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)

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