ITA No.1710/Del/2024 & ITA No.1652/Del/2024 with C.O. No. 22/Del/2025

Parties Involved

Facts Summary

The instant batch of three cases pertains to the single assessee, Sh. Mohinder Kumar. The Revenue and the assessee filed their respective appeals for assessment years 2018-19 and 2021-22 against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi’s orders. The Revenue’s appeals challenge the disallowances of alleged bogus purchases of Rs.23,14,75,540/- in AY 2018-19 and Rs.34,99,98,506/- in AY 2021-22. The Assessing Officer had disallowed these purchases based on a Press Information Bureau report and lack of returns from suppliers. The learned CIT(A) partly upheld the Assessing Officer’s findings, restricting the disallowance to the assessee’s net profit at 0.65%.…

Legal Issues

• 1. Disallowance of alleged bogus purchases in AY 2018-19 and AY 2021-22
• 2. Disallowance of legal expenses of Rs.15 lakhs in AY 2021-22

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

Similar Judgements

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