Sh. Devinder Singh Vs. DCIT, Central Circle-30, New Delhi
Case No: ITA Nos. 1539, 1538 & 1537/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench: ‘E’ New Delhi
Date: 1/27/2026
Parties Involved
appellantSh. Devinder Singh
respondentDCIT, Central Circle-30, New Delhi
Facts Summary
The assessee, Sh. Devinder Singh, has filed three appeals (ITA Nos. 1539, 1538 & 1537/Del/2025) for the assessment years 2018-19, 2019-20, and 2020-21 against the orders of the Commissioner of Income Tax (Appeals)-30, New Delhi. The assessee challenges the treatment of his purchases amounting to Rs.7,83,720/- in AY 2018-19, Rs.2,33,64,343/- in AY 2019-20, and Rs.2,13,37,026/- in AY 2020-21 sourced from M/s. Sanjay Jain group as bogus purchases under section 69C of the Income-tax Act, 1961. The a…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the purchases made by the assessee from M/s. Sanjay Jain group should be treated as bogus purchases under section 69C of the Income-tax Act, 1961.
Precedents Relied Upon
6 precedents cited in this judgement.