Sh. Sandeep Kumar vs. Income Tax Officer, Ward-1, Panipat
Case No: ITA No.191/Del/2026
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/9/2026
Parties Involved
appellantSh. Sandeep Kumar
respondentIncome Tax Officer, Ward-1, Panipat
Facts Summary
The assessee’s appeal for assessment year 2018-19 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1083685153(1), dated 15.12.2025 involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). The assessee challenges the lower authorities’ action treating its purchases of Rs.26,81,300/- in AY 2018-19, sourced from the entity M/s. Ma…
Decision in favour of
Assessee
Legal Issues
- 1. Disallowance of purchases from M/s. Maa Karni Yarn as bogus under section 69C
Precedents Relied Upon
12 precedents cited in this judgement.