DR. ATUL KUMAR, JOINT COMMISSIONER OF INCOME-TAX (IN-SITU), CIRCLE-1 JAMSHEDPUR, JAMSHEDPUR vs. SANTULAL KHANDELWAL, ADITYAPUR

ITA 64/RAN/2025Status: DisposedITAT Ranchi14 May 2026AY 2018-1922 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s decision to restrict additions to the profit element of disputed purchases, finding it contradictory to accept sales from the same parties while disallowing purchases. The Tribunal also upheld the deletion of commission income and the addition for sundry creditors.

What were the facts?

The Assessing Officer (AO) made additions for bogus purchases and commission income. The Commissioner (Appeals) partly allowed the appeal, restricting the bogus purchase addition to the profit element and deleting the commission income addition.

What were the issues?

Whether the entire amount of alleged bogus purchases should be disallowed or only the profit element, and whether additions based on non-confirmation of sundry creditors are sustainable when replies were filed.

Which sections of the Income-tax Act were involved?

Section 147,Section 69C,Section 115BBE,Section 37,Section 133(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, – RANCHI BENCH

Before: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay

Per Sonjoy Sarma, Judicial Member:

The above-captioned appeals filed by the Revenue and Cross Objecti

The order continues below.

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