Bhansali Udyog Pvt. Ltd. Vs. Income Tax Officer
Case No: ITA No.1464/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench: ‘E’ New Delhi
Date: 1/8/2026
Parties Involved
appellantBhansali Udyog Pvt. Ltd.
respondentIncome Tax Officer, Ward-4(1), Delhi
Facts Summary
The case involves an appeal by Bhansali Udyog Pvt. Ltd. against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, dated 17.01.2025. The appeal pertains to the assessment year 2018-19 and challenges the disallowance of purchases amounting to Rs.53,48,116/- sourced from M/s. RCI Industries and Technologies Ltd., deemed as bogus under section 69C of the Income-tax Act, 1961. The CIT(A)/NFAC restricted the disallowance to 12.5% of the purchases, amounting …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the purchases amounting to Rs.53,48,116/- sourced from M/s. RCI Industries and Technologies Ltd. should be treated as bogus under section 69C of the Income-tax Act, 1961.
Precedents Relied Upon
6 precedents cited in this judgement.