Income Tax Officer, New Delhi Vs. Advermark Wiresmith Pvt. Ltd.

Parties Involved

Facts Summary

This Revenue’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1074956578(1), dated 24.03.2025, involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). The learned departmental representative argues that the CIT(A)/NFAC has erred in law and on facts in deleting the Assessing Officer’s action disallowing the assessee’s entire bogus purchases of Rs.17,82,500/- sourced from M/s. R.K. Enterprises.…

Legal Issues

• 1. Whether the CIT(A)/NFAC erred in law and on facts in deleting the Assessing Officer’s action disallowing the assessee’s entire bogus purchases.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

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