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218 results for “bogus purchases”+ Section 13(1)(b)clear

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Key Topics

Section 143(3)115Addition to Income84Section 14772Section 271(1)(c)62Section 14861Bogus Purchases47Disallowance29Limitation/Time-bar22Section 143(2)

ITO, WARD-2(3)(2), SURAT, SURAT vs. KISHOR BHANUBHAI ASODARIA, SURAT

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

ITA 1245/SRT/2024[2015-16]Status: DisposedITAT Surat13 Aug 2025AY 2015-16

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 10(38)Section 143Section 147Section 68Section 69

13-08-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Revenue as against the appellate order dated 30.09.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the reassessment order passed under section 147 of the Income

INCOME TAX OFFICER, ANAVIL BUSINESS CENTRE, ADAJAN vs. ABHISHEK NAVNIT DOSHI , MAHIDHARPURA

Showing 1–20 of 218 · Page 1 of 11

...
20
Reassessment18
Search & Seizure18
Section 142(1)16

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

ITA 502/SRT/2025[2014-15]Status: DisposedITAT Surat30 Oct 2025AY 2014-15

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2014-2015 Ito, Abhishek Navnit Doshi, 405, Income Tax Office, Anavil 204/205, 2Nd Floor, 6/1911-12, Business Centre, Hazira Road, Vs. Jin Shanti Bldg. Mahidharpura, Adajan, Surat-395003. Surat-395009. Pan No. Afhpd 0064 M Appellant Respondent

For Respondent: Mr. Sapnesh Sheth, Advocate

section 69 of the Act and made an addition of 100% of the purchases so found to be Act and made an addition of 100% of the purchases so found to be Act and made an addition of 100% of the purchases so found to be fictitious.. 3. On appeal, the Ld. CIT(A), following the coordinate Bench

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)

B] The Income Tax Officer, Ashish Mohan Mahawar Ward-2(3)(7), Room No. Prop. M/s Meet Corporation, 414, 4th Floor, Anavil 303, Navkar Building, 3rd Floor, Business Centre, Adajan- H. No. 6/1943, Dalgiya Street, Hajira Road, Adajan, Mahidarpura, Surat-395003 Surat-395009 Applicant Respondent ITA No.19 & 88/SRT/2017 (AY 2007-08) & 266/SRT/2018 (AY 2008-09) Shri Narayan Lal Sharma, Income

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)

B] The Income Tax Officer, Ashish Mohan Mahawar Ward-2(3)(7), Room No. Prop. M/s Meet Corporation, 414, 4th Floor, Anavil 303, Navkar Building, 3rd Floor, Business Centre, Adajan- H. No. 6/1943, Dalgiya Street, Hajira Road, Adajan, Mahidarpura, Surat-395003 Surat-395009 Applicant Respondent ITA No.19 & 88/SRT/2017 (AY 2007-08) & 266/SRT/2018 (AY 2008-09) Shri Narayan Lal Sharma, Income

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)

B] The Income Tax Officer, Ashish Mohan Mahawar Ward-2(3)(7), Room No. Prop. M/s Meet Corporation, 414, 4th Floor, Anavil 303, Navkar Building, 3rd Floor, Business Centre, Adajan- H. No. 6/1943, Dalgiya Street, Hajira Road, Adajan, Mahidarpura, Surat-395003 Surat-395009 Applicant Respondent ITA No.19 & 88/SRT/2017 (AY 2007-08) & 266/SRT/2018 (AY 2008-09) Shri Narayan Lal Sharma, Income

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)

B] The Income Tax Officer, Ashish Mohan Mahawar Ward-2(3)(7), Room No. Prop. M/s Meet Corporation, 414, 4th Floor, Anavil 303, Navkar Building, 3rd Floor, Business Centre, Adajan- H. No. 6/1943, Dalgiya Street, Hajira Road, Adajan, Mahidarpura, Surat-395003 Surat-395009 Applicant Respondent ITA No.19 & 88/SRT/2017 (AY 2007-08) & 266/SRT/2018 (AY 2008-09) Shri Narayan Lal Sharma, Income

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)

B] The Income Tax Officer, Ashish Mohan Mahawar Ward-2(3)(7), Room No. Prop. M/s Meet Corporation, 414, 4th Floor, Anavil 303, Navkar Building, 3rd Floor, Business Centre, Adajan- H. No. 6/1943, Dalgiya Street, Hajira Road, Adajan, Mahidarpura, Surat-395003 Surat-395009 Applicant Respondent ITA No.19 & 88/SRT/2017 (AY 2007-08) & 266/SRT/2018 (AY 2008-09) Shri Narayan Lal Sharma, Income

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)

B] The Income Tax Officer, Ashish Mohan Mahawar Ward-2(3)(7), Room No. Prop. M/s Meet Corporation, 414, 4th Floor, Anavil 303, Navkar Building, 3rd Floor, Business Centre, Adajan- H. No. 6/1943, Dalgiya Street, Hajira Road, Adajan, Mahidarpura, Surat-395003 Surat-395009 Applicant Respondent ITA No.19 & 88/SRT/2017 (AY 2007-08) & 266/SRT/2018 (AY 2008-09) Shri Narayan Lal Sharma, Income

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)

B] The Income Tax Officer, Ashish Mohan Mahawar Ward-2(3)(7), Room No. Prop. M/s Meet Corporation, 414, 4th Floor, Anavil 303, Navkar Building, 3rd Floor, Business Centre, Adajan- H. No. 6/1943, Dalgiya Street, Hajira Road, Adajan, Mahidarpura, Surat-395003 Surat-395009 Applicant Respondent ITA No.19 & 88/SRT/2017 (AY 2007-08) & 266/SRT/2018 (AY 2008-09) Shri Narayan Lal Sharma, Income

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)

B] The Income Tax Officer, Ashish Mohan Mahawar Ward-2(3)(7), Room No. Prop. M/s Meet Corporation, 414, 4th Floor, Anavil 303, Navkar Building, 3rd Floor, Business Centre, Adajan- H. No. 6/1943, Dalgiya Street, Hajira Road, Adajan, Mahidarpura, Surat-395003 Surat-395009 Applicant Respondent ITA No.19 & 88/SRT/2017 (AY 2007-08) & 266/SRT/2018 (AY 2008-09) Shri Narayan Lal Sharma, Income

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)

B] The Income Tax Officer, Ashish Mohan Mahawar Ward-2(3)(7), Room No. Prop. M/s Meet Corporation, 414, 4th Floor, Anavil 303, Navkar Building, 3rd Floor, Business Centre, Adajan- H. No. 6/1943, Dalgiya Street, Hajira Road, Adajan, Mahidarpura, Surat-395003 Surat-395009 Applicant Respondent ITA No.19 & 88/SRT/2017 (AY 2007-08) & 266/SRT/2018 (AY 2008-09) Shri Narayan Lal Sharma, Income

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)

B] The Income Tax Officer, Ashish Mohan Mahawar Ward-2(3)(7), Room No. Prop. M/s Meet Corporation, 414, 4th Floor, Anavil 303, Navkar Building, 3rd Floor, Business Centre, Adajan- H. No. 6/1943, Dalgiya Street, Hajira Road, Adajan, Mahidarpura, Surat-395003 Surat-395009 Applicant Respondent ITA No.19 & 88/SRT/2017 (AY 2007-08) & 266/SRT/2018 (AY 2008-09) Shri Narayan Lal Sharma, Income

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)

B] The Income Tax Officer, Ashish Mohan Mahawar Ward-2(3)(7), Room No. Prop. M/s Meet Corporation, 414, 4th Floor, Anavil 303, Navkar Building, 3rd Floor, Business Centre, Adajan- H. No. 6/1943, Dalgiya Street, Hajira Road, Adajan, Mahidarpura, Surat-395003 Surat-395009 Applicant Respondent ITA No.19 & 88/SRT/2017 (AY 2007-08) & 266/SRT/2018 (AY 2008-09) Shri Narayan Lal Sharma, Income

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)

B] The Income Tax Officer, Ashish Mohan Mahawar Ward-2(3)(7), Room No. Prop. M/s Meet Corporation, 414, 4th Floor, Anavil 303, Navkar Building, 3rd Floor, Business Centre, Adajan- H. No. 6/1943, Dalgiya Street, Hajira Road, Adajan, Mahidarpura, Surat-395003 Surat-395009 Applicant Respondent ITA No.19 & 88/SRT/2017 (AY 2007-08) & 266/SRT/2018 (AY 2008-09) Shri Narayan Lal Sharma, Income

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)

B] The Income Tax Officer, Ashish Mohan Mahawar Ward-2(3)(7), Room No. Prop. M/s Meet Corporation, 414, 4th Floor, Anavil 303, Navkar Building, 3rd Floor, Business Centre, Adajan- H. No. 6/1943, Dalgiya Street, Hajira Road, Adajan, Mahidarpura, Surat-395003 Surat-395009 Applicant Respondent ITA No.19 & 88/SRT/2017 (AY 2007-08) & 266/SRT/2018 (AY 2008-09) Shri Narayan Lal Sharma, Income

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)

B] The Income Tax Officer, Ashish Mohan Mahawar Ward-2(3)(7), Room No. Prop. M/s Meet Corporation, 414, 4th Floor, Anavil 303, Navkar Building, 3rd Floor, Business Centre, Adajan- H. No. 6/1943, Dalgiya Street, Hajira Road, Adajan, Mahidarpura, Surat-395003 Surat-395009 Applicant Respondent ITA No.19 & 88/SRT/2017 (AY 2007-08) & 266/SRT/2018 (AY 2008-09) Shri Narayan Lal Sharma, Income

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)

B] The Income Tax Officer, Ashish Mohan Mahawar Ward-2(3)(7), Room No. Prop. M/s Meet Corporation, 414, 4th Floor, Anavil 303, Navkar Building, 3rd Floor, Business Centre, Adajan- H. No. 6/1943, Dalgiya Street, Hajira Road, Adajan, Mahidarpura, Surat-395003 Surat-395009 Applicant Respondent ITA No.19 & 88/SRT/2017 (AY 2007-08) & 266/SRT/2018 (AY 2008-09) Shri Narayan Lal Sharma, Income

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)

B] The Income Tax Officer, Ashish Mohan Mahawar Ward-2(3)(7), Room No. Prop. M/s Meet Corporation, 414, 4th Floor, Anavil 303, Navkar Building, 3rd Floor, Business Centre, Adajan- H. No. 6/1943, Dalgiya Street, Hajira Road, Adajan, Mahidarpura, Surat-395003 Surat-395009 Applicant Respondent ITA No.19 & 88/SRT/2017 (AY 2007-08) & 266/SRT/2018 (AY 2008-09) Shri Narayan Lal Sharma, Income

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)

B] The Income Tax Officer, Ashish Mohan Mahawar Ward-2(3)(7), Room No. Prop. M/s Meet Corporation, 414, 4th Floor, Anavil 303, Navkar Building, 3rd Floor, Business Centre, Adajan- H. No. 6/1943, Dalgiya Street, Hajira Road, Adajan, Mahidarpura, Surat-395003 Surat-395009 Applicant Respondent ITA No.19 & 88/SRT/2017 (AY 2007-08) & 266/SRT/2018 (AY 2008-09) Shri Narayan Lal Sharma, Income

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)

B] The Income Tax Officer, Ashish Mohan Mahawar Ward-2(3)(7), Room No. Prop. M/s Meet Corporation, 414, 4th Floor, Anavil 303, Navkar Building, 3rd Floor, Business Centre, Adajan- H. No. 6/1943, Dalgiya Street, Hajira Road, Adajan, Mahidarpura, Surat-395003 Surat-395009 Applicant Respondent ITA No.19 & 88/SRT/2017 (AY 2007-08) & 266/SRT/2018 (AY 2008-09) Shri Narayan Lal Sharma, Income