M/s. Harbel Singh and Sons vs. DCIT, Central Circle-30

Parties Involved

Facts Summary

The assessee, M/s. Harbel Singh and Sons, is engaged in the civil construction business. The case involves the disallowance of purchases amounting to Rs.6,64,062/- in AY 2018-19, Rs.2,42,04,145/- in AY 2019-20, Rs.85,20,719/- in AY 2020-21, and Rs.8,32,341/- in AY 2021-22 sourced from M/s. Sanjay Jain & Mehta group, which were treated as bogus under section 69C of the Income-tax Act, 1961. The assessee challenges this disallowance, while the respondent supports it. The assessee’s sales have not been questioned in the lower proceedings.…

Legal Issues

• 1. Whether the purchases from M/s. Sanjay Jain & Mehta group should be treated as bogus under section 69C of the Income-tax Act, 1961.

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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