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11 results for “bogus purchases”+ Section 271(1)(c)clear

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Key Topics

Section 684Section 271(1)(c)4Section 1203Addition to Income3Section 260A2Section 1232Section 3022Revision u/s 2632Limitation/Time-bar

M/S.VIRTUAL SOFT SYSTEMS LTD. vs. COMMISSIONER OF INCOME TAX, DELHI-I

C.A. No.-007115-007115 - 2005Supreme Court06 Feb 2007

Bench: ASHOK BHAN DALVEER BHANDARI

For Respondent: Commissioner of Income Tax, Delhi-I
Section 260ASection 271(1)(c)Section 68

Section 271(1)(c) of the Income Tax Act, 1961 with effect from 1.4.1976? FACTS (C.A. NO. 7115 OF 2005) For the assessment year 1996-97, the assessee-appellant returned an income of Rs. 1,32,44,507.29 subject to depreciation. The depreciation claimed for the year was Rs.1,47,97,995.01 computed as under:- Depreciation for Assessment year

AMERICAN HOME PRODUCTS CORPORATION vs. MAC LABORATORIES PRIVATE LIMITED AND ANR

- 0Supreme Court30 Sept 1985
2
Penalty2

Bench: MADON D.P.

For Respondent: MAC LABORATORIES PRIVATE LIMITED AND ANR

271 (5) The 1958 Act is, as the 1940 Act was, based upon the English Trade Marks Act, 1938, and the decision in the ’PUSSY GALORE’ Trade mark case (supra) concludes this point against the appellant. (6) The Shavaksha Committee Report and the Ayyangar Report show the legislative intent not to allow a proposed use be a proposed registered user

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 HON'BLE MR. JUSTICE DINESH MAHESHWARI

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

Section 271(1)(c) dated 17.11.2006 qua the appellant/assessee for the self­same assessment year 1998­1999.  The Income­Tax Officer had passed the said order as a consequence of the conclusion reached in the assessment order which had by then become final upto the stage of ITAT vide order dated 27.4.2006 ­ to the effect that the stated purchases by the appellant/assessee from

STATE (N.C.T. OF DELHI) vs. NAVJOT SANDHU @ AFSAN GURU

Crl.A. No.-000373-000375 - 2004Supreme Court04 Aug 2005

Bench: P. VENKATARAMA REDDI P.P. NAOLEKAR

For Respondent: NAVJOT SANDHU@ AFSAN GURU
Section 120Section 120BSection 123Section 173Section 3Section 3(2)Section 3(4)Section 302Section 4Section 6

271] observed thus: "\005the provisions of the Act need not be resorted to if the nature of the activities of the accused can be checked and controlled under the ordinary law of the land. It is only in those cases where the law enforcing machinery finds the ordinary law to be inadequate or not sufficiently effective for tackling the menace

MEENAKSHI MILLS, MADURAI vs. THE COMMISSIONER OF INCOME-TAX,MADRAS

In the result, the appeals fail, and are dismissed with

- 0Supreme Court26 Sept 1956
For Respondent: THE COMMISSIONER OF INCOME-TAX,MADRAS

271, 720 meaning of those observations Should be clarified, lest error and misconception should embarrass and fog the administration of law. The position that emerges on the authorities may thus be summed up: (1)When the point -for determination is a pure question of law such as construction of a statute or document of title, the decision of the Tribunal

JUSTICE K.S.PUTTASWAMY(RETD) vs. UNION OF INDIA

Appeal is allowed accordingly

W.P.(C) No.-000494-000494 - 2012Supreme Court26 Sept 2018

Bench: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE ASHOK BHUSHAN

c onnected matters Page 72 of 567 number related to changes in name, address, date of birth etc. (4) Please confirm: (a) UIDAI takes no responsibility with respect to the correct identification of a person. Ans.: Please refer to Answer (1) above. Additionally, it may be stated that enrolment of Aadhaar is done through a resident enrolment process and verification

ZAKIA AHSAN JAFRI vs. THE STATE OF GUJARAT

Crl.A. No.-000912-000912 - 2022Supreme Court24 Jun 2022

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI HON'BLE MR. JUSTICE C.T. RAVIKUMAR

Section 173(8)

1 SCC 258 (para 6) 76 on relevant aspects/allegations including in respect of matters outside the complaint, but specifically noted in the protest petition. It was the bounden duty of the Magistrate to so direct, and also primary responsibility of the SIT to investigate every piece of information which had come to the fore by way of complaint

THE CORRESPONDENCE RBANMS EDUCATIONAL INSTITUTION vs. B GUNASHEKAR

Appeal is allowed

C.A. No.-005200-005200 - 2025Supreme Court16 Apr 2025

Bench: The Court Of Xiii Addl. City Civil & Sessions Judge, Mayohall Unit, Bengaluru (Cch-22) Till The Next Date Of Hearing.”

bogus litigation will end at the earliest stage. The Court must be vigilant against any camouflage or suppression, and determine whether the litigation is utterly vexatious, and an abuse of the process of the court. ….. 28. A three-Judge Bench of this Court in State of Punjab v. Gurdev Singh23 held that the Court must examine the plaint and determine

BIKRAM CHATTERJI vs. UNION OF INDIA

W.P.(C) No.-000940 - 2017Supreme Court23 Jul 2019
Section 12(1)(c)Section 7

section 8 of the Real Estate Regulation and Development Act, 2016 (for short, ‘the RERA’) and also in view of the provisions contained in sections 13 and 14 of the U.P. Industrial Area Development Act, 1976 (for short, ‘the Industrial Development Act’), the lease deeds granted by Noida and Greater Noida authorities were ordered to be cancelled. In the lease

NEELAM GUPTA vs. RAJENDRA KUMAR GUPTA

C.A. No.-003159-003160 - 2019Supreme Court14 Oct 2024

Bench: HON'BLE MR. JUSTICE C.T. RAVIKUMAR HON'BLE MR. JUSTICE UJJAL BHUYAN

bogus and sham document. According to them, Sitaram, the common cousin of original defendants as also the plaintiff got no right to transfer the suit schedule property to the plaintiff as he himself had not accrued any right over the suit schedule property based on sale Civil Appeal Nos. 3159-60 of 2019 Page 14 of 53 deed registered

L.N. ASWATHAMA vs. P. PRAKASH

C.A. No.-004125-004125 - 2009Supreme Court21 Apr 2009

C) No. 8405 of 2007] L. N. Aswathama & Anr. … Appellant(s) Vs. P. Prakash … Respondent (s) O R D E R R. V. Raveendran, J. Leave granted. 2.The appellants are the plaintiffs in a suit (OS No.2667/1987 on the file of the City Civil Court, Bangalore) filed against the respondent, for declaration of title, possession, permanent injunction and mesne profits