Sh. Bajrang Kumar Aggarwal Vs. Income Tax Officer, Ward-72(1), Delhi
Case No: ITA No.8552/Del/2025
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH
Date: 1/21/2026
Parties Involved
appellantSh. Bajrang Kumar Aggarwal
respondentIncome Tax Officer, Ward-72(1), Delhi
Facts Summary
The assessee, Sh. Bajrang Kumar Aggarwal, appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, dated 22.10.2025, which involved proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961. The appeal pertains to the assessment year 2018-19. The core issue in the appeal is the treatment of the assessee's purchases of Rs.26,87,500/- from M/s. Swastik Enterprises, which were deemed bogus/unexplained under section 69C of the Act. The…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the purchases of Rs.26,87,500/- by the assessee from M/s. Swastik Enterprises should be treated as bogus/unexplained under section 69C of the Income-tax Act, 1961.
Precedents Relied Upon
6 precedents cited in this judgement.