BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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.

18 results for “bogus purchases”+ Section 131(1)clear

Sorted by relevance

Mumbai1,338Delhi931Kolkata312Jaipur306Bangalore163Ahmedabad151Karnataka103Surat89Chennai82Pune80Hyderabad72Chandigarh68Raipur60Indore58Cochin57Nagpur52Calcutta39Guwahati36Rajkot31Lucknow21Visakhapatnam18Cuttack17Agra13Amritsar13Jodhpur12Patna8Varanasi7Dehradun6Ranchi3Gauhati2Allahabad2Telangana2Jabalpur1Panaji1

Key Topics

Section 14718Addition to Income17Section 153A12Section 13111Section 143(3)10Section 143(2)10Section 6810Section 14810Bogus Purchases

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1), VISAKHAPATNAM vs. DODDI ROOPA, VISAKHAPATNAM

In the result, the appeal filed by the revenue is dismissed in terms of our aforesaid observations

ITA 413/VIZ/2024[2019-20]Status: DisposedITAT Visakhapatnam10 Dec 2025AY 2019-20

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.413/Viz/2024 (िनधा"रण वष"/Assessment Year: 2019-20) Deputy Commissioner Of Vs. Smt. Doddi Roopa, Income Tax, Visakhapatnam. Circle-3(1), Visakhapatnam. Pan: Atfpr7237N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Gvn Hari, Advocate राज" व "ारा/Revenue By: Shri Badicala Yadagiri, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 15/10/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement:

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Shri Badicala Yadagiri
Section 131Section 133(6)Section 147Section 148Section 148A

131(1A) were issued to both the assessee and also her husband and it was he who had produced the books of account on behalf of the assessee and had also accepted the fact of bogus purchases made so as to claim input tax credit. 4 The Ld.CIT(A) erred in deleting the addition of Rs.4,99,65,247/- without

8
Section 142(1)7
Survey u/s 133A5
Bogus/Accommodation Entry5

SMT. L SUDHA BALA, L/R OF LATE SRI L.NARSA REDDY,GUNTUR vs. THE DCIT, SPECIAL RANGE GUNTUR, GUNTUR

In the result, the appeals of the assessee are dismissed

ITA 260/VIZ/2012[1984-85]Status: DisposedITAT Visakhapatnam07 Dec 2018AY 1984-85

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 & 1985-86 Respectively) L.Sudha Bala Vs. Dy.Commissioner Of L/R Of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2Nd Lane, Guntur [Pan : Acgpl2351P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Smt. Suman Malik, DR
Section 143(3)Section 147Section 148Section 40A(3)

131 of the I.T.Act, 1961 after the operations u/s133A of the income Tax Act, 1961 were conducted on the assessee's premises on 28-7-1987. 10.1 It is observed from the reasons recorded that that the assessee had made purchases of technicals from dt.3.3.84 to 31.03.84 to the tune of Rs.2,06,500/- and the sales were Rs.70

SMT. L SUDHA BALA, L/R OF LATE SRI L.NARSA REDDY,GUNTUR vs. THE DCIT, SPECIAL RANGE GUNTUR, GUNTUR

In the result, the appeals of the assessee are dismissed

ITA 261/VIZ/2012[1985-86]Status: DisposedITAT Visakhapatnam07 Dec 2018AY 1985-86

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 & 1985-86 Respectively) L.Sudha Bala Vs. Dy.Commissioner Of L/R Of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2Nd Lane, Guntur [Pan : Acgpl2351P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Smt. Suman Malik, DR
Section 143(3)Section 147Section 148Section 40A(3)

131 of the I.T.Act, 1961 after the operations u/s133A of the income Tax Act, 1961 were conducted on the assessee's premises on 28-7-1987. 10.1 It is observed from the reasons recorded that that the assessee had made purchases of technicals from dt.3.3.84 to 31.03.84 to the tune of Rs.2,06,500/- and the sales were Rs.70

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

131 issued during the course of assessment proceedings. 3. The Ld. CIT(A) erred in deleting the additions of Rs.1,00,00,000/- ignoring the fact that during the course of search operation, a statement on oath of Sri. Rajesh G. Mehta was recorded wherein he admitted that he was only providing bogus sales and purchase bill to Vedumutha Electricals

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

131 issued during the course of assessment proceedings. 3. The Ld. CIT(A) erred in deleting the additions of Rs.1,00,00,000/- ignoring the fact that during the course of search operation, a statement on oath of Sri. Rajesh G. Mehta was recorded wherein he admitted that he was only providing bogus sales and purchase bill to Vedumutha Electricals

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

131 issued during the course of assessment proceedings. 3. The Ld. CIT(A) erred in deleting the additions of Rs.1,00,00,000/- ignoring the fact that during the course of search operation, a statement on oath of Sri. Rajesh G. Mehta was recorded wherein he admitted that he was only providing bogus sales and purchase bill to Vedumutha Electricals

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

131 issued during the course of assessment proceedings. 3. The Ld. CIT(A) erred in deleting the additions of Rs.1,00,00,000/- ignoring the fact that during the course of search operation, a statement on oath of Sri. Rajesh G. Mehta was recorded wherein he admitted that he was only providing bogus sales and purchase bill to Vedumutha Electricals

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

131 issued during the course of assessment proceedings. 3. The Ld. CIT(A) erred in deleting the additions of Rs.1,00,00,000/- ignoring the fact that during the course of search operation, a statement on oath of Sri. Rajesh G. Mehta was recorded wherein he admitted that he was only providing bogus sales and purchase bill to Vedumutha Electricals

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED, VISAKHAPTNAM

In the result, appeal filed by the revenue is allowed

ITA 50/VIZ/2021[213-14]Status: DisposedITAT Visakhapatnam30 Oct 2024

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 43BSection 68

131 of the Act on 16.12.2015, agreed for the following disallowances: - a. M/s. BVL Micro systems : Rs.59,69,400/- b. M/s. Sai Industrial Minerals and Chemicals : Rs.47,00,604/- c. M/s. Techcel Electronics & Services : Rs. 48,72,600/- 4. Based on the statements recorded from the Managing Director during the survey operations, Assessing Officer made a disallowance amounting to Rs.1

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED, VISAKHAPTNAM

In the result, appeal filed by the revenue is allowed

ITA 51/VIZ/2021[2014-15]Status: DisposedITAT Visakhapatnam30 Oct 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 43BSection 68

131 of the Act on 16.12.2015, agreed for the following disallowances: - a. M/s. BVL Micro systems : Rs.59,69,400/- b. M/s. Sai Industrial Minerals and Chemicals : Rs.47,00,604/- c. M/s. Techcel Electronics & Services : Rs. 48,72,600/- 4. Based on the statements recorded from the Managing Director during the survey operations, Assessing Officer made a disallowance amounting to Rs.1

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), , VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED,, VISAKHAPATNAM

In the result, appeal filed by the revenue is allowed

ITA 53/VIZ/2021[2015-16]Status: DisposedITAT Visakhapatnam30 Oct 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 43BSection 68

131 of the Act on 16.12.2015, agreed for the following disallowances: - a. M/s. BVL Micro systems : Rs.59,69,400/- b. M/s. Sai Industrial Minerals and Chemicals : Rs.47,00,604/- c. M/s. Techcel Electronics & Services : Rs. 48,72,600/- 4. Based on the statements recorded from the Managing Director during the survey operations, Assessing Officer made a disallowance amounting to Rs.1

SRI RAJANI GOLD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 162/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam11 Oct 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.162/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2017-18) Sri Rajani Gold V. Asst. Cit – Circle – 1(1) D.No. 11-49-336B Central Revenue Building Sivalayam Street, I Town Mg Road – 520001 Vijayawada – 520001 Vijayawada, Andhra Pradesh Andhra Pradesh [Pan: Aacfs6675E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 133ASection 143(2)Section 143(3)

1)(a), “appointed day” means the 31st Day of December 2016. Section 5 of the Specified Bank Notes (Cessation of Liabilities) Act, 2017 also deals with prohibition on holding, transferring or receiving specified bank notes. Section 5 states that “On and from the appointed day, no person shall knowingly or voluntarily, hold, transfer or receive any specified bank note

DEPUTY COMMISSIONER OF INCOME TAX (IT), VISAKHAPATNAM vs. SHRI APPARAO MUKKAMALA, USA

In the result, the appeal filed by the revenue is dismissed, while for the cross-objection filed by the assessee is allowed

ITA 354/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam30 Sept 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)

Section 144C(3)Section 147Section 148Section 153CSection 69A

purchase agreement dated 02.09.2015 and an image of a handwritten scribbling were seized. The “agreement” recorded the transfer of 1,06,900 shares by the assessee at Rs. 657 per share for a total consideration of Rs. 7,02,33,300. 4. On the other hand, the seized scribbling contained entries which the department construed as cash payments to certain

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, both the appeals filed by the Revenue are dismissed

ITA 105/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

bogus creditors? 8 4. Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) was justified in deleting the adtion made by the AO U/s. 40(a)(ia) without appreciating the fact that interest was paid to one of its group companies without deducting the tax at source. 5. Whether on the facts

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, both the appeals filed by the Revenue are dismissed

ITA 106/VIZ/2020[2015-16]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

bogus creditors? 8 4. Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) was justified in deleting the adtion made by the AO U/s. 40(a)(ia) without appreciating the fact that interest was paid to one of its group companies without deducting the tax at source. 5. Whether on the facts

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, both the appeals filed by the Revenue are dismissed

ITA 104/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

bogus creditors? 8 4. Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) was justified in deleting the adtion made by the AO U/s. 40(a)(ia) without appreciating the fact that interest was paid to one of its group companies without deducting the tax at source. 5. Whether on the facts

THE INCOME TAX OFFICER, WARD-1(1), , VISAKHAPATNAM vs. MUTYALA JEWELLERS,, VISAKHAPATNAM

In the result, appeal filed by the Revenue is dismissed and the cross objection filed by the assessee is partly allowed

ITA 75/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam08 Mar 2022AY 2017-18

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Shri Sankar Pandi, Sr.DR
Section 131Section 133ASection 142(1)Section 143(3)

bogus nature of the bills. 4. The CIT(A) ought to have observed that the explanation given by the assessee in the statement recorded u/s 131 of the Income Tax Act, 1961, that some purchases are not recorded in the purchase register has no value in the absence of details thereof. 5. The CIT(A) ought to have observed that

SEERAM PADMANABHA JEWELLERS PRIVATE LIMITED,,ELURU vs. ITO, WARD-1,, ELURU

In the result, the appeal of the assessee is allowed

ITA 468/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam06 Nov 2018AY 2013-2014

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.468/Viz/2017 (धििाारण िर्ा/ Assessment Year: 2013-2014) M/S Seeram Padmanabha Vs. Income Tax Officer Jewellers Pvt. Ltd. Ward-1 D.No.6A-2-6, Near Gandhi Statue Eluru Southern Street Eluru [Pan :Aaqcs9501F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Suman Malik, DR
Section 68

131 of the assessee's paper book wherein the customer's name and address is mentioned as Maya Gurung, A-Zone, Hostel Avenue, Durgapur-4, DT. Burdwan, invoice dated 23.04.20 10 wherein advance of Rs.38,000/- was adjusted as under: Sl.No .Particulars Amount 1. Super splendor cast 45,250.00 2. Hero Honda Goodlife 260.00 45,510.00 Less : Advance