AMAN THUKRAL,LUDHIANA vs. INCOME TAX OFFICER WARD 2(1), LUDHIANA , LUDHIANA

ITA 886/CHANDI/2024Status: DisposedITAT Chandigarh11 March 2026AY 2021-22Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the issue of sundry creditors required fresh verification by the AO, setting aside the addition. Regarding bonus expenses, the Tribunal found that factual aspects needed proper verification by the AO, restoring the matter for fresh examination.

What were the facts?

The assessee challenged additions made by the Assessing Officer (AO) and confirmed by the CIT(A) concerning alleged bogus purchases, unexplained purchases, disallowance of sales commission, salaries, car expenses, and additions on account of sundry creditors. The AO had made additions based on discrepancies found during verification, including cancelled GST registrations of suppliers and non-filing of ITRs by them.

What were the issues?

Whether additions made on account of alleged bogus/unexplained purchases and sundry creditors are justified without proper verification. Whether disallowance of bonus expenses is valid when payments were allegedly split to circumvent Section 40A(3).

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B,Section 69C,Section 40A(3),Section 41(1)

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Cause title — parties, addresses and appearances
आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “A” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY , AM आयकर अपील सं./ ITA No. 886/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 बनाम Aman Thakral , The ITO, Prop M/s PP Knits at 1284/56, Ward 2(1), Guru Nanak Dev Nagar, Ludhiana Basti Jodhewal, Rahon Road, Ludhiana 141008 "ायी लेखा सं./PAN NO: ADNPT2155R अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Sh. Pankaj Bhalla, CA राज" की ओर से/ Revenue by : Sh. Manav Mangal, CIT DR सुनवाई की तारीख/Date of Hearing : 19.01.2026 उदघोषणा की तारीख/Date of Pronouncement : 11. 03.2026

आदेश/Order PER LALIET KUMAR, J.M:

This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 08.07.2024 for the Assessment Year 2021-22 arising out of the assessment order passed by the Assessing Officer under section 143(3) read with section 144B of the Income Tax Act, 1961 dated 29.12.2022. 2. The assessee has raised various ground

The order continues below.

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