PCIT Can’t Convert Bogus Purchases Into U/s 69C to Apply U/s 115BBE

Sunita Grover Vs PCIT (ITAT Delhi) Bogus Purchase Disallowance ≠ 69C Case: PCIT Can’t Rewrite Assessment Merely to Invoke 115BBE: Section 263 Set Aside-When AO Has Enquired & Taken a Plausible View, 263 Has No Legs to Stand On Delhi ITAT ‘E’ Bench in Sunita Grover vs PCIT, Rohtak (ITA No.3608/Del/2025, AY 2018-19, order dated 24-12-2025) quashed the revisionary order passed u/s 263, holding that PCIT wrongly assumed jurisdiction by branding a bogus-purchase disallowance as a case u/s 69C r.w.s. 115BBE, despite the AO having conducted proper enquiries and taken a legally sustainable...