MR Proview Real Tech Pvt. Ltd. vs DCIT
Case No: ITA No. 5564/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi
Bench: Delhi Bench ‘F’, New Delhi
Date: 2/5/2026
Parties Involved
appellantMR Proview Real Tech Pvt. Ltd.
respondentDCIT, Central Circle-26, New Delhi-110055
Facts Summary
The assessee’s appeal for Assessment Year 2013-14 arises against the CIT(A)-29, New Delhi’s order dated 16.08.2025 in case No. CIT (A), Delhi-29/10257/2012-13, in proceedings u/s 147 of the Income Tax Act, 1961. The assessee raises its sole substantive ground challenging both the learned lower authorities’ action treating purchase transaction amounting to Rs.75,75,000/- sourced from M/s. Bhagwati Trading company Prop. Sh. Sanjiv Yadav, as bogus ones under section 68 of the Act, in assessment ord…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the purchase transaction amounting to Rs.75,75,000/- sourced from M/s. Bhagwati Trading company Prop. Sh. Sanjiv Yadav should be treated as bogus under section 68 of the Income Tax Act, 1961.
Precedents Relied Upon
6 precedents cited in this judgement.