Search: bogus purchases | BharatTax

Search ITAT High Courts Supreme Court AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

67 results for “bogus purchases”

Sorted by relevance

Mumbai2,888 Delhi1,606 Kolkata480 Ahmedabad408 Jaipur381 Chennai325 Chandigarh218 Bangalore207 Surat192 Hyderabad151 Raipur151 Pune145 Indore136 Rajkot125 Amritsar87 Nagpur77 Guwahati70 Lucknow70 Visakhapatnam67 Cochin64 Agra50 Patna47 Jodhpur45 Allahabad33 Cuttack30 Ranchi30 Dehradun22 Jabalpur13 Varanasi8 Panaji4

Key Topics

Section 153A73 Section 13248 Section 143(2)43 Addition to Income42 Section 143(3)36 Section 142(1)31 Section 14831 Search & Seizure26 Section 147

GVA INDUSTRIES PRIVATE LIMITED,CHHATTISGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

ITA 137/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2015-16

Section 142(1)Section 143(2)Section 147Section 148

bogus purchases by\nestimating the profits @8% of the bogus purchases. He therefore pleaded that\nthe order of the Ld. AO be restored

DCIT, CENTRAL CIRCLE-1, VISAKHAPATNAM vs. GVA INDUSTRIES PVT. LTD., DHAMTARI

ITA 223/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2017-18

Section 142(1)Section 143(2)

Showing 1–20 of 67 · Page 1 of 4

25

Survey u/s 133A19

Bogus Purchases8

Section 147

Section 148

bogus purchases by\nestimating the profits @8% of the bogus purchases. He therefore pleaded that\nthe order of the Ld. AO be restored

DCIT, CENTRAL CIRCLE-1, VISAKHAPATNAM vs. GVA INDUSTRIES PVT. LTD., DHAMTARI

ITA 222/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2016-17

Section 142(1)Section 143(2)Section 147Section 148

bogus purchases by\nestimating the profits @8% of the bogus purchases. He therefore pleaded that\nthe order of the Ld. AO be restored

GVA INDUSTRIES PRIVATE LIMITED,CHHATTISGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

ITA 138/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2016-17

Section 142(1)Section 143(2)Section 147Section 148

bogus purchases by\nestimating the profits @8% of the bogus purchases. He therefore pleaded that\nthe order of the Ld. AO be restored

GVA INDUSTRIES PRIVATE LIMITED,CHHATTISGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

ITA 139/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2017-18

Section 142(1)Section 143(2)Section 147Section 148

bogus purchases by\nestimating the profits @8% of the bogus purchases. He therefore pleaded that\nthe order of the Ld. AO be restored

DCIT, CENTRAL CIRCLE-1, VISAKHAPATNAM vs. GVA INDUSTRIES PVT. LTD., DHAMTARI

ITA 221/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2015-16

Section 142(1)Section 143(2)Section 147Section 148

bogus purchases by\nestimating the profits @8% of the bogus purchases. He therefore pleaded that\nthe order of the Ld. AO be restored

MAA MAHAMAYA INDUSTRIES LIMITED,CHHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 141/VIZ/2025[2009-10]Status: DisposedITAT Visakhapatnam13 May 2025AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Shri MV Prasad, CAFor Respondent: Dr Satyasai Rath, CIT(DR)

Section 127Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 245C(1)Section 245D

bogus in nature, interest paid on the Term Loan for purchase of such bogus asset shall not be allowed as deduction

MAA MAHAMAYA INDUSTRIES LIMITED,CHHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 140/VIZ/2025[2008-09]Status: DisposedITAT Visakhapatnam13 May 2025AY 2008-09

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Shri MV Prasad, CAFor Respondent: Dr Satyasai Rath, CIT(DR)

Section 127Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 245C(1)Section 245D

bogus in nature, interest paid on the Term Loan for purchase of such bogus asset shall not be allowed as deduction

MAA MAHAMAYA INDUSTRIES LIMITED,CHHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 142/VIZ/2025[2010-11]Status: DisposedITAT Visakhapatnam13 May 2025AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Shri MV Prasad, CAFor Respondent: Dr Satyasai Rath, CIT(DR)

Section 127Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 245C(1)Section 245D

bogus in nature, interest paid on the Term Loan for purchase of such bogus asset shall not be allowed as deduction

MAA MAHAMAYA INDUSTRIES LIMITED,CHHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 143/VIZ/2025[2011-12]Status: DisposedITAT Visakhapatnam13 May 2025AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Shri MV Prasad, CAFor Respondent: Dr Satyasai Rath, CIT(DR)

Section 127Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 245C(1)Section 245D

bogus in nature, interest paid on the Term Loan for purchase of such bogus asset shall not be allowed as deduction

MAA MAHAMAYA INDUSTRIES LIMITED,CHHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 144/VIZ/2025[2012-13]Status: DisposedITAT Visakhapatnam13 May 2025AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Shri MV Prasad, CAFor Respondent: Dr Satyasai Rath, CIT(DR)

Section 127Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 245C(1)Section 245D

bogus in nature, interest paid on the Term Loan for purchase of such bogus asset shall not be allowed as deduction

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 37/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2017-18

Bench: Us:

For Appellant: None

Section 131Section 147

bogus sales and purchase bill to Vedumutha Electricals India Private Limited. various entities, and there was no actual supply of goods

THE INCOME TAX OFFICER, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 35/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2014-15

Bench: Us:

For Appellant: None

Section 131Section 147

bogus sales and purchase bill to Vedumutha Electricals India Private Limited. various entities, and there was no actual supply of goods

ACIT, CIRCLE-1(1),, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 36/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2016-17

Bench: Us:

For Appellant: None

Section 131Section 147

bogus sales and purchase bill to Vedumutha Electricals India Private Limited. various entities, and there was no actual supply of goods

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 38/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2017-18

Bench: Us:

For Appellant: None

Section 131Section 147

bogus sales and purchase bill to Vedumutha Electricals India Private Limited. various entities, and there was no actual supply of goods

ACIT, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

ITA 34/VIZ/2025[2013-14]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2013-14

Bench: Us:

For Appellant: None

Section 131Section 147

bogus sales and purchase bill to Vedumutha Electricals India Private Limited. various entities, and there was no actual supply of goods

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD., GUNTUR

ITA 230/VIZ/2025[2021]Status: DisposedITAT Visakhapatnam15 Sept 2025

Section 132Section 133ASection 147Section 148

bogus purchases being the difference between purchases as per\nIncome Tax Return and the purchases in ERP database.\n4.\nAny

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT LTD, GUNTUR

ITA 228/VIZ/2025[2019]Status: DisposedITAT Visakhapatnam15 Sept 2025

Section 132Section 133ASection 147Section 148

bogus purchases being the difference between purchases as per\nIncome Tax Return and the purchases in ERP database.\n4.\nAny

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD., GUNTUR

ITA 231/VIZ/2025[2022]Status: DisposedITAT Visakhapatnam15 Sept 2025

Section 132Section 133ASection 147Section 148

bogus purchases being the difference between purchases as per\nIncome Tax Return and the purchases in ERP database.\n4. Any other

DEPUTY COMMISSIONER OF INCOME TAX, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD, GUNTUR

ITA 229/VIZ/2025[2020]Status: DisposedITAT Visakhapatnam15 Sept 2025

Section 132Section 133ASection 147Section 148

bogus purchases being the difference between purchases as per\nIncome Tax Return and the purchases in ERP database.\n4. Any other