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11,700 results for “bogus purchases”+ Section 143(2)clear

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Key Topics

Section 143(3)92Addition to Income86Section 14756Section 153A53Section 14847Section 6845Section 153C40Section 13227Disallowance26Section 69C

INTACT DEVELOPERS PRIVATE LIMITED ,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

ITA 823/BANG/2025[2015-16]Status: DisposedITAT Bangalore24 Nov 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Zain Ahmed Khan, A.RFor Respondent: Sri Balusamy N, D.R
Section 143(2)Section 144Section 148Section 234ASection 250

section 148 of the Act. 6. The ld. AO erred in not issuing notice u/s 143(2) of the I.T. Act. 7. Without prejudice to the above grounds, the ld. AO erred in disallowing the business expenditure aggregating to Rs.28,60,000/- and the ld. CIT(A) erred in confirming the same

INTACT DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

Showing 1–20 of 11,700 · Page 1 of 585

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21
Bogus Purchases21
Search & Seizure17
ITA 824/BANG/2025[2016-17]Status: DisposedITAT Bangalore24 Nov 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Zain Ahmed Khan, A.RFor Respondent: Sri Balusamy N, D.R
Section 143(2)Section 144Section 148Section 234ASection 250

section 148 of the Act. 6. The ld. AO erred in not issuing notice u/s 143(2) of the I.T. Act. 7. Without prejudice to the above grounds, the ld. AO erred in disallowing the business expenditure aggregating to Rs.28,60,000/- and the ld. CIT(A) erred in confirming the same

INTACT DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

ITA 825/BANG/2025[2017-18]Status: DisposedITAT Bangalore24 Nov 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Section 143(2)Section 144Section 148Section 234ASection 250

section 148 of the Act. 6. The ld. AO erred in not issuing notice u/s 143(2) of the I.T. Act. 7. Without prejudice to the above grounds, the Id. AO erred in disallowing the business expenditure aggregating to Rs.28,60,000/- and the Id. CIT(A) erred in confirming the same

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PRIVATE LIMITED, CHENNAI

ITA 1817/CHNY/2025[2020-21]Status: DisposedITAT Chennai21 Nov 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 139Section 153CSection 250

143(3) assessing the total income for AYs 2020-21, 2021- -22 & 2022-23 at Rs Rs 95,03,99,772/ 95,03,99,772/-, Rs 108,50,73,297/-, Rs 94,94,33,711/ , Rs 94,94,33,711/- respectively, after making the respectively, after making the following addition(s)/disallowance(s). following addition(s)/disallowance

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

section 143(3) r.w.s. 145(2) of the Income Tax Act, and since the ITA Nos. 204 &205/SRT/2019 Balmukund M. Vaishnav assessee failed to explain that the purchases worth Rs.28,81,47,552/- are genuine purchases therefore appropriate addition on account of bogus

INCOME TAX OFFICER, WARD-2(3)(8), SURAT vs. MAHAVEER SHANTILAL JAIN, SURAT

ITA 453/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.453/Srt/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/S Mukesh Diamonds, 1St Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New Dtc, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqupj6439L Appellant By Shri Ritesh Mishra, Cit(Dr) Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 08/09/2023 Date Of Pronouncement 25/09/2023

Section 142(1)Section 143(2)Section 143(3)

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’), dated 23.03.2016. 2. The grounds of appeal raised by the Revenue are as follows: “(i) On the facts and circumstances of the case and in Law, the Ld. CIT(A) has erred in restricting the addition made by the AO to the extent

CHIRAG ISHWARBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-7(2)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1192/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

For Appellant: Shri Prakash D. Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr.D.R
Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)

2) of the Act was not issued upon him. Accordingly, the assessee claimed that the assessment framed under section 143(3) read with section 147 of the Act vide order dated 01-11-2017 is not sustainable and thus liable to be quashed. However the learned CIT(A) rejected the contention of the assessee by observing as under: 2.3, / have

CHIRAG ISHWARBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-3(3)(6), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1182/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

For Appellant: Shri Prakash D. Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr.D.R
Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)

2) of the Act was not issued upon him. Accordingly, the assessee claimed that the assessment framed under section 143(3) read with section 147 of the Act vide order dated 01-11-2017 is not sustainable and thus liable to be quashed. However the learned CIT(A) rejected the contention of the assessee by observing as under: 2.3, / have

SAKUN GEMS,MUMBAI vs. ITO 19(3)(2), MUMBAI

In the result, both the appeals of the assessee for the A

ITA 3432/MUM/2018[2011-12]Status: DisposedITAT Mumbai25 Sept 2019AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Uttam Chand BothraFor Respondent: Shri Ajay Kumar Ojha
Section 143(2)Section 143(3)Section 145(3)Section 148Section 292B

section 292BB is applicable where no notice is issued u/s. 143(2) of the Income tax Act, 1961. 3. THAT in the absence of notice issued u/s. 143(2), the re-assessment proceedings and consequential assessment order is without jurisdiction and is bad in law. 4. THAT the learned Income tax Officer as well as learned Commissioner of Income

SAKUN GEMS,MUMBAI vs. ITO 19(3)(2), MUMBAI

In the result, both the appeals of the assessee for the A

ITA 3431/MUM/2018[2008-09]Status: DisposedITAT Mumbai25 Sept 2019AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Uttam Chand BothraFor Respondent: Shri Ajay Kumar Ojha
Section 143(2)Section 143(3)Section 145(3)Section 148Section 292B

section 292BB is applicable where no notice is issued u/s. 143(2) of the Income tax Act, 1961. 3. THAT in the absence of notice issued u/s. 143(2), the re-assessment proceedings and consequential assessment order is without jurisdiction and is bad in law. 4. THAT the learned Income tax Officer as well as learned Commissioner of Income

NITIN P. CHHEDA,MUMBAI vs. ITO 23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3944/MUM/2018[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

bogus purchases. Shri Nitin P. Chheda 2. In so far as the validity of assessment is concerned, briefly stated the facts are that the assessee filed returns of income for the A.Ys. 2009-10 and 2010-11 and the returns were processed u/s. 143(1) of the Act. Subsequently by way of issue of notice dated

NITIN P. CHHEDA,MUMBAI vs. ITO 23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3945/MUM/2018[2010-11]Status: DisposedITAT Mumbai26 Jul 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

bogus purchases. Shri Nitin P. Chheda 2. In so far as the validity of assessment is concerned, briefly stated the facts are that the assessee filed returns of income for the A.Ys. 2009-10 and 2010-11 and the returns were processed u/s. 143(1) of the Act. Subsequently by way of issue of notice dated

MRS.PRABHABEN K. GALA,MUMBAI vs. ITO WARD-23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3943/MUM/2018[2010-11]Status: DisposedITAT Mumbai26 Jul 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

bogus purchases. Mrs. Prabhaben K. Gala 2. In so far as the validity of assessment is concerned, briefly stated the facts are that the assessee filed returns of income for the A.Ys. 2009-10 and 2010-11 and the returns were processed u/s. 143(1) of the Act. Subsequently by way of issue of notice dated

MRS.PRABHABEN K. GALA,MUMBAI vs. ITO WARD-23(1)(3), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 3942/MUM/2018[2009-10]Status: DisposedITAT Mumbai26 Jul 2019AY 2009-10

Bench: Shri C.N. Prasad, Hon'Ble

For Appellant: Shri V.D. ParmarFor Respondent: Shri Chaitanya Anjaria
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 292B

bogus purchases. Mrs. Prabhaben K. Gala 2. In so far as the validity of assessment is concerned, briefly stated the facts are that the assessee filed returns of income for the A.Ys. 2009-10 and 2010-11 and the returns were processed u/s. 143(1) of the Act. Subsequently by way of issue of notice dated

NAVNIDHI STEEL AND ENGG CO. P.LTD,MUMBAI vs. DCIT 5(2)(1), MUMBAI

The appeal of the assessee is dismissed

ITA 3420/MUM/2017[2007-08]Status: DisposedITAT Mumbai08 Jan 2018AY 2007-08

Bench: Shri Joginder Singh, Assessment Year: 2007-08

Section 133(6)Section 143(1)Section 143(2)Section 148Section 68Section 69C

Section 40A(3) of the Act. By adopting these measures, the purchases were inflated as raw material diamond were available in grey market at much lower price .The diamond merchants issues cheques in favour of benami concerns against purchase bills obtained by them against which they receive cash. The list of such benami companies was found during the course

DCIT CENTRAL CIRCLE-3(1), MUMBAI vs. WIND WORLD INDIA LTD., MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1910/MUM/2019[2014-15]Status: DisposedITAT Mumbai24 Jun 2022AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

2,61,57,710/-. The return of income was picked up for scrutiny. The assessment under Section 143(3) read with section 92CA (3) of the Act was completed on 22 December 2010 determining the total income at ₹120,72,740/-. The appeal was preferred before the learned CIT (A), wherein substantial relief was allowed and consequent to that total

WIND WORLD INDIA LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 3 (1), MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1467/MUM/2019[2011-12]Status: DisposedITAT Mumbai24 Jun 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

2,61,57,710/-. The return of income was picked up for scrutiny. The assessment under Section 143(3) read with section 92CA (3) of the Act was completed on 22 December 2010 determining the total income at ₹120,72,740/-. The appeal was preferred before the learned CIT (A), wherein substantial relief was allowed and consequent to that total

WIND WORLD INDIA LIMITED,MUMBAI vs. DCIT CENTRAL CIRCLE 3 (1), MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1468/MUM/2019[2012-13]Status: DisposedITAT Mumbai24 Jun 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

2,61,57,710/-. The return of income was picked up for scrutiny. The assessment under Section 143(3) read with section 92CA (3) of the Act was completed on 22 December 2010 determining the total income at ₹120,72,740/-. The appeal was preferred before the learned CIT (A), wherein substantial relief was allowed and consequent to that total

DCIT CENTRAL CIRCLE-3(1), MUMBAI vs. WIND WORLD INDIA LTD., MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1354/MUM/2019[2012-13]Status: DisposedITAT Mumbai24 Jun 2022AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

2,61,57,710/-. The return of income was picked up for scrutiny. The assessment under Section 143(3) read with section 92CA (3) of the Act was completed on 22 December 2010 determining the total income at ₹120,72,740/-. The appeal was preferred before the learned CIT (A), wherein substantial relief was allowed and consequent to that total

DCIT - CC 3(1), MUMBAI vs. WIND WORLD INDIA LTD., MUMBAI

In the result, appeal filed by the assessee in ITA number

ITA 1353/MUM/2019[2011-12]Status: DisposedITAT Mumbai24 Jun 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Ms. Dr. Pallavi Darade, CIT DR
Section 132Section 143(3)Section 144Section 153ASection 243CSection 245DSection 92C

2,61,57,710/-. The return of income was picked up for scrutiny. The assessment under Section 143(3) read with section 92CA (3) of the Act was completed on 22 December 2010 determining the total income at ₹120,72,740/-. The appeal was preferred before the learned CIT (A), wherein substantial relief was allowed and consequent to that total