BharatTax.net
SearchITATHigh CourtsSupreme CourtAI 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.

8 results for “bogus purchases”+ Bogus Purchasesclear

Sorted by relevance

Mumbai2,888Delhi1,606Kolkata480Ahmedabad408Jaipur381Chennai325Chandigarh218Bangalore207Surat192Hyderabad151Raipur151Pune145Indore136Rajkot125Amritsar87Nagpur77Guwahati70Lucknow70Visakhapatnam67Cochin64Agra50Patna47Jodhpur45Allahabad33Cuttack30Ranchi30Dehradun22Jabalpur13Varanasi8Panaji4

Key Topics

Section 143(3)12Survey u/s 133A6Section 2635Capital Gains5Long Term Capital Gains5Penny Stock5Revision u/s 2635Section 69A3Addition to Income

DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01,, VARANASI vs. SHRI GANESH PRASAD,, VARANASI

The appeal of the Revenue is allowed for statistical purposes

ITA 138/VNS/2020[2017-2018]Status: DisposedITAT Varanasi07 Feb 2023AY 2017-2018

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2017-18 The Deputy Commissioner Of Income - Mr. Ganesh Prasad, Tax, V. S-6/108, Golghar Katchhari, Circle-1, Aayakarbhawan, Varanasi-221002, U.P. Maqboolalam Road Varanasi-221002, U.P.

For Appellant: Shri Subash Chand Adv. & Sh. Ashutosh BhardwajFor Respondent: Shri A.K. Singh, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 69A

bogus sale the assessee has not only enjoyed lower taxation but also took contra debit entry of purchases

3
Cash Deposit2

DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01,, VARANASI vs. M/S RATANDEEP GOLD & DIAMOND PVT. LTD., CHANDAULI

ITA 136/VNS/2020[2017-2018]Status: DisposedITAT Varanasi03 Feb 2023AY 2017-2018

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2017-18 The Deputy Commissioner M/S Ratandeep Gold & Diamond Of Income Tax, V. Pvt. Ltd. Circle-1, M A Road, 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P. Pan:Aahcr4764Q (Appellant) (Respondent) C.O. No. 02/Vns/2021 (Arising Out Of Ita No. 136/Vns/2020) Assessment Year: 2017-18 M/S Ratandeep Gold & The Deputy Commissioner Of Diamond Pvt. Ltd. V. Income Tax,Circle-1, M.A. Road 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P.

For Appellant: Shri Shishir Bajpai, CAFor Respondent: Shri Amalendu Nath Mishra, CIT DR
Section 143(3)Section 69A

purchases which could be by way of introducing bogus unregistered purchases to inflate expenses and to suppress

VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

ITA 85/VNS/2019[2014-2015]Status: DisposedITAT Varanasi07 Dec 2023AY 2014-2015
Section 143(3)Section 263

bogus shell companies who purchases shares from our beneficiaries. 26. First of all from the perusal of the above

GOPI KRISHNA VINOD KUMAR HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

ITA 111/VNS/2020[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

bogus shell companies who purchases shares from our beneficiaries. 26. First of all from the perusal of the above

ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

ITA 198/VNS/2019[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

bogus shell companies who purchases shares from our beneficiaries. 26. First of all from the perusal of the above

VINOD KUMAR SARAF HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

ITA 112/VNS/2020[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

bogus shell companies who purchases shares from our beneficiaries. 26. First of all from the perusal of the above

SARVESH KUMAR AGARWAL HUF,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

ITA 252/VNS/2019[2015-2016]Status: DisposedITAT Varanasi07 Dec 2023AY 2015-2016
Section 143(3)Section 263

bogus shell companies who purchases shares from our beneficiaries. 26. First of all from the perusal of the above

ASHUTOSH MISHRA,LUCKNOW vs. CIT(A), VARANASAI

In the result, the appeal filed by the assessee is allowed

ITA 88/ALLD/2016[2009-10]Status: DisposedITAT Varanasi26 Sept 2023AY 2009-10

Bench: Shri B.R. Baskaran & Shri Amit Shuklaassessment Year: 2009-10 Ashutosh Mishra, Vs Assessing Officer, 3/144, Vinay Khand, Circle-3, Gomti Nagar, Varanasi. Lucknow – 226 010. Pan: Adgpm1827Q (Appellant) (Respondent) Assessee By : Shri Ashish Bansal, Advocate Revenue By : Shri A.K. Singh, Sr. Dr Date Of Hearing : 25.09.2023 Date Of Pronouncement : 26.09.2023 Order Per B.R. Baskaran, Am: The Assessee Has Filed This Appeal Challenging The Order Dated 05.02.2016 Passed By The Ld.Cit(A), Varanasi & It Relates To Assessment Year 2009-10. The Assessee Is Aggrieved By The Decision Of The Ld.Cit(A) In Confirming The Addition Of Rs.90 Lakhs Made By The Ao.

For Appellant: Shri Ashish Bansal, AdvocateFor Respondent: Shri A.K. Singh, Sr. DR
Section 144Section 69A

purchase of one property. Before the AO, the assessee appeared once and sought adjournment . Thereafter, the assessee did not appear and was seeking adjournment from time to time. The assessee also did not furnish any explanation with regard to the above-said alleged payment of Rs.90 lakhs. Hence, the AO completed the assessment to the best of his judgement