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394 results for “bogus purchases”+ Section 11(2)clear

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Key Topics

Addition to Income92Section 143(3)84Section 14861Section 271(1)(c)57Section 14749Bogus Purchases48Disallowance22Section 143(2)19Penalty19

BALMUKUND M VAISHNAV,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(7), SURAT

ITA 205/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.204/Srt/2019 Assessment Year: (2013-14) (Physical Hearing) The Ito, Ward-2(3)(7), Vs. Balmukund M. Vaishnav, Surat. 5B/1054, Ramnanth Mahadev Ni Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent) आयकर अपील सं./Ita No.205/Srt/2019 Assessment Year: (2013-14) Balmukund M. Vaishnav, Vs. The Ito, Ward-2(3)(7), 5B/1054, Ramnanth Mahadev Ni Surat. Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent)

Section 143(3)Section 69C

2 concerns controlled by me are totally bogus entries which were done against cash taken/given against such entries. None of these entries reflect any genuine transaction at all.” 11. After considering the submission of the assessee, the assessing officer held that bogus purchases were made by the assessee with the intention to inflate the purchases and to understate profit/ income

INCOME TAX OFFICER, WARD-2(3)(8), SURAT vs. MAHAVEER SHANTILAL JAIN, SURAT

Showing 1–20 of 394 · Page 1 of 20

...
Reopening of Assessment18
Survey u/s 133A17
Limitation/Time-bar17
ITA 453/SRT/2019[2013-14]Status: Disposed
ITAT Surat
25 Sept 2023
AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.453/Srt/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/S Mukesh Diamonds, 1St Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New Dtc, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqupj6439L Appellant By Shri Ritesh Mishra, Cit(Dr) Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 08/09/2023 Date Of Pronouncement 25/09/2023

Section 142(1)Section 143(2)Section 143(3)

bogus purchases, observing as follows: “10.1.7 It is further seen that the Honorable Gujarat High Court in the cases decided subsequent to N K Proteins ltd (supra) has not followed it, viz in the cases of Jagdish H. Patel, TA No.411 of 2017 dtd 01/08/2017 (8% disallowance) and TEJUA ROHITKUMAR KAPADIA, Surat in TA No. 691/2017 dated 18.09.2017 (0% disallowance

INCOME TAX OFFICER WARD 2(3)(7), SURAT vs. DILKHUSH BABEL, SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 124/SRT/2019[2014-15]Status: DisposedITAT Surat13 Apr 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 143(2) dated 15.12.2015 proceeded further. The 7 assessee asked reasons recorded. The reasons recorded that the reasons recorded were provided to the assessee. Thereafter, the assessee filed his objection against the reasons recorded. The objection of assessee was disposed of in a speaking order. The Assessing Officer thereafter issued show cause notice dated. 07.03.2014. The contents of show

ASHISH MOHAN MAHAWAR,MUMBAI vs. INCOME TAX OFFICER WARD 2(3)(7), SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 42/SRT/2019[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 143(2) dated 15.12.2015 proceeded further. The 7 assessee asked reasons recorded. The reasons recorded that the reasons recorded were provided to the assessee. Thereafter, the assessee filed his objection against the reasons recorded. The objection of assessee was disposed of in a speaking order. The Assessing Officer thereafter issued show cause notice dated. 07.03.2014. The contents of show

THE INCOME TAX OFFICER, WARD-2(3)(8),, SURAT vs. SHRI NAVRATAN JAIN,, MUMBAI

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 201/SRT/2019[2013-14]Status: DisposedITAT Surat13 Apr 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 143(2) dated 15.12.2015 proceeded further. The 7 assessee asked reasons recorded. The reasons recorded that the reasons recorded were provided to the assessee. Thereafter, the assessee filed his objection against the reasons recorded. The objection of assessee was disposed of in a speaking order. The Assessing Officer thereafter issued show cause notice dated. 07.03.2014. The contents of show

INCOME TAX OFFICER WARD 2(3)(7), SURAT vs. ASHISH MOHAN MAHAWAR, SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 122/SRT/2019[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 143(2) dated 15.12.2015 proceeded further. The 7 assessee asked reasons recorded. The reasons recorded that the reasons recorded were provided to the assessee. Thereafter, the assessee filed his objection against the reasons recorded. The objection of assessee was disposed of in a speaking order. The Assessing Officer thereafter issued show cause notice dated. 07.03.2014. The contents of show

DILKHUSH BABEL,SURAT vs. INCOME TAX OFFICER WARD 2(3)(7), SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 261/SRT/2019[2015-16]Status: DisposedITAT Surat13 Apr 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 143(2) dated 15.12.2015 proceeded further. The 7 assessee asked reasons recorded. The reasons recorded that the reasons recorded were provided to the assessee. Thereafter, the assessee filed his objection against the reasons recorded. The objection of assessee was disposed of in a speaking order. The Assessing Officer thereafter issued show cause notice dated. 07.03.2014. The contents of show

DILKHUSH BABEL,MUMBAI vs. ITO, WARD 2(3)(7), SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 538/SRT/2019[2012-13]Status: DisposedITAT Surat13 Apr 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 143(2) dated 15.12.2015 proceeded further. The 7 assessee asked reasons recorded. The reasons recorded that the reasons recorded were provided to the assessee. Thereafter, the assessee filed his objection against the reasons recorded. The objection of assessee was disposed of in a speaking order. The Assessing Officer thereafter issued show cause notice dated. 07.03.2014. The contents of show

SHRI NAVRATAN SINGH JAIN,,MUMBAI vs. THE INCOME TAX OFFICER, WARD-2(3)(8),, SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 259/SRT/2019[2015-16]Status: DisposedITAT Surat13 Apr 2022AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 143(2) dated 15.12.2015 proceeded further. The 7 assessee asked reasons recorded. The reasons recorded that the reasons recorded were provided to the assessee. Thereafter, the assessee filed his objection against the reasons recorded. The objection of assessee was disposed of in a speaking order. The Assessing Officer thereafter issued show cause notice dated. 07.03.2014. The contents of show

SHRI NARAYAN LAL SHARMA,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(8), SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 19/SRT/2017[2007-08]Status: DisposedITAT Surat13 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 143(2) dated 15.12.2015 proceeded further. The 7 assessee asked reasons recorded. The reasons recorded that the reasons recorded were provided to the assessee. Thereafter, the assessee filed his objection against the reasons recorded. The objection of assessee was disposed of in a speaking order. The Assessing Officer thereafter issued show cause notice dated. 07.03.2014. The contents of show

DILKHUSH BABEL,MUMBAI vs. INCOME TAX OFFICER WARD 2(3)(7), SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 41/SRT/2019[2014-15]Status: DisposedITAT Surat13 Apr 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 143(2) dated 15.12.2015 proceeded further. The 7 assessee asked reasons recorded. The reasons recorded that the reasons recorded were provided to the assessee. Thereafter, the assessee filed his objection against the reasons recorded. The objection of assessee was disposed of in a speaking order. The Assessing Officer thereafter issued show cause notice dated. 07.03.2014. The contents of show

SHRI NAVRATAN SINGH JAIN,,MUMBAI vs. THE INCOME TAX OFFICER, WARD-2(3)(8),, SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 258/SRT/2019[2014-15]Status: DisposedITAT Surat13 Apr 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 143(2) dated 15.12.2015 proceeded further. The 7 assessee asked reasons recorded. The reasons recorded that the reasons recorded were provided to the assessee. Thereafter, the assessee filed his objection against the reasons recorded. The objection of assessee was disposed of in a speaking order. The Assessing Officer thereafter issued show cause notice dated. 07.03.2014. The contents of show

INCOME TAX OFFICER WARD 2(3)(7), SURAT vs. DILKHUSH BABEL, SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 123/SRT/2019[2013-14]Status: DisposedITAT Surat13 Apr 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 143(2) dated 15.12.2015 proceeded further. The 7 assessee asked reasons recorded. The reasons recorded that the reasons recorded were provided to the assessee. Thereafter, the assessee filed his objection against the reasons recorded. The objection of assessee was disposed of in a speaking order. The Assessing Officer thereafter issued show cause notice dated. 07.03.2014. The contents of show

SHRI NAVRATAN SINGH JAIN,,MUMBAI vs. THE INCOME TAX OFFICER, WARD-2(3)(8),, SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 105/SRT/2019[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 143(2) dated 15.12.2015 proceeded further. The 7 assessee asked reasons recorded. The reasons recorded that the reasons recorded were provided to the assessee. Thereafter, the assessee filed his objection against the reasons recorded. The objection of assessee was disposed of in a speaking order. The Assessing Officer thereafter issued show cause notice dated. 07.03.2014. The contents of show

SHRI NARAYAN TULSIRAM SHARMA,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(8), SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 265/SRT/2018[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 143(2) dated 15.12.2015 proceeded further. The 7 assessee asked reasons recorded. The reasons recorded that the reasons recorded were provided to the assessee. Thereafter, the assessee filed his objection against the reasons recorded. The objection of assessee was disposed of in a speaking order. The Assessing Officer thereafter issued show cause notice dated. 07.03.2014. The contents of show

INCOME TAX OFFICER, WARD-2 (3) (7), SURAT vs. DILKHUSH BABEL, SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 1/SRT/2020[2012-13]Status: DisposedITAT Surat13 Apr 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 143(2) dated 15.12.2015 proceeded further. The 7 assessee asked reasons recorded. The reasons recorded that the reasons recorded were provided to the assessee. Thereafter, the assessee filed his objection against the reasons recorded. The objection of assessee was disposed of in a speaking order. The Assessing Officer thereafter issued show cause notice dated. 07.03.2014. The contents of show

DILKHUSH BABEL,MUMBAI vs. INCOME TAX OFFICER WARD 2(3)(7), SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 40/SRT/2019[2013-14]Status: DisposedITAT Surat13 Apr 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 143(2) dated 15.12.2015 proceeded further. The 7 assessee asked reasons recorded. The reasons recorded that the reasons recorded were provided to the assessee. Thereafter, the assessee filed his objection against the reasons recorded. The objection of assessee was disposed of in a speaking order. The Assessing Officer thereafter issued show cause notice dated. 07.03.2014. The contents of show

INCOME TAX OFFICER WARD 2(3)(7), SURAT vs. DILKHUSH ANNRAJ BABEL, SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 289/SRT/2019[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 143(2) dated 15.12.2015 proceeded further. The 7 assessee asked reasons recorded. The reasons recorded that the reasons recorded were provided to the assessee. Thereafter, the assessee filed his objection against the reasons recorded. The objection of assessee was disposed of in a speaking order. The Assessing Officer thereafter issued show cause notice dated. 07.03.2014. The contents of show

INCOME TAX OFFICER, WARD 2(3)(8), SURAT vs. SHRI NARAYAN LAL SHARMA, SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 88/SRT/2017[2007-08]Status: DisposedITAT Surat13 Apr 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 143(2) dated 15.12.2015 proceeded further. The 7 assessee asked reasons recorded. The reasons recorded that the reasons recorded were provided to the assessee. Thereafter, the assessee filed his objection against the reasons recorded. The objection of assessee was disposed of in a speaking order. The Assessing Officer thereafter issued show cause notice dated. 07.03.2014. The contents of show

DILKHUSH BABEL,SURAT vs. INCOME TAX OFFICER WARD 2(3)(7), SURAT

In the result, four appeals of Revenue are partly allowed whereas four assessee’s appeals are dismissed

ITA 260/SRT/2019[2008-09]Status: DisposedITAT Surat13 Apr 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 254(1)

section 143(2) dated 15.12.2015 proceeded further. The 7 assessee asked reasons recorded. The reasons recorded that the reasons recorded were provided to the assessee. Thereafter, the assessee filed his objection against the reasons recorded. The objection of assessee was disposed of in a speaking order. The Assessing Officer thereafter issued show cause notice dated. 07.03.2014. The contents of show