Mamraj Aggarwal Vs. ITO Ward- 47 (1), Delhi
Case No: ITA No.3864/DEL/2025
Court: INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”
Date: 1/21/2026
Parties Involved
appellantMamraj Aggarwal
respondentITO Ward- 47 (1), Delhi
Facts Summary
The assessee, Mamraj Aggarwal, is engaged in the trading business of edible items. He filed the return of income for the A.Y. 2017-18 declaring total income at Rs. 4,15,420/-. The department noticed that Sh. Ashok Kumar Gupta was engaged in providing accommodation entries in lieu of purchases and sales to various parties during the A.Y. 2017-18. The assessee is one of the beneficiaries of these accommodation entries and has booked non-genuine/bogus sales in his books of accounts to the tune of R…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the re-opening of assessment is approved by the correct authority as per section 151(ii) of the Income-tax Act, 1961.
Precedents Relied Upon
8 precedents cited in this judgement.