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44 results for “bogus purchases”+ Disallowanceclear

Sorted by relevance

Mumbai1,868 Delhi968 Kolkata270 Jaipur255 Ahmedabad245 Chennai221 Bangalore169 Chandigarh147 Surat143 Hyderabad96 Pune95 Indore95 Raipur94 Amritsar69 Cochin59 Lucknow54 Rajkot53 Guwahati50 Nagpur50 Visakhapatnam44 Allahabad31 Agra28 Jodhpur26 Ranchi16 Cuttack12 Patna11 Dehradun11 Supreme Court5 Jabalpur4 Panaji2 Varanasi1

Key Topics

Section 13234 Section 143(2)25 Section 143(3)25 Section 142(1)22 Addition to Income22 Search & Seizure20 Section 153A18 Section 14717 Section 127

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

disallowed only 8% of the bogus purchases by\nestimating the profits @8% of the bogus purchases. He therefore pleaded that

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)

Showing 1–20 of 44 · Page 1 of 3

15

Survey u/s 133A15

Section 147

Section 148

disallowed only 8% of the bogus purchases by\nestimating the profits @8% of the bogus purchases. He therefore pleaded that

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)Section 147Section 148

disallowed only 8% of the bogus purchases by\nestimating the profits @8% of the bogus purchases. He therefore pleaded that

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

disallowed only 8% of the bogus purchases by\nestimating the profits @8% of the bogus purchases. He therefore pleaded that

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

disallowed only 8% of the bogus purchases by\nestimating the profits @8% of the bogus purchases. He therefore pleaded that

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

disallowed only 8% of the bogus purchases by\nestimating the profits @8% of the bogus purchases. He therefore pleaded that

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

disallowance of purchases because of mis-match found in the\nregular books of accounts and compared with the data in the ERP Data base.\nLd.AR also demonstrated that in the seized material available in the paper book\nthat there is unaccounted purchase of goods and other expenditure. Various\njudicial pronouncements have held that entire bogus

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

disallowance of purchases because of mis-match found in the\nregular books of accounts and compared with the data in the ERP Data base.\nLd.AR also demonstrated that in the seized material available in the paper book\nthat there is unaccounted purchase of goods and other expenditure. Various\njudicial pronouncements have held that entire bogus

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

disallowance of purchases because of mis-match found in the\nregular books of accounts and compared with the data in the ERP Data base.\nLd.AR also demonstrated that in the seized material available in the paper book\nthat there is unaccounted purchase of goods and other expenditure. Various\njudicial pronouncements have held that entire bogus

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

disallowance of purchases because of mis-match found in the\nregular books of accounts and compared with the data in the ERP Data base.\nLd.AR also demonstrated that in the seized material available in the paper book\nthat there is unaccounted purchase of goods and other expenditure. Various\njudicial pronouncements have held that entire bogus

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 and hence, interest paid on term loan utilized for the purpose also calls for disallowance and therefore, issued a show cause notice dated 06/12/2012 requiring the assessee to show cause as to why the corresponding expenditure should not be disallowed. The assessee vide its reply submitted that even though the funds towards purchase

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 and hence, interest paid on term loan utilized for the purpose also calls for disallowance and therefore, issued a show cause notice dated 06/12/2012 requiring the assessee to show cause as to why the corresponding expenditure should not be disallowed. The assessee vide its reply submitted that even though the funds towards purchase

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 and hence, interest paid on term loan utilized for the purpose also calls for disallowance and therefore, issued a show cause notice dated 06/12/2012 requiring the assessee to show cause as to why the corresponding expenditure should not be disallowed. The assessee vide its reply submitted that even though the funds towards purchase

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 and hence, interest paid on term loan utilized for the purpose also calls for disallowance and therefore, issued a show cause notice dated 06/12/2012 requiring the assessee to show cause as to why the corresponding expenditure should not be disallowed. The assessee vide its reply submitted that even though the funds towards purchase

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 and hence, interest paid on term loan utilized for the purpose also calls for disallowance and therefore, issued a show cause notice dated 06/12/2012 requiring the assessee to show cause as to why the corresponding expenditure should not be disallowed. The assessee vide its reply submitted that even though the funds towards purchase

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

purchase bills to various entities and there was not actual supply of goods. He also mentioned that he controlled and managed the company M/s. Aneri Fincap Ltd. which is a paper company and not doing any genuine business activity and was only engaged in providing bogus accommodation entries to various beneficiaries. 6.3 The appellant during the year has taken loan

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

purchase bills to various entities and there was not actual supply of goods. He also mentioned that he controlled and managed the company M/s. Aneri Fincap Ltd. which is a paper company and not doing any genuine business activity and was only engaged in providing bogus accommodation entries to various beneficiaries. 6.3 The appellant during the year has taken loan

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

purchase bills to various entities and there was not actual supply of goods. He also mentioned that he controlled and managed the company M/s. Aneri Fincap Ltd. which is a paper company and not doing any genuine business activity and was only engaged in providing bogus accommodation entries to various beneficiaries. 6.3 The appellant during the year has taken loan

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

purchase bills to various entities and there was not actual supply of goods. He also mentioned that he controlled and managed the company M/s. Aneri Fincap Ltd. which is a paper company and not doing any genuine business activity and was only engaged in providing bogus accommodation entries to various beneficiaries. 6.3 The appellant during the year has taken loan

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

purchase bills to various entities and there was not actual supply of goods. He also mentioned that he controlled and managed the company M/s. Aneri Fincap Ltd. which is a paper company and not doing any genuine business activity and was only engaged in providing bogus accommodation entries to various beneficiaries. 6.3 The appellant during the year has taken loan