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159 results for “bogus purchases”+ Section 50(2)clear

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Key Topics

Section 143(3)81Addition to Income80Section 14762Section 14856Disallowance34Section 6832Section 26332Section 271(1)(c)29Bogus Purchases28

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

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

Showing 1–20 of 159 · Page 1 of 8

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Section 254(1)26
Limitation/Time-bar19
Survey u/s 133A19
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 case and in law the Ld. Commissioner of Income Tax (Appeals) erred in reopening the assessment u/s 147 by issue of notice dated 12.03.2015 u/s 148 which is merely due to change of opinion and therefore the reopening is bad in law. 3. On the facts

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 case and in law the Ld. Commissioner of Income Tax (Appeals) erred in reopening the assessment u/s 147 by issue of notice dated 12.03.2015 u/s 148 which is merely due to change of opinion and therefore the reopening is bad in law. 3. On the facts

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 case and in law the Ld. Commissioner of Income Tax (Appeals) erred in reopening the assessment u/s 147 by issue of notice dated 12.03.2015 u/s 148 which is merely due to change of opinion and therefore the reopening is bad in law. 3. On the facts

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 case and in law the Ld. Commissioner of Income Tax (Appeals) erred in reopening the assessment u/s 147 by issue of notice dated 12.03.2015 u/s 148 which is merely due to change of opinion and therefore the reopening is bad in law. 3. On the facts

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 case and in law the Ld. Commissioner of Income Tax (Appeals) erred in reopening the assessment u/s 147 by issue of notice dated 12.03.2015 u/s 148 which is merely due to change of opinion and therefore the reopening is bad in law. 3. On the facts

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 case and in law the Ld. Commissioner of Income Tax (Appeals) erred in reopening the assessment u/s 147 by issue of notice dated 12.03.2015 u/s 148 which is merely due to change of opinion and therefore the reopening is bad in law. 3. On the facts

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 case and in law the Ld. Commissioner of Income Tax (Appeals) erred in reopening the assessment u/s 147 by issue of notice dated 12.03.2015 u/s 148 which is merely due to change of opinion and therefore the reopening is bad in law. 3. On the facts

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 case and in law the Ld. Commissioner of Income Tax (Appeals) erred in reopening the assessment u/s 147 by issue of notice dated 12.03.2015 u/s 148 which is merely due to change of opinion and therefore the reopening is bad in law. 3. On the facts

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 case and in law the Ld. Commissioner of Income Tax (Appeals) erred in reopening the assessment u/s 147 by issue of notice dated 12.03.2015 u/s 148 which is merely due to change of opinion and therefore the reopening is bad in law. 3. On the facts

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 case and in law the Ld. Commissioner of Income Tax (Appeals) erred in reopening the assessment u/s 147 by issue of notice dated 12.03.2015 u/s 148 which is merely due to change of opinion and therefore the reopening is bad in law. 3. On the facts

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 case and in law the Ld. Commissioner of Income Tax (Appeals) erred in reopening the assessment u/s 147 by issue of notice dated 12.03.2015 u/s 148 which is merely due to change of opinion and therefore the reopening is bad in law. 3. On the facts

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 case and in law the Ld. Commissioner of Income Tax (Appeals) erred in reopening the assessment u/s 147 by issue of notice dated 12.03.2015 u/s 148 which is merely due to change of opinion and therefore the reopening is bad in law. 3. On the facts

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 case and in law the Ld. Commissioner of Income Tax (Appeals) erred in reopening the assessment u/s 147 by issue of notice dated 12.03.2015 u/s 148 which is merely due to change of opinion and therefore the reopening is bad in law. 3. On the facts

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 case and in law the Ld. Commissioner of Income Tax (Appeals) erred in reopening the assessment u/s 147 by issue of notice dated 12.03.2015 u/s 148 which is merely due to change of opinion and therefore the reopening is bad in law. 3. On the facts

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 case and in law the Ld. Commissioner of Income Tax (Appeals) erred in reopening the assessment u/s 147 by issue of notice dated 12.03.2015 u/s 148 which is merely due to change of opinion and therefore the reopening is bad in law. 3. On the facts

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 case and in law the Ld. Commissioner of Income Tax (Appeals) erred in reopening the assessment u/s 147 by issue of notice dated 12.03.2015 u/s 148 which is merely due to change of opinion and therefore the reopening is bad in law. 3. On the facts

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 case and in law the Ld. Commissioner of Income Tax (Appeals) erred in reopening the assessment u/s 147 by issue of notice dated 12.03.2015 u/s 148 which is merely due to change of opinion and therefore the reopening is bad in law. 3. On the facts

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 case and in law the Ld. Commissioner of Income Tax (Appeals) erred in reopening the assessment u/s 147 by issue of notice dated 12.03.2015 u/s 148 which is merely due to change of opinion and therefore the reopening is bad in law. 3. On the facts

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 Income Tax Act, 1961. 2.On the facts and circumstances of the case and in law the Ld. Commissioner of Income Tax (Appeals) erred in reopening the assessment u/s 147 by issue of notice dated 12.03.2015 u/s 148 which is merely due to change of opinion and therefore the reopening is bad in law. 3. On the facts