JAI PARKASH YADAV,FARIDABAD vs. ITO WARD 1(3), FARIDABAD
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2013-14 Sh. Jai Parkash Yadav, C/o- Alok Kumar Gupta & Co., Chartered Accountants 877, Sector -17, Faridabad, Haryana Vs. Income Tax Officer, Ward-1(3), Faridabad PAN: ABVPY2033K (Appellant)
This assessee’s appeal for assessment year 2013-14, arises against the Commissioner of Income Tax (Appeals)/National
Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1081127573(1), dated
24.09.2025 involving proceedings under section 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
2. It emerges during the course of hearing that the assessee raises his sole substantive ground challenging both the learned
Assessee by Sh. Alok Kumar Gupta, CA
Department by Sh. Amit Shukla, Sr. DR
Date of hearing
23.12.2025
Date of pronouncement
23.12.2025
2 | P a g e lower authorities’ action treating its purchases amounting to Rs.28,64,000/- sourced from M/s. Maruti Enterprises, as bogus under section 69C of the Act, in assessment order dated
17.03.2022 as upheld in the lower appellate discussion.
3. That being the case, both the parties vehemently reiterate their respective stands against and in support of the impugned bogus purchases disallowance. I wish to make it clear that there is no dispute in principle that the assessee is engaged in the business of melting of aluminum scarp to manufacture aluminum ingots, all along wherein possibility of some cash sales/turnover could not be altogether ruled out. And that his corresponding sales have nowhere been questioned in both the lower proceedings. Various recent judicial precedents (2025) 173 taxmann.com 592 (Guj.)
Ravjibhai Becharbhai Dhamelia vs. ACIT; (2024) 160 taxmann.com
110 (Bom) PCIT Vs. Hitesh Mody (HUF), (2024) 160 taxmann.com
93 (Del) PCIT Vs. Forum Sales (P) Ltd.; (2025) 172 taxmann.com
283 (Bom) PCIT Vs. Kanak Impex (India) Ltd; (2025) 178
taxmann.com 424 (Del. – Trib.) DCIT Vs. Kohinoor Foods Ltd.; and (2025) 177 taxmann.com 836 (Delhi-trib.) DCIT Vs. Tirupati
3 | P a g e
Matsup (P.) Ltd. have recently decided the instant issue of bogus purchases with divergent views as well.
4. Faced with these peculiar facts, it is thus deemed appropriate in the larger interest of justice that a lumpsum disallowance @ 5%
of the assessee’s alleged bogus purchases amounting to Rs.28,64,000/- would be just and proper with a rider that the same shall not be treated as a precedent. Necessary computation shall follow as per law.
No other ground or argument has been pressed.
5. This assessee’s appeal is partly allowed in above terms.
Order pronounced in the open court on 23rd December, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 2nd January, 2026. RK/-