SCK Infratech Pvt. Ltd. Vs. DCIT

Parties Involved

Facts Summary

The case involves an appeal by SCK Infratech Pvt. Ltd. against the order of the Commissioner of Income Tax (Appeals)-30, New Delhi, which disallowed certain purchases amounting to Rs.13,78,35,068/- as bogus under section 69C of the Income-tax Act, 1961. The assessee, represented by Ms. Priyanka Jain, CA, challenges the disallowance, while the department, represented by Ms. Amish S. Gupt, CIT(DR), supports the impugned order. The assessee is engaged in the civil construction business, and there is no dispute that purchases from unregistered dealers are possible. However, the corresponding sales have not been questioned in the lower proceedings.…

Legal Issues

• 1. Whether the purchases amounting to Rs.13,78,35,068/- sourced from M/s. Sanjay Jain & Mehta group should be treated as bogus under section 69C of the Act.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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