BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

148 results for “bogus purchases”+ Section 2(31)clear

Sorted by relevance

Mumbai2,200Delhi1,394Jaipur452Kolkata386Chennai317Ahmedabad302Bangalore227Pune162Chandigarh151Surat148Hyderabad141Karnataka118Indore118Amritsar83Rajkot79Raipur73Cochin60Nagpur50Lucknow46Guwahati44Calcutta41Visakhapatnam40Allahabad35Agra31Cuttack26Jodhpur25Telangana11Patna9Varanasi7Ranchi5Panaji5Jabalpur4SC3Dehradun2Orissa2Gauhati1ASHOK BHAN DALVEER BHANDARI1

Key Topics

Addition to Income80Section 143(3)79Section 14856Section 14752Section 6832Bogus Purchases31Disallowance28Reopening of Assessment17Section 153C

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

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)(8), SURAT vs. MAHAVEER SHANTILAL JAIN, SURAT

ITA 453/SRT/2019[2013-14]Status: Disposed

Showing 1–20 of 148 · Page 1 of 8

...
16
Section 13216
Reassessment16
Section 143(2)15
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)(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 147 of Income Tax Act, 1961. 2. On the facts and circumstances of the appellant’s case and in law the Ld Commissioner of Income Tax (Appeals) erred in confirming the action of Ld. Assessing Officer’s in reopening the assessment u/s 147 by issue of notice dated 13.03.2015 u/s 148 which is merely due to change of opinion

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 147 of Income Tax Act, 1961. 2. On the facts and circumstances of the appellant’s case and in law the Ld Commissioner of Income Tax (Appeals) erred in confirming the action of Ld. Assessing Officer’s in reopening the assessment u/s 147 by issue of notice dated 13.03.2015 u/s 148 which is merely due to change of opinion

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 147 of Income Tax Act, 1961. 2. On the facts and circumstances of the appellant’s case and in law the Ld Commissioner of Income Tax (Appeals) erred in confirming the action of Ld. Assessing Officer’s in reopening the assessment u/s 147 by issue of notice dated 13.03.2015 u/s 148 which is merely due to change of opinion

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 147 of Income Tax Act, 1961. 2. On the facts and circumstances of the appellant’s case and in law the Ld Commissioner of Income Tax (Appeals) erred in confirming the action of Ld. Assessing Officer’s in reopening the assessment u/s 147 by issue of notice dated 13.03.2015 u/s 148 which is merely due to change of opinion

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 147 of Income Tax Act, 1961. 2. On the facts and circumstances of the appellant’s case and in law the Ld Commissioner of Income Tax (Appeals) erred in confirming the action of Ld. Assessing Officer’s in reopening the assessment u/s 147 by issue of notice dated 13.03.2015 u/s 148 which is merely due to change of opinion

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 147 of Income Tax Act, 1961. 2. On the facts and circumstances of the appellant’s case and in law the Ld Commissioner of Income Tax (Appeals) erred in confirming the action of Ld. Assessing Officer’s in reopening the assessment u/s 147 by issue of notice dated 13.03.2015 u/s 148 which is merely due to change of opinion

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 147 of Income Tax Act, 1961. 2. On the facts and circumstances of the appellant’s case and in law the Ld Commissioner of Income Tax (Appeals) erred in confirming the action of Ld. Assessing Officer’s in reopening the assessment u/s 147 by issue of notice dated 13.03.2015 u/s 148 which is merely due to change of opinion

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 147 of Income Tax Act, 1961. 2. On the facts and circumstances of the appellant’s case and in law the Ld Commissioner of Income Tax (Appeals) erred in confirming the action of Ld. Assessing Officer’s in reopening the assessment u/s 147 by issue of notice dated 13.03.2015 u/s 148 which is merely due to change of opinion

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 147 of Income Tax Act, 1961. 2. On the facts and circumstances of the appellant’s case and in law the Ld Commissioner of Income Tax (Appeals) erred in confirming the action of Ld. Assessing Officer’s in reopening the assessment u/s 147 by issue of notice dated 13.03.2015 u/s 148 which is merely due to change of opinion

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 147 of Income Tax Act, 1961. 2. On the facts and circumstances of the appellant’s case and in law the Ld Commissioner of Income Tax (Appeals) erred in confirming the action of Ld. Assessing Officer’s in reopening the assessment u/s 147 by issue of notice dated 13.03.2015 u/s 148 which is merely due to change of opinion

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 147 of Income Tax Act, 1961. 2. On the facts and circumstances of the appellant’s case and in law the Ld Commissioner of Income Tax (Appeals) erred in confirming the action of Ld. Assessing Officer’s in reopening the assessment u/s 147 by issue of notice dated 13.03.2015 u/s 148 which is merely due to change of opinion

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 147 of Income Tax Act, 1961. 2. On the facts and circumstances of the appellant’s case and in law the Ld Commissioner of Income Tax (Appeals) erred in confirming the action of Ld. Assessing Officer’s in reopening the assessment u/s 147 by issue of notice dated 13.03.2015 u/s 148 which is merely due to change of opinion

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 147 of Income Tax Act, 1961. 2. On the facts and circumstances of the appellant’s case and in law the Ld Commissioner of Income Tax (Appeals) erred in confirming the action of Ld. Assessing Officer’s in reopening the assessment u/s 147 by issue of notice dated 13.03.2015 u/s 148 which is merely due to change of opinion

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 147 of Income Tax Act, 1961. 2. On the facts and circumstances of the appellant’s case and in law the Ld Commissioner of Income Tax (Appeals) erred in confirming the action of Ld. Assessing Officer’s in reopening the assessment u/s 147 by issue of notice dated 13.03.2015 u/s 148 which is merely due to change of opinion

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 147 of Income Tax Act, 1961. 2. On the facts and circumstances of the appellant’s case and in law the Ld Commissioner of Income Tax (Appeals) erred in confirming the action of Ld. Assessing Officer’s in reopening the assessment u/s 147 by issue of notice dated 13.03.2015 u/s 148 which is merely due to change of opinion

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 147 of Income Tax Act, 1961. 2. On the facts and circumstances of the appellant’s case and in law the Ld Commissioner of Income Tax (Appeals) erred in confirming the action of Ld. Assessing Officer’s in reopening the assessment u/s 147 by issue of notice dated 13.03.2015 u/s 148 which is merely due to change of opinion

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 147 of Income Tax Act, 1961. 2. On the facts and circumstances of the appellant’s case and in law the Ld Commissioner of Income Tax (Appeals) erred in confirming the action of Ld. Assessing Officer’s in reopening the assessment u/s 147 by issue of notice dated 13.03.2015 u/s 148 which is merely due to change of opinion

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 147 of Income Tax Act, 1961. 2. On the facts and circumstances of the appellant’s case and in law the Ld Commissioner of Income Tax (Appeals) erred in confirming the action of Ld. Assessing Officer’s in reopening the assessment u/s 147 by issue of notice dated 13.03.2015 u/s 148 which is merely due to change of opinion