ITA Nos.332 to 335/Ahd/2025 DCIT vs. B. Chokshi Chem Pvt.Ltd.

Parties Involved

Facts Summary

The case involves appeals by the Revenue against orders of the Commissioner of Income Tax (Appeals) pertaining to different Assessment Years (AYs) 2018-19 to 2021-22. The assessee, B. Chokshi Chem Pvt. Ltd., was found to have made sales to Gujarat Polysol Chemicals Ltd. (GPCL), which was involved in a search action under section 132 of the IT Act. The Assessing Officer (AO) made additions in the income of GPCL based on bogus purchases, leading to the belief that the assessee was involved in bogus sales. The assessee appealed to the Commissioner of Income Tax (Appeals), who deleted the additions. The Revenue appealed to the ITAT, which dismissed the appeals.…

Legal Issues

• 1. Whether the additions made by the AO on account of bogus sales were justified.

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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