MADHU JAIN,, STADIUM MARKET DO BATTI vs. INCOME TAX OFFICER, RATLAM, AAYKAR BHAWAN, RATLAM

ITA 1011/IND/2025Status: DisposedITAT Indore30 June 2026AY 2019-202019 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the lower authorities did not properly examine the material and explanations provided by the assessee. The assessee had provided documentary evidence, including tax invoices, delivery challans, bank payments, and e-way bills, which were not adequately considered.

What were the facts?

The assessee's income was assessed at Rs. 30,58,930, with an addition of Rs. 26,14,300 for bogus purchases from M/s Raj Rani Traders. The AO concluded the purchases were not genuine as the proprietor did not respond to notices and purchase bills were computer-generated.

What were the issues?

Whether the purchases made by the assessee were genuine, and if the lower authorities properly appreciated the evidence provided by the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 133(6),Section 250,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Respondent: Shri Ashish Porwal, Sr.DR
Hearing: 22.06.2026Pronounced: 30.06.2026

Per Paresh M Joshi, J.M.:

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act

for the sake of brevity] before this tribunal as & by way of a second appeal .The Assessee is aggrieved by the order

bearing No:-ITBA/NFAC/S/250/2025-26/1081519353(1)

dated 07.10.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred to as the “Impugned

order”. The Relevant Assessment year is 2019-20 and the MADHU JAIN ITA No. 1011/Ind/2025 - A.Y.2019-20

corresponding previous year period is from 01.04.2018 to 31.03.2019. 2. Factual Matrix

2.

1 That as and by way of an Assessment order made u/s 147 RWS 144B of the Act, the total

The order continues below.

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