DCIT 19 1 MUMBAI, MUMBAI vs. B.M. ENTERPRISES, MUMBAI
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Income Tax Appellate Tribunal, MUMBAI BENCH “B” MUMBAI
Before: SMT BEENA PILLAI & SMT RATNA DASGUPTA
PER RATNA DASGPUTA, AM
The present appeal by the Revenue arises from order dated 25/02/2026 passed by the National Faceless Appeals Centre - hereinafter referred to as the Ld. CIT(A) - u/s 250 of the Income-tax Act - hereinafter referred to as "the Act".
B.M. Enterprises 2
The grounds raised in appeal are as follows;-
i. Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in restricting the addition to 5% of the alleged bogus purchases as against 100% disallowance made by the Assessing Officer u/s 69C, without properly appreciating the facts and evidences on record. ii. Whether on the facts and in the circum
The order continues below.
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