the assessee deserves to be rejected and her income is to be estimated according to the best judgment

THE DEPUTY COMISSIONER OF INCOME TAX, CIRCLE-1,, JUNAGADH vs. SMT. GRACY KUTHUKMAL THOMAS,, VERAVAL

In the result, appeals of the Revenue and assessee, both are dismissed

ITA 37/RJT/2013[2009-10]Status: DisposedITAT Rajkot01 Mar 2018AY 2009-10

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(2)Section 80H

47,640/- . Case of the assessee was selected for scrutiny assessment and notice under section 143(2) was issued and served upon the assessee. On scrutiny of the accounts, the AO formed an opinion that books of accounts of the assessee deserves to be rejected and her income is to be estimated according to the best judgment