Income Tax Officer, Rohtak vs Vijender Goyal
Case No: ITA No.4627/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/25/2026
Parties Involved
appellantIncome Tax Officer, Rohtak
respondentVijender Goyal
Facts Summary
The Revenue has appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, New Delhi, dated 02.08.2024, which deleted additions made by the Assessing Officer in the assessment order dated 26.12.2022 under sections 37(1) and 68 of the Income Tax Act, 1961. The Revenue contends that the assessee did not furnish adequate documentary evidence to support the business activities and transactions in question.…
Decision in favour of
Assessee
Legal Issues
- 1. Deletion of addition of Rs.9,11,40,892 as bogus purchases u/s 37(1) of the Income Tax Act, 1961.
- 2. Deletion of addition of Rs.89,14,186/- on account of disallowance of sundry creditors u/s 68 of the Income Tax Act, 1961.
Precedents Relied Upon
2 precedents cited in this judgement.