PUSHPA SALUJA, VS. ITO, WARD 45(4)
Case No: ITA No. 1491/Del/2022
Court: INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI)
Date: 1/8/2026
Parties Involved
appellantPUSHPA SALUJA
respondentITO, WARD 45(4)
Facts Summary
This appeal by the assessee, Pushpa Saluja, arises from the order of the Ld. CIT(A)-15, New Delhi in appeal No. 322/16-17 dated 23.9.2019. The assessment was framed by the AO under section 143(3) of the Income Tax Act, 1961 dated 12.03.2024 relating to assessment year 2014-15. The AO doubted the bogus purchases amounting to Rs. 55,54,382/- and required the assessee to produce sundry creditors, which the assessee claims to have done by providing confirmations, bills, and vouchers. The AO, however…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the additions made under Section 68 of the Act are sustainable.
- 2. Whether any allowance is required to be made for purchases if the sundry creditors did not supply goods on credit.
Precedents Relied Upon
2 precedents cited in this judgement.