G.K. MARKETING & APPARELS LLP,DELHI vs. INCOME TAX OFFICER, DELHI

ITA 3068/DEL/2026Status: DisposedITAT Delhi01 September 2026AY 2018-194 pages

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Income Tax Appellate Tribunal, DELHI BENCH “G” NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI SANJAY AWASTHI

For Appellant: Ms. Sanju Saini, Adv. (VC)
For Respondent: Ms. Kranti, CIT DR
Hearing: 01.09.2026

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

This appeal arises from order dated 01.01.2026, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), by NFAC.

1.

1 In this case, there was an allegation that the assessee was involved in bogus purchases amounting to Rs.27,19,979/- with one M/s Gora Enterprises Private Limited. The ld. AO issued a notice u/s 148 of the Act on 07.04.2022 and thereafter the assessee filed a return of income on 14.04.2022. The Ld. AO relied on the enquiries conducted by the Investigation Wing to hold that the transaction amounting to 1 G.K. MARKETING & APPARELS LLP

Rs.27,19,979/- wit

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