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464 results for “bogus purchases”+ Section 3clear

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Key Topics

Addition to Income91Section 143(3)78Section 14864Section 14752Section 271(1)(c)45Bogus Purchases44Section 6830Section 26321Disallowance21

MURTUJA HUSAINBHAI HIRANI,NA vs. ARIVS.INCOME TAX OFFICER, WARD - 3, , NAVSARI

In the result, the appeal of the assessee is allowed

ITA 196/SRT/2023[2014-15]Status: DisposedITAT Surat26 Jun 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.196/Srt/2023 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Murtuja Hussainbhai Hirani, Vs. The Ito, Ward-3, Prop. Of R. K. Bullion, Navsari Shop No.5, Pranav Chamber Madhumati, Navsari – 396445, Gujarat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aciph3680D Appellant By Shri Rasesh Shah, Ca Respondent By Shri Vinod Kumar, Sr. Dr 09/06/2023 Date Of Hearing Date Of Pronouncement 26/06/2023

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 40A(3)

bogus. The Ld. Counsel further stated that assessee made an agreement for cash purchases of the gold from various customers, since the assessee is trading in gold items, therefore he made minor cash purchases, which is only 4% of the total purchases hence the amount of cash purchase is very insignificant. Besides, the assessee made purchases in the course

Showing 1–20 of 464 · Page 1 of 24

...
Section 143(2)19
Reopening of Assessment18
Survey u/s 133A17

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 the Income Tax Act 1961. 3. 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. AO in holding that the assessee has entered into accommodation transactions of bogus purchases

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 the Income Tax Act 1961. 3. 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. AO in holding that the assessee has entered into accommodation transactions of bogus purchases

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 the Income Tax Act 1961. 3. 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. AO in holding that the assessee has entered into accommodation transactions of bogus purchases

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 the Income Tax Act 1961. 3. 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. AO in holding that the assessee has entered into accommodation transactions of bogus purchases

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 the Income Tax Act 1961. 3. 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. AO in holding that the assessee has entered into accommodation transactions of bogus purchases

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 the Income Tax Act 1961. 3. 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. AO in holding that the assessee has entered into accommodation transactions of bogus purchases

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 the Income Tax Act 1961. 3. 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. AO in holding that the assessee has entered into accommodation transactions of bogus purchases

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 the Income Tax Act 1961. 3. 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. AO in holding that the assessee has entered into accommodation transactions of bogus purchases

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 the Income Tax Act 1961. 3. 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. AO in holding that the assessee has entered into accommodation transactions of bogus purchases

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 the Income Tax Act 1961. 3. 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. AO in holding that the assessee has entered into accommodation transactions of bogus purchases

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 the Income Tax Act 1961. 3. 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. AO in holding that the assessee has entered into accommodation transactions of bogus purchases

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 the Income Tax Act 1961. 3. 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. AO in holding that the assessee has entered into accommodation transactions of bogus purchases

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 the Income Tax Act 1961. 3. 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. AO in holding that the assessee has entered into accommodation transactions of bogus purchases

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 the Income Tax Act 1961. 3. 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. AO in holding that the assessee has entered into accommodation transactions of bogus purchases

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 the Income Tax Act 1961. 3. 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. AO in holding that the assessee has entered into accommodation transactions of bogus purchases

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 the Income Tax Act 1961. 3. 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. AO in holding that the assessee has entered into accommodation transactions of bogus purchases

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 the Income Tax Act 1961. 3. 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. AO in holding that the assessee has entered into accommodation transactions of bogus purchases

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 the Income Tax Act 1961. 3. 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. AO in holding that the assessee has entered into accommodation transactions of bogus purchases

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 200/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 the Income Tax Act 1961. 3. 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. AO in holding that the assessee has entered into accommodation transactions of bogus purchases