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2,519 results for “bogus purchases”+ Section 144clear

Sorted by relevance

Mumbai781Delhi415Jaipur184Kolkata141Surat106Chennai101Ahmedabad100Karnataka100Bangalore74Cochin57Amritsar51Pune50Chandigarh49Raipur45Nagpur37Indore36Calcutta35Hyderabad26Guwahati23Rajkot21Allahabad20Jodhpur12Lucknow11Visakhapatnam10Patna10Agra6Cuttack5Jabalpur4Dehradun3Ranchi2SC2Telangana1Varanasi1

Key Topics

Addition to Income65Section 14752Section 143(3)47Section 14841Section 25040Section 153A38Section 14430Disallowance26Section 271(1)(c)24Bogus Purchases

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

section of SAP. d) Based on the clarifications provided by Shri.S.Varatharaj on the Based on the clarifications provided by Shri.S.Varatharaj on the Based on the clarifications provided by Shri.S.Varatharaj on the evidences found, vide his sworn statement recorded u/s 132(4) of the evidences found, vide his sworn statement recorded u/s 132(4) of the evidences found, vide his sworn

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

Showing 1–20 of 2,519 · Page 1 of 126

...
23
Section 153C22
Reassessment12

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

ITA 1466/MUM/2019[2010-11]Status: DisposedITAT Mumbai24 Jun 2022AY 2010-11

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

Section 144 of the Act, which was dismissed. The assessee also challenged the error in taking the original assessed income, which was wrongly made by the learned Assessing Officer and rectified by the learned CIT (A). The assessee also challenged the addition on account of bogus purchases

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

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

ITA 1352/MUM/2019[2010-11]Status: DisposedITAT Mumbai24 Jun 2022AY 2010-11

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

Section 144 of the Act, which was dismissed. The assessee also challenged the error in taking the original assessed income, which was wrongly made by the learned Assessing Officer and rectified by the learned CIT (A). The assessee also challenged the addition on account of bogus purchases

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

Section 144 of the Act, which was dismissed. The assessee also challenged the error in taking the original assessed income, which was wrongly made by the learned Assessing Officer and rectified by the learned CIT (A). The assessee also challenged the addition on account of bogus purchases

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

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

ITA 1355/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 Jun 2022AY 2013-14

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

Section 144 of the Act, which was dismissed. The assessee also challenged the error in taking the original assessed income, which was wrongly made by the learned Assessing Officer and rectified by the learned CIT (A). The assessee also challenged the addition on account of bogus purchases

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

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

ITA 1465/MUM/2019[2007-08]Status: DisposedITAT Mumbai24 Jun 2022AY 2007-08

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

Section 144 of the Act, which was dismissed. The assessee also challenged the error in taking the original assessed income, which was wrongly made by the learned Assessing Officer and rectified by the learned CIT (A). The assessee also challenged the addition on account of bogus purchases

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

Section 144 of the Act, which was dismissed. The assessee also challenged the error in taking the original assessed income, which was wrongly made by the learned Assessing Officer and rectified by the learned CIT (A). The assessee also challenged the addition on account of bogus purchases

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

Section 144 of the Act, which was dismissed. The assessee also challenged the error in taking the original assessed income, which was wrongly made by the learned Assessing Officer and rectified by the learned CIT (A). The assessee also challenged the addition on account of bogus purchases

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

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

ITA 1470/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

Section 144 of the Act, which was dismissed. The assessee also challenged the error in taking the original assessed income, which was wrongly made by the learned Assessing Officer and rectified by the learned CIT (A). The assessee also challenged the addition on account of bogus purchases

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

Section 144 of the Act, which was dismissed. The assessee also challenged the error in taking the original assessed income, which was wrongly made by the learned Assessing Officer and rectified by the learned CIT (A). The assessee also challenged the addition on account of bogus purchases

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

Section 144 of the Act, which was dismissed. The assessee also challenged the error in taking the original assessed income, which was wrongly made by the learned Assessing Officer and rectified by the learned CIT (A). The assessee also challenged the addition on account of bogus purchases

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

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

ITA 1469/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 Jun 2022AY 2013-14

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

Section 144 of the Act, which was dismissed. The assessee also challenged the error in taking the original assessed income, which was wrongly made by the learned Assessing Officer and rectified by the learned CIT (A). The assessee also challenged the addition on account of bogus purchases

DCIT(CENTRAL)-1, RAIPUR, RAIPUR vs. KALMESH KUMAR KESHARWANI, RAIPUR

In the result, appeal filed by the assessee in ITA No

ITA 135/RPR/2024[2013-14]Status: DisposedITAT Raipur10 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.122, 123 & 124/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 Pan: Aewpk6876Q .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.135, 136 & 138/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Income Tax-(Central)-1, Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri S.L Anuragi, CIT-DR
Section 133ASection 143(3)Section 148Section 151Section 151(2)

bogus benami concerns through which accommodation entries were being provided by him to certain beneficiaries was not there before the A.O in the course of the original assessment proceedings; and 17 Kamlesh Kumar Kesharwani Vs. ACIT-1(1), Raipur ITA Nos. 122 to 124/RPR/2024 ITA Nos. 135, 136 & 138/RPR/2024 (ii) that the post survey investigation of the bank accounts

KAMLESH KUMAR KESHARWANI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR

In the result, appeal filed by the assessee in ITA No

ITA 123/RPR/2024[2014-15]Status: DisposedITAT Raipur10 Feb 2025AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.122, 123 & 124/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 Pan: Aewpk6876Q .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.135, 136 & 138/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Income Tax-(Central)-1, Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri S.L Anuragi, CIT-DR
Section 133ASection 143(3)Section 148Section 151Section 151(2)

bogus benami concerns through which accommodation entries were being provided by him to certain beneficiaries was not there before the A.O in the course of the original assessment proceedings; and 17 Kamlesh Kumar Kesharwani Vs. ACIT-1(1), Raipur ITA Nos. 122 to 124/RPR/2024 ITA Nos. 135, 136 & 138/RPR/2024 (ii) that the post survey investigation of the bank accounts

DCIT(CENTRAL)-1,RAIPUR, RAIPUR vs. KALMESH KUMAR KESHARWANI, RAIPUR

In the result, appeal filed by the assessee in ITA No

ITA 138/RPR/2024[2015-16]Status: DisposedITAT Raipur10 Feb 2025AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.122, 123 & 124/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 Pan: Aewpk6876Q .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.135, 136 & 138/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Income Tax-(Central)-1, Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri S.L Anuragi, CIT-DR
Section 133ASection 143(3)Section 148Section 151Section 151(2)

bogus benami concerns through which accommodation entries were being provided by him to certain beneficiaries was not there before the A.O in the course of the original assessment proceedings; and 17 Kamlesh Kumar Kesharwani Vs. ACIT-1(1), Raipur ITA Nos. 122 to 124/RPR/2024 ITA Nos. 135, 136 & 138/RPR/2024 (ii) that the post survey investigation of the bank accounts

KAMLESH KUMAR KESHARWANI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR

In the result, appeal filed by the assessee in ITA No

ITA 122/RPR/2024[2013-14]Status: DisposedITAT Raipur10 Feb 2025AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.122, 123 & 124/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 Pan: Aewpk6876Q .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.135, 136 & 138/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Income Tax-(Central)-1, Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri S.L Anuragi, CIT-DR
Section 133ASection 143(3)Section 148Section 151Section 151(2)

bogus benami concerns through which accommodation entries were being provided by him to certain beneficiaries was not there before the A.O in the course of the original assessment proceedings; and 17 Kamlesh Kumar Kesharwani Vs. ACIT-1(1), Raipur ITA Nos. 122 to 124/RPR/2024 ITA Nos. 135, 136 & 138/RPR/2024 (ii) that the post survey investigation of the bank accounts

KAMLESH KUMAR KESHARWANI,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), RAIPUR, RAIPUR

In the result, appeal filed by the assessee in ITA No

ITA 124/RPR/2024[2015-16]Status: DisposedITAT Raipur10 Feb 2025AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.122, 123 & 124/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 Pan: Aewpk6876Q .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.135, 136 & 138/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Income Tax-(Central)-1, Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri S.L Anuragi, CIT-DR
Section 133ASection 143(3)Section 148Section 151Section 151(2)

bogus benami concerns through which accommodation entries were being provided by him to certain beneficiaries was not there before the A.O in the course of the original assessment proceedings; and 17 Kamlesh Kumar Kesharwani Vs. ACIT-1(1), Raipur ITA Nos. 122 to 124/RPR/2024 ITA Nos. 135, 136 & 138/RPR/2024 (ii) that the post survey investigation of the bank accounts

DCIT(CENTRAL)-1, RAIPUR vs. KALMESH KUMAR KESHARWANI, RAIPUR

In the result, appeal filed by the assessee in ITA No

ITA 136/RPR/2024[2014-15]Status: DisposedITAT Raipur10 Feb 2025AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.122, 123 & 124/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kamlesh Kumar Kesharwani 112, Janta Colony, Gudhiyari, Raipur (C.G.)-492 001 Pan: Aewpk6876Q .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita Nos.135, 136 & 138/Rpr/2024 "नधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Income Tax-(Central)-1, Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal &For Respondent: Shri S.L Anuragi, CIT-DR
Section 133ASection 143(3)Section 148Section 151Section 151(2)

bogus benami concerns through which accommodation entries were being provided by him to certain beneficiaries was not there before the A.O in the course of the original assessment proceedings; and 17 Kamlesh Kumar Kesharwani Vs. ACIT-1(1), Raipur ITA Nos. 122 to 124/RPR/2024 ITA Nos. 135, 136 & 138/RPR/2024 (ii) that the post survey investigation of the bank accounts

ITO41(2)(3),MUMBAI, BKC, MUMBAI vs. NIRMIT JATIN LATHIA, MUMBAI

In the result, both the appeals of the assessee and Revenue

ITA 4828/MUM/2023[2010]Status: DisposedITAT Mumbai28 May 2024

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2010-11 Nirmit Jatin Lathia, Ito 29(2)(2), 2B/101, Jain Upashraya Lane, Kautilya Bhavan, Bkc, Vs. Tagore Nagar, Vikhroli East, Mumbai-400051. Mumbai-400083. Pan No. Acgpl 0296 F Appellant Respondent Assessment Year: 2010-11 Ito 41(2)(3), Nirmit Jatin Lathia, Room No. 732, Om Sai Chs, Bldg. No. 2, B-Wing, Kautilya Bhavan, Bkc, Vs. Flat No. 101, Opp Bharat Nagar Mumbai-400051. Jain Upashraya Lane, Vikhroli (E), Mumbai-400083. Pan No. Acgpl 0296 F Appellant Respondent

For Appellant: Mr. Sunil Shinde, Sr. DRFor Respondent: Mr. Mandar Vaidya
Section 1Section 129Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 148

144. d. The appellant had requested the hon. CIT(A) to direct the Id. A.O. to The appellant had requested the hon. CIT(A) to direct the Id. A.O. to The appellant had requested the hon. CIT(A) to direct the Id. A.O. to produce the assessment records since the appellant did not have any produce the assessment records since

NIRMIT JATIN LATHIA,MUMBAI vs. ITO 29(2)(2), MUMBAI

In the result, both the appeals of the assessee and Revenue

ITA 4784/MUM/2023[2010-11]Status: DisposedITAT Mumbai28 May 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2010-11 Nirmit Jatin Lathia, Ito 29(2)(2), 2B/101, Jain Upashraya Lane, Kautilya Bhavan, Bkc, Vs. Tagore Nagar, Vikhroli East, Mumbai-400051. Mumbai-400083. Pan No. Acgpl 0296 F Appellant Respondent Assessment Year: 2010-11 Ito 41(2)(3), Nirmit Jatin Lathia, Room No. 732, Om Sai Chs, Bldg. No. 2, B-Wing, Kautilya Bhavan, Bkc, Vs. Flat No. 101, Opp Bharat Nagar Mumbai-400051. Jain Upashraya Lane, Vikhroli (E), Mumbai-400083. Pan No. Acgpl 0296 F Appellant Respondent

For Appellant: Mr. Sunil Shinde, Sr. DRFor Respondent: Mr. Mandar Vaidya
Section 1Section 129Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 148

144. d. The appellant had requested the hon. CIT(A) to direct the Id. A.O. to The appellant had requested the hon. CIT(A) to direct the Id. A.O. to The appellant had requested the hon. CIT(A) to direct the Id. A.O. to produce the assessment records since the appellant did not have any produce the assessment records since