INCOME-TAX OFFICER, WARD-4(1)(1), AHMEDABAD , AHMEDABAD vs. SAJAN OVERSEAS PRIVATE LIMITED , AHMEDABAD

PDF · subscribers
ITA 939/AHD/2025Status: DisposedITAT Ahmedabad07 May 2026AY 2018-1913 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found deficiencies in the evidence provided by the assessee regarding the genuineness of purchases and the movement of goods. It restored the matter to the Assessing Officer for fresh adjudication with specific directions for further verification.

What were the facts?

The assessee company engaged in chemical manufacturing and export had its assessment reopened based on information regarding bogus purchases from certain entities. The Assessing Officer treated the entire purchase amount as unexplained expenditure, but the CIT(A) restricted the addition to 15% of the disputed purchases.

What were the issues?

Whether the purchases were genuine, and if not, what is the appropriate method of addition. The validity of the reopening of assessment was also a consideration.

Which sections of the Income-tax Act were involved?

Section 69C,Section 115BBE,Section 147,Section 148A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: SHRI SIDDHARTHA NAUTIYAL & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Abhishek Bansal, AR
For Respondent: Shri Durga Dutt, CIT DR & Shri Rameshwar, DR 12.03.2026
Pronounced: 07.05.2026

Heard together (2 matters)

I.T.A. No.791/Ahd/2025
I.T.A. No.939/Ahd/2025

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

आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad

1.

Date of dictation 05.05.2026 (Dictated on dragon software) 2. Date on which the typed draft is placed before the Dictating Member 05.05.2026 3. Other Member………………… 4. Date on which the approved draft comes to the Sr.P.S./P.S .05.2026 5. Date on which the fair order is placed before the Dictating Member for pronouncement 07.05.2026 6. Date on which the fair order comes back to the Sr.P.S./P.S 07.05.2026 7. Date on which the file goes to the Bench Clerk 07.05.2026 8. Date on which the file goes to the Head Clerk…………………………………... 9. The date on which the file goes to the Assistant Registrar for signature on the order…………………….. 10. Date of Dispatch of the Order……………………………………

More judgments on Section 69C

All 8,217 judgments and leading authorities on Section 69C →

Recent GST High Court judgments

Search GST case law →