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

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Key Topics

Section 143(3)94Addition to Income79Section 271(1)(c)74Section 14748Bogus Purchases47Section 14844Disallowance32Section 145(3)24Section 143(2)23Section 68

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)

bogus purchases cannot be ignored. The books of assessee was rejected under Section 145(3) of the Act and the Assessing

Showing 1–20 of 137 · Page 1 of 7

19
Search & Seizure19
Section 254(1)18

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)

bogus purchases cannot be ignored. The books of assessee was rejected under Section 145(3) of the Act and the Assessing

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 145 of the Act as recorded above that no submission was made by either of the parties on this ground as well. During assessment the assessing officer 18 held that the purchase shown by assessee in the books of account is bogus. Mere filing evidence in support of purchase and showing payments through account payee cheque cannot

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 145 of the Act as recorded above that no submission was made by either of the parties on this ground as well. During assessment the assessing officer 18 held that the purchase shown by assessee in the books of account is bogus. Mere filing evidence in support of purchase and showing payments through account payee cheque cannot

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 145 of the Act as recorded above that no submission was made by either of the parties on this ground as well. During assessment the assessing officer 18 held that the purchase shown by assessee in the books of account is bogus. Mere filing evidence in support of purchase and showing payments through account payee cheque cannot

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 145 of the Act as recorded above that no submission was made by either of the parties on this ground as well. During assessment the assessing officer 18 held that the purchase shown by assessee in the books of account is bogus. Mere filing evidence in support of purchase and showing payments through account payee cheque cannot

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 145 of the Act as recorded above that no submission was made by either of the parties on this ground as well. During assessment the assessing officer 18 held that the purchase shown by assessee in the books of account is bogus. Mere filing evidence in support of purchase and showing payments through account payee cheque cannot

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 145 of the Act as recorded above that no submission was made by either of the parties on this ground as well. During assessment the assessing officer 18 held that the purchase shown by assessee in the books of account is bogus. Mere filing evidence in support of purchase and showing payments through account payee cheque cannot

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 145 of the Act as recorded above that no submission was made by either of the parties on this ground as well. During assessment the assessing officer 18 held that the purchase shown by assessee in the books of account is bogus. Mere filing evidence in support of purchase and showing payments through account payee cheque cannot

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 145 of the Act as recorded above that no submission was made by either of the parties on this ground as well. During assessment the assessing officer 18 held that the purchase shown by assessee in the books of account is bogus. Mere filing evidence in support of purchase and showing payments through account payee cheque cannot

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 145 of the Act as recorded above that no submission was made by either of the parties on this ground as well. During assessment the assessing officer 18 held that the purchase shown by assessee in the books of account is bogus. Mere filing evidence in support of purchase and showing payments through account payee cheque cannot

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 145 of the Act as recorded above that no submission was made by either of the parties on this ground as well. During assessment the assessing officer 18 held that the purchase shown by assessee in the books of account is bogus. Mere filing evidence in support of purchase and showing payments through account payee cheque cannot

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 145 of the Act as recorded above that no submission was made by either of the parties on this ground as well. During assessment the assessing officer 18 held that the purchase shown by assessee in the books of account is bogus. Mere filing evidence in support of purchase and showing payments through account payee cheque cannot

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 145 of the Act as recorded above that no submission was made by either of the parties on this ground as well. During assessment the assessing officer 18 held that the purchase shown by assessee in the books of account is bogus. Mere filing evidence in support of purchase and showing payments through account payee cheque cannot

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 145 of the Act as recorded above that no submission was made by either of the parties on this ground as well. During assessment the assessing officer 18 held that the purchase shown by assessee in the books of account is bogus. Mere filing evidence in support of purchase and showing payments through account payee cheque cannot

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 145 of the Act as recorded above that no submission was made by either of the parties on this ground as well. During assessment the assessing officer 18 held that the purchase shown by assessee in the books of account is bogus. Mere filing evidence in support of purchase and showing payments through account payee cheque cannot

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 145 of the Act as recorded above that no submission was made by either of the parties on this ground as well. During assessment the assessing officer 18 held that the purchase shown by assessee in the books of account is bogus. Mere filing evidence in support of purchase and showing payments through account payee cheque cannot

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 145 of the Act as recorded above that no submission was made by either of the parties on this ground as well. During assessment the assessing officer 18 held that the purchase shown by assessee in the books of account is bogus. Mere filing evidence in support of purchase and showing payments through account payee cheque cannot

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 145 of the Act as recorded above that no submission was made by either of the parties on this ground as well. During assessment the assessing officer 18 held that the purchase shown by assessee in the books of account is bogus. Mere filing evidence in support of purchase and showing payments through account payee cheque cannot

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 145 of the Act as recorded above that no submission was made by either of the parties on this ground as well. During assessment the assessing officer 18 held that the purchase shown by assessee in the books of account is bogus. Mere filing evidence in support of purchase and showing payments through account payee cheque cannot