BharatTax.net
SearchITATHigh CourtsSupreme CourtAI 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.

2 results for “bogus purchases”+ Section 145(3)clear

Sorted by relevance

Mumbai525Delhi261Jaipur143Chandigarh85Chennai82Ahmedabad75Bangalore64Surat61Kolkata59Cochin57Raipur48Agra25Allahabad25Jodhpur24Rajkot24Pune21Amritsar21Lucknow18Indore16Nagpur16Hyderabad13Guwahati13Patna9Visakhapatnam6Dehradun4Cuttack2SC2Ranchi1Panaji1Varanasi1

Key Topics

Section 683

BASIR AHMED SISODIA vs. THE INCOME TAX OFFICER

Appeal is allowed

C.A. No.-006110-006110 - 2009Supreme Court24 Apr 2020

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR

Section 143(2)Section 24(1)Section 260ASection 272(1)(c)Section 68

145(3)   of   the   1961   Act   is preposterous.   In that, the assessment in question came to be made under Section 143(3) of the 1961 Act.   Thus, the Officer was   justified   in   relying   upon   the   said   books   for   making addition(s).  The respondent would also urge that while imposing the first addition, the assessment order does not reject the books

M/S. KACHWALA GEMS vs. JOINT COMMNR. OF INCOME TAX, JAIPUR

C.A. No.-005809-005809 - 2006
Supreme Court
14 Dec 2006
For Appellant: "1. The assessee has not maintained and kept anyFor Respondent: Joint Commissioner of Income Tax, Jaipur
Section 144Section 145(3)

145(3) are clearly attracted in this case. 4. The genuineness of purchases to the extent of Rs.42 lakhs (approx.) is not proved without any doubt. 5. The GP rate declared by the assessee at 13.49% during the assessment year is not a match to the result declared by the itself in the previous assessment years. 6. M/s. Gem Plaza