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277 results for “bogus purchases”+ Section 148(2)clear

Sorted by relevance

Mumbai2,579Delhi1,112Jaipur380Kolkata354Surat277Ahmedabad241Bangalore158Chandigarh157Pune153Chennai129Karnataka109Hyderabad87Indore78Rajkot73Raipur69Amritsar65Guwahati61Cochin59Calcutta42Lucknow40Nagpur36Visakhapatnam31Allahabad18Jodhpur17Agra17Patna16Ranchi14Cuttack8Dehradun4Jabalpur4Telangana3Orissa2SC2Panaji1Gauhati1Varanasi1Punjab & Haryana1

Key Topics

Section 148138Section 147106Addition to Income93Section 143(3)82Bogus Purchases63Section 271(1)(c)38Reopening of Assessment31Reassessment29Disallowance

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

ITA 453/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.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

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

Showing 1–20 of 277 · Page 1 of 14

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Section 254(1)22
Section 6819
Section 25017
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

bogus purchases, should also be deleted. 15. We note that assessee has raised additional ground of appeal on jurisdictional issue, which is reproduced below for ready reference: “1. On the facts and in the circumstances of the case as well as law on the subject, the learned commissioner of Income Tax (Appeals) has erred in confirming the action

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)

purchases from the following parties. Sr.No. Name of the entry provider Amount (Rs) 1 Ansh Merchandise P Ltd. (New 4,88,89,729/- Planet Trading Co.P.Ltd) 2 Atharv Business Pvt.Ltd. (Fast Stone 2,2,12,027/- Trading (I) P. Ltd. 3 Casper Enterprises P Ltd. 9Ostwal 5,90,15,418/- Trading (I) P Ltd. 4 Kunal Gems

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)

purchases from the following parties. Sr.No. Name of the entry provider Amount (Rs) 1 Ansh Merchandise P Ltd. (New 4,88,89,729/- Planet Trading Co.P.Ltd) 2 Atharv Business Pvt.Ltd. (Fast Stone 2,2,12,027/- Trading (I) P. Ltd. 3 Casper Enterprises P Ltd. 9Ostwal 5,90,15,418/- Trading (I) P Ltd. 4 Kunal Gems

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)

purchases from the following parties. Sr.No. Name of the entry provider Amount (Rs) 1 Ansh Merchandise P Ltd. (New 4,88,89,729/- Planet Trading Co.P.Ltd) 2 Atharv Business Pvt.Ltd. (Fast Stone 2,2,12,027/- Trading (I) P. Ltd. 3 Casper Enterprises P Ltd. 9Ostwal 5,90,15,418/- Trading (I) P Ltd. 4 Kunal Gems

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)

purchases from the following parties. Sr.No. Name of the entry provider Amount (Rs) 1 Ansh Merchandise P Ltd. (New 4,88,89,729/- Planet Trading Co.P.Ltd) 2 Atharv Business Pvt.Ltd. (Fast Stone 2,2,12,027/- Trading (I) P. Ltd. 3 Casper Enterprises P Ltd. 9Ostwal 5,90,15,418/- Trading (I) P Ltd. 4 Kunal Gems

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)

purchases from the following parties. Sr.No. Name of the entry provider Amount (Rs) 1 Ansh Merchandise P Ltd. (New 4,88,89,729/- Planet Trading Co.P.Ltd) 2 Atharv Business Pvt.Ltd. (Fast Stone 2,2,12,027/- Trading (I) P. Ltd. 3 Casper Enterprises P Ltd. 9Ostwal 5,90,15,418/- Trading (I) P Ltd. 4 Kunal Gems

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)

purchases from the following parties. Sr.No. Name of the entry provider Amount (Rs) 1 Ansh Merchandise P Ltd. (New 4,88,89,729/- Planet Trading Co.P.Ltd) 2 Atharv Business Pvt.Ltd. (Fast Stone 2,2,12,027/- Trading (I) P. Ltd. 3 Casper Enterprises P Ltd. 9Ostwal 5,90,15,418/- Trading (I) P Ltd. 4 Kunal Gems

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)

purchases from the following parties. Sr.No. Name of the entry provider Amount (Rs) 1 Ansh Merchandise P Ltd. (New 4,88,89,729/- Planet Trading Co.P.Ltd) 2 Atharv Business Pvt.Ltd. (Fast Stone 2,2,12,027/- Trading (I) P. Ltd. 3 Casper Enterprises P Ltd. 9Ostwal 5,90,15,418/- Trading (I) P Ltd. 4 Kunal Gems

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)

purchases from the following parties. Sr.No. Name of the entry provider Amount (Rs) 1 Ansh Merchandise P Ltd. (New 4,88,89,729/- Planet Trading Co.P.Ltd) 2 Atharv Business Pvt.Ltd. (Fast Stone 2,2,12,027/- Trading (I) P. Ltd. 3 Casper Enterprises P Ltd. 9Ostwal 5,90,15,418/- Trading (I) P Ltd. 4 Kunal Gems

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)

purchases from the following parties. Sr.No. Name of the entry provider Amount (Rs) 1 Ansh Merchandise P Ltd. (New 4,88,89,729/- Planet Trading Co.P.Ltd) 2 Atharv Business Pvt.Ltd. (Fast Stone 2,2,12,027/- Trading (I) P. Ltd. 3 Casper Enterprises P Ltd. 9Ostwal 5,90,15,418/- Trading (I) P Ltd. 4 Kunal Gems

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)

purchases from the following parties. Sr.No. Name of the entry provider Amount (Rs) 1 Ansh Merchandise P Ltd. (New 4,88,89,729/- Planet Trading Co.P.Ltd) 2 Atharv Business Pvt.Ltd. (Fast Stone 2,2,12,027/- Trading (I) P. Ltd. 3 Casper Enterprises P Ltd. 9Ostwal 5,90,15,418/- Trading (I) P Ltd. 4 Kunal Gems

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)

purchases from the following parties. Sr.No. Name of the entry provider Amount (Rs) 1 Ansh Merchandise P Ltd. (New 4,88,89,729/- Planet Trading Co.P.Ltd) 2 Atharv Business Pvt.Ltd. (Fast Stone 2,2,12,027/- Trading (I) P. Ltd. 3 Casper Enterprises P Ltd. 9Ostwal 5,90,15,418/- Trading (I) P Ltd. 4 Kunal Gems

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)

purchases from the following parties. Sr.No. Name of the entry provider Amount (Rs) 1 Ansh Merchandise P Ltd. (New 4,88,89,729/- Planet Trading Co.P.Ltd) 2 Atharv Business Pvt.Ltd. (Fast Stone 2,2,12,027/- Trading (I) P. Ltd. 3 Casper Enterprises P Ltd. 9Ostwal 5,90,15,418/- Trading (I) P Ltd. 4 Kunal Gems

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)

purchases from the following parties. Sr.No. Name of the entry provider Amount (Rs) 1 Ansh Merchandise P Ltd. (New 4,88,89,729/- Planet Trading Co.P.Ltd) 2 Atharv Business Pvt.Ltd. (Fast Stone 2,2,12,027/- Trading (I) P. Ltd. 3 Casper Enterprises P Ltd. 9Ostwal 5,90,15,418/- Trading (I) P Ltd. 4 Kunal Gems

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)

purchases from the following parties. Sr.No. Name of the entry provider Amount (Rs) 1 Ansh Merchandise P Ltd. (New 4,88,89,729/- Planet Trading Co.P.Ltd) 2 Atharv Business Pvt.Ltd. (Fast Stone 2,2,12,027/- Trading (I) P. Ltd. 3 Casper Enterprises P Ltd. 9Ostwal 5,90,15,418/- Trading (I) P Ltd. 4 Kunal Gems

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)

purchases from the following parties. Sr.No. Name of the entry provider Amount (Rs) 1 Ansh Merchandise P Ltd. (New 4,88,89,729/- Planet Trading Co.P.Ltd) 2 Atharv Business Pvt.Ltd. (Fast Stone 2,2,12,027/- Trading (I) P. Ltd. 3 Casper Enterprises P Ltd. 9Ostwal 5,90,15,418/- Trading (I) P Ltd. 4 Kunal Gems

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)

purchases from the following parties. Sr.No. Name of the entry provider Amount (Rs) 1 Ansh Merchandise P Ltd. (New 4,88,89,729/- Planet Trading Co.P.Ltd) 2 Atharv Business Pvt.Ltd. (Fast Stone 2,2,12,027/- Trading (I) P. Ltd. 3 Casper Enterprises P Ltd. 9Ostwal 5,90,15,418/- Trading (I) P Ltd. 4 Kunal Gems

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)

purchases from the following parties. Sr.No. Name of the entry provider Amount (Rs) 1 Ansh Merchandise P Ltd. (New 4,88,89,729/- Planet Trading Co.P.Ltd) 2 Atharv Business Pvt.Ltd. (Fast Stone 2,2,12,027/- Trading (I) P. Ltd. 3 Casper Enterprises P Ltd. 9Ostwal 5,90,15,418/- Trading (I) P Ltd. 4 Kunal Gems

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)

purchases from the following parties. Sr.No. Name of the entry provider Amount (Rs) 1 Ansh Merchandise P Ltd. (New 4,88,89,729/- Planet Trading Co.P.Ltd) 2 Atharv Business Pvt.Ltd. (Fast Stone 2,2,12,027/- Trading (I) P. Ltd. 3 Casper Enterprises P Ltd. 9Ostwal 5,90,15,418/- Trading (I) P Ltd. 4 Kunal Gems