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109 results for “bogus purchases”+ Section 144clear

Sorted by relevance

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Key Topics

Addition to Income93Section 271(1)(c)92Section 14881Section 143(3)79Section 14757Bogus Purchases40Section 14438Disallowance31Limitation/Time-bar23Reassessment

ITO, WARD-2(3)(7), SURAT vs. ANSHUMAN RAMDAYALJI KUMAWAT, SURAT

In the result the ground No

ITA 21/SRT/2020[2008-09]Status: DisposedITAT Surat13 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

bogus purchases. 16. The Ld. DR for the Revenue submitted before us the interpretation of Circular No.452 of CBDT which is reproduced below: “405-406. Compulsory Audit - Whether the provision is applicable TO commission agents, arahtias, etc. 1. Section 44AB, as inserted by the Finance Act, l984, casts an obligation on every person carrying on business to get his accounts

INCOME TAX OFFICER, WARD 2(3)(8), SURAT vs. SHRI RAJESH KUMAR PAMECHA, AJMER

In the result the ground No

Showing 1–20 of 109 · Page 1 of 6

23
Section 6822
Reopening of Assessment22
ITA 87/SRT/2017[2007-08]Status: DisposedITAT Surat13 Jan 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

bogus purchases. 16. The Ld. DR for the Revenue submitted before us the interpretation of Circular No.452 of CBDT which is reproduced below: “405-406. Compulsory Audit - Whether the provision is applicable TO commission agents, arahtias, etc. 1. Section 44AB, as inserted by the Finance Act, l984, casts an obligation on every person carrying on business to get his accounts

ITO, WARD 2(3)(8), SURAT vs. MUKESH MAHAVIRPRASAD SEN, SURAT

In the result the ground No

ITA 15/SRT/2020[2008-09]Status: DisposedITAT Surat13 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

bogus purchases. 16. The Ld. DR for the Revenue submitted before us the interpretation of Circular No.452 of CBDT which is reproduced below: “405-406. Compulsory Audit - Whether the provision is applicable TO commission agents, arahtias, etc. 1. Section 44AB, as inserted by the Finance Act, l984, casts an obligation on every person carrying on business to get his accounts

ITO, WARD-2(3)(7), SURAT vs. ANSHUMAN RAMDAYALJI KUMAWAT, SURAT

In the result the ground No

ITA 22/SRT/2020[2009-10]Status: DisposedITAT Surat13 Jan 2023AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

bogus purchases. 16. The Ld. DR for the Revenue submitted before us the interpretation of Circular No.452 of CBDT which is reproduced below: “405-406. Compulsory Audit - Whether the provision is applicable TO commission agents, arahtias, etc. 1. Section 44AB, as inserted by the Finance Act, l984, casts an obligation on every person carrying on business to get his accounts

ITO, WARD 2(3)(8), SURAT vs. MUKESH MAHAVIRPRASAD SEN, SURAT

In the result the ground No

ITA 16/SRT/2020[2009-10]Status: DisposedITAT Surat13 Jan 2023AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar
Section 132(4)Section 144

bogus purchases. 16. The Ld. DR for the Revenue submitted before us the interpretation of Circular No.452 of CBDT which is reproduced below: “405-406. Compulsory Audit - Whether the provision is applicable TO commission agents, arahtias, etc. 1. Section 44AB, as inserted by the Finance Act, l984, casts an obligation on every person carrying on business to get his accounts

SIDDHI VINAYAK KNOTS & PRINTERS PVT. LTD.,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

In the result, all the appeals of the assessee are allowed and appeals of revenue are dismissed

ITA 115/SRT/2021[2014-15]Status: DisposedITAT Surat12 May 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A Nos. 40, 41, 42, 43 & 115/Srt/2021 (Assessment Years 2010-11 To 2014-15) (Physical Hearing) Siddhi Vinayak Knots & Prints D.C.I.T., Pvt. Ltd., Central Circle-2, Vs. A-26, Central Park, Gidc, Surat. Pandesara, Surat-394221. Pan No. Aamcs 4421 L Appellant/ Assessee Respondent/ Revenue

Section 132Section 143(2)Section 143(3)Section 145(3)Section 153ASection 254(1)

purchase from six parties as bogus and as to why books of account should not be rejected. In response to such show cause notice, the assessee filed detailed reply on 27/01/2016 providing complete explanation about the query raised by Assessing Officer alongwith various evidences and details. The Assessing Officer not accepted the reply of assessee

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT vs. SIDDHI VINAYAK KNOTS & PRINTERS PVT. LTD., SURAT

In the result, all the appeals of the assessee are allowed and appeals of revenue are dismissed

ITA 122/SRT/2021[2014-15]Status: DisposedITAT Surat12 May 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A Nos. 40, 41, 42, 43 & 115/Srt/2021 (Assessment Years 2010-11 To 2014-15) (Physical Hearing) Siddhi Vinayak Knots & Prints D.C.I.T., Pvt. Ltd., Central Circle-2, Vs. A-26, Central Park, Gidc, Surat. Pandesara, Surat-394221. Pan No. Aamcs 4421 L Appellant/ Assessee Respondent/ Revenue

Section 132Section 143(2)Section 143(3)Section 145(3)Section 153ASection 254(1)

purchase from six parties as bogus and as to why books of account should not be rejected. In response to such show cause notice, the assessee filed detailed reply on 27/01/2016 providing complete explanation about the query raised by Assessing Officer alongwith various evidences and details. The Assessing Officer not accepted the reply of assessee

SHRI SANJAY KUMAR CHOUDHARY HUF,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

In the result all the grounds of appeal raised by the assessee are rejected

ITA 1366/AHD/2017[2007-08]Status: DisposedITAT Surat08 Mar 2022AY 2007-08

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1364 &1366/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/S. Nazar Impex, Vs. The Acit, Central Circle-4, C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah & Shri Himanshu Gandhi, CAFor Respondent: Shri H. P. Meena, CIT(DR)
Section 143(1)Section 143(3)Section 144Section 148

bogus purchases, only. Therefore, we reject the plea of the ld Counsel to the effect that assessing officer had re-opened the assessment on ‘X’ issue and made final addition on ‘Y’ issue. 15. We note that on merit, the various grounds raised by the assessee are covered by the judgment of the Coordinate Bench in the case

M/S. NAZAR IMPEX PVT. LTD.,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-4,, SURAT

In the result all the grounds of appeal raised by the assessee are rejected

ITA 1364/AHD/2017[2007-08]Status: DisposedITAT Surat08 Mar 2022AY 2007-08

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1364 &1366/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) M/S. Nazar Impex, Vs. The Acit, Central Circle-4, C/O. 408, Saryu Diamond Complex, Surat. Jaddakhadi, Mahidharpura, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccn3603R (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah & Shri Himanshu Gandhi, CAFor Respondent: Shri H. P. Meena, CIT(DR)
Section 143(1)Section 143(3)Section 144Section 148

bogus purchases, only. Therefore, we reject the plea of the ld Counsel to the effect that assessing officer had re-opened the assessment on ‘X’ issue and made final addition on ‘Y’ issue. 15. We note that on merit, the various grounds raised by the assessee are covered by the judgment of the Coordinate Bench in the case

THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT vs. SHRI GYANCHAND SUGAMCHAND JAIN,, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1521/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 254(1)

144, ShreejiAwas, Mini Bazar, Varachha Vs Surat. Road, Surat. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee Naresh R Pareek, I.T.O., 143, Shreeji Awas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395003. PAN : ACFPP 2877 H Appellant / Revenue Respondent / assessee Naresh R Pareek, I.T.O., 143, Shreeji Awas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road

THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT vs. SHRI ANIL GHANSHYAMBHAI KUMAWAT,, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1519/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 254(1)

144, ShreejiAwas, Mini Bazar, Varachha Vs Surat. Road, Surat. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee Naresh R Pareek, I.T.O., 143, Shreeji Awas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395003. PAN : ACFPP 2877 H Appellant / Revenue Respondent / assessee Naresh R Pareek, I.T.O., 143, Shreeji Awas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road

SHRI ANIL G. KUMAWAT,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1383/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 254(1)

144, ShreejiAwas, Mini Bazar, Varachha Vs Surat. Road, Surat. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee Naresh R Pareek, I.T.O., 143, Shreeji Awas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395003. PAN : ACFPP 2877 H Appellant / Revenue Respondent / assessee Naresh R Pareek, I.T.O., 143, Shreeji Awas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road

THE INCOME TAX OFFICER, WARD-3(3)(5),, SURAT vs. SHRI VIRENDRA KUMAR LODHA,, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1498/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 254(1)

144, ShreejiAwas, Mini Bazar, Varachha Vs Surat. Road, Surat. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee Naresh R Pareek, I.T.O., 143, Shreeji Awas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395003. PAN : ACFPP 2877 H Appellant / Revenue Respondent / assessee Naresh R Pareek, I.T.O., 143, Shreeji Awas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road

SHRI SHARAD Y. JAIN,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(4),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1390/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 254(1)

144, ShreejiAwas, Mini Bazar, Varachha Vs Surat. Road, Surat. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee Naresh R Pareek, I.T.O., 143, Shreeji Awas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395003. PAN : ACFPP 2877 H Appellant / Revenue Respondent / assessee Naresh R Pareek, I.T.O., 143, Shreeji Awas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road

SHRI VIRENDRA KUMAR LODHA,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(5),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1380/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 254(1)

144, ShreejiAwas, Mini Bazar, Varachha Vs Surat. Road, Surat. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee Naresh R Pareek, I.T.O., 143, Shreeji Awas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395003. PAN : ACFPP 2877 H Appellant / Revenue Respondent / assessee Naresh R Pareek, I.T.O., 143, Shreeji Awas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road

THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT vs. SHRI ANIL GHANSHYAMBHAI KUMAWAT,, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1520/AHD/2017[2008-09]Status: DisposedITAT Surat18 Jul 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 254(1)

144, ShreejiAwas, Mini Bazar, Varachha Vs Surat. Road, Surat. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee Naresh R Pareek, I.T.O., 143, Shreeji Awas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395003. PAN : ACFPP 2877 H Appellant / Revenue Respondent / assessee Naresh R Pareek, I.T.O., 143, Shreeji Awas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road

SHRI NARESH R. PAREEK,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(3),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1392/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 254(1)

144, ShreejiAwas, Mini Bazar, Varachha Vs Surat. Road, Surat. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee Naresh R Pareek, I.T.O., 143, Shreeji Awas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395003. PAN : ACFPP 2877 H Appellant / Revenue Respondent / assessee Naresh R Pareek, I.T.O., 143, Shreeji Awas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road

SHRI ANIL G. KUMAWAT,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1384/AHD/2017[2008-09]Status: DisposedITAT Surat18 Jul 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 254(1)

144, ShreejiAwas, Mini Bazar, Varachha Vs Surat. Road, Surat. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee Naresh R Pareek, I.T.O., 143, Shreeji Awas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395003. PAN : ACFPP 2877 H Appellant / Revenue Respondent / assessee Naresh R Pareek, I.T.O., 143, Shreeji Awas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road

SHRI GYANCHAND & JAIN,,SURAT vs. THE INCOME TAX OFFICER, WARD-3(3)(1),, SURAT

In the result, the appeal of the assessee for AY 2007-08 is partly allowed and the appeal of the revenue is dismissed

ITA 1387/AHD/2017[2007-08]Status: DisposedITAT Surat18 Jul 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

Section 254(1)

144, ShreejiAwas, Mini Bazar, Varachha Vs Surat. Road, Surat. PAN : APGPP 2554 R Appellant / Revenue Respondent / assessee Naresh R Pareek, I.T.O., 143, Shreeji Awas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road, Surat. Surat-395003. PAN : ACFPP 2877 H Appellant / Revenue Respondent / assessee Naresh R Pareek, I.T.O., 143, Shreeji Awas, Mini Bazar, Ward 3(3)(3), Vs Varachha Road

ITO, WARD-2(3)(8), SURAT vs. MUKESHKUMAR LALCHAND JAIN, SURAT

In the result, appeal filed by the Revenue is partly allowed

ITA 452/SRT/2019[2008-09]Status: DisposedITAT Surat30 Jan 2023AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.452/Srt/2019 ("नधा"रण वष" /Assessment Year: (2008-09) (Physical Court Hearing) Income Tax Officer, Ward- Mukeshkumar Lalchand Jain, 2(3)(8), Room No.407, 4Th Prop. Of M/S Mukesh Diamonds, 1St Floor, Anavil Business Vs. Office No. 401, Floor, H. Centre, Adajan-Hajira Road, No.5/1171/72/73/1090, New Dtc, Adajan, Surat-395009 Hath Falia, Haripura, Surat – 395008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agupj3281A (Appellant)/(Revenue) (Respondent)/(Assessee)

Section 147Section 148

144 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’), dated 21.03.2016. 2. The grounds of appeal raised by the Revenue are as follows: “1. On the facts and the circumstances of the case and in Law, the Ld. CIT(A) has erred in restricting the addition made by the AO to the extent