INCOME TAX OFFICER, WARD - 42(1), MURSHIDABAD vs. ABC CONSTRUCTION, BERHMAPORE

ITA 3070/KOL/2025Status: DisposedITAT Kolkata08 September 2026AY 2023-248 pages
AI SummaryRemanded

What were the facts?

The assessee declared income and was selected for scrutiny due to substantial purchases without TDS deduction. The Assessing Officer made additions for bogus purchases and disallowance for non-deduction of TDS. The CIT(A) deleted the addition for bogus purchases but confirmed the TDS disallowance.

What did the Tribunal hold?

The Tribunal held that the assessee failed to prove the genuineness of purchases and restored the issue to the AO for fresh assessment. It also restored the TDS disallowance issue to the AO for verification and computation.

What were the issues?

Whether the genuineness of purchases was proved by the assessee and if additions under Section 69C were justified, and whether disallowance under Section 40a(ia) was justified.

Which sections of the Income-tax Act were involved?

Section 194Q,Section 40a(ia),Section 69C,Section 206C,Section 201(1),Section 37(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri George Mathan&Shri Gopalan Gurusamy]

Heard together (2 matters)

I.T.A. No. 3070/Kol/2026
I.T.A. No. 703/Kol/2026

Read from the judgment's own cause title. This page is filed under one of them.

Per Gopalan Gurusamy, AM: These are the cross appeals preferred by the revenue and assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] passed u/s 250 of the Act dated 16.10.2025 for the AY 2023-24. 2. Brief facts are that the assessee has filed return of income for AY 2023-24 declaring total income at Rs. 4,01,40,610/

The order continues below.

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