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Bogus Purchases Cannot Be Added u/s 69C When Source of Expenditure Is Explained
Case Law Details
- TaxGuru Citation
- 2026 taxguru.in 1437
- Case Name
- ACIT Vs Payal Garg (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Delhi
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ACIT Vs Payal Garg (ITAT Delhi)
ITAT Delhi: Bogus Purchases Cannot Be Added u/s 69C When Source of Expenditure Is Explained – Section 69C Misapplied
The Delhi Bench of the ITAT dismissed the Revenue’s appeal and allowed the assessee’s cross-objection, holding that addition made under section 69C read with section 115BBE in respect of alleged bogus purchases was legally unsustainable. The Assessing Officer had disallowed purchases of ₹4.51 crore from six suppliers by treating them as unexplained expenditure on the ground that the suppliers were non-filers, had low turno...
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