Income Tax Officer vs. Ajay Kumar

Parties Involved

Facts Summary

The Revenue has filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi for the Assessment Years 2021-22 & 2022-23. The Assessing Officer made additions to the assessee's income on account of alleged bogus purchases and non-deduction of tax at source. The assessee appealed to the CIT(A), which deleted the additions. The Revenue is now in appeal before the Tribunal. The main contentions revolve around the genuineness of purchases and the non-deduction of tax at source, with the assessee providing extensive documentation to support their claims.…

Legal Issues

• 1. Deletion of addition by CIT(A) is against law and facts.
• 2. Genuineness of purchases of Rs. 15,17,83,873/- not established.
• 3. Genuineness of non-deduction of tax at source from amount paid to contractors for freight by the assessee not established of Rs. 97,49,289/-.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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