93 (Del) PCIT v. Forum Sales (P) Ltd.

178 Taxmann.com 424High Court2025#3553 most cited

What is 93 (Del) PCIT v. Forum Sales (P) Ltd. authority for?

Courts are applying divergent views on the issue of bogus purchases. In some instances, to balance justice, a lumpsum disallowance at a specific GP rate (e.g., 5% or 3%) has been applied to alleged bogus purchases, with a caveat that it should not be treated as a precedent.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Also referred to as

PCIT v. Forum Sales (P) Ltd. · 93 (Del) · bogus purchases · unexplained expenditure · section 69C · section 143(3) · lumpsum disallowance · GP rate · genuineness of transaction · judicial precedent

Sections most often in play

Section 69CSection 143(3)Section 147Section 153CSection 144Section 263Section 1961Section 131(1A)

Issues it is cited on

section 69cmalabar industrialsection 69section 153cunexplained expendituresection 153indiagenuineness of the transactionsection 147section 15section 263section 26

Judgments citing 93 (Del) PCIT v. Forum Sales (P) Ltd.

Hari Mohan Sharma, Delhi vs. ITO Ward 62(1), Delhi

Appeal is partly allowed in above terms

ITA 7592/DEL/2025[2019-20]Status: DisposedITAT Delhi23 Dec 2025AY 2019-20

Bench: Shri Satbeer Singh Godaraassessment Year: 2019-20 Sh. Hari Mohan Sharma, Vs. Income Tax Officer, 249 Ab, Shiv Vihar Risal Nfac, Delhi Garden, Nangloi, New Delhi Pan: Akcps7458L (Appellant) (Respondent) Assessee By Sh. Suraj Gupta, Adv. Department By Sh. Amit Shukla, Sr. Dr

Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2019-20 Sh. Hari Mohan Sharma, Vs. Income Tax Officer, 249 Ab, Shiv Vihar Risal NFAC, Delhi Garden, Nangloi, New Delhi PAN: AKCPS7458L (Appellant) (Respondent) Assessee by Sh. Suraj Gupta, Adv. Department by Sh. Amit Shukla, Sr. DR Date of hearing 23.12.2025 Date of pronouncement 23.12.2025 ORDER This assesseee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and…

DCIT, Central Circle-1, Delhi, Jhandewalan vs. Prime Hitech Engineering Ltd, New Delhi

Appeal is dismissed

ITA 3491/DEL/2025[2017-18]Status: DisposedITAT Delhi03 Dec 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Dcit, Vs. Prime Hitech Engineering Ltd., Central Circle-1, 11/5B, Prime Group Building, Delhi Pusa Road, New Delhi Pan: Aafcp4080K (Appellant) (Respondent) Assessee By Sh. Satish Agarwal, Ca Department By Sh. Amisha S. Gupt, Cit(Dr)

Section 133(6)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 DCIT, Vs. Prime Hitech Engineering Ltd., Central Circle-1, 11/5B, Prime Group Building, Delhi Pusa Road, New Delhi PAN: AAFCP4080K (Appellant) (Respondent) Assessee by Sh. Satish Agarwal, CA Department by Sh. Amisha S. Gupt, CIT(DR) Date of hearing 03.12.2025 Date of pronouncement 03.12.2025 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)…

Imran Ahmad, Moradabad, Uttar Pradesh vs. Income Tax Officer, Moradabad

Appeal is partly allowed

ITA 3490/DEL/2025[2013-2014]Status: DisposedITAT Delhi03 Dec 2025AY 2013-2014
Section 139Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 Sh. Imran Ahmad, Vs. Income Tax officer, Gali No. 10, Ashrafi Empire, Civil Line, Zahid Nagar, Karoola, Moradabad Moradabad PAN: AEFPA3482F (Appellant) (Respondent) Assessee by None Department by Ms. Ankush Kalra, Sr. DR Date of hearing 03.12.2025 Date of pronouncement 03.12.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2013-14, arises against the Commissioner of Income Tax (Appeals)/National Fac…

Rama Food Grain Co, Delhi vs. Income Tax Officer Ward 47(1), Delhi

Appeal is allowed

ITA 5024/DEL/2025[2013-14]Status: DisposedITAT Delhi02 Dec 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.5023 & 5024/Del/2025 Assessment Year: 2013-14 M/s. Rama Food Grain Co. Vs. Income Tax Officer, 4128, 1st Floor, Naya Bazar, Ward-47(1), Delhi Delhi PAN: AAAFR3163R (Appellant) (Respondent) Assessee by Sh. Rakesh Jain, Adv. Sh. Gurjeet Singh, CA Department by Ms. Ankush Kalra, Sr. DR Date of hearing 02.12.2025 Date of pronouncement 02.12.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals ITA Nos.5023 & 5024/Del/2025 for assessment…

Rama Food Grain Co, Delhi vs. Income Tax Officer Ward 47(1), Delhi

Appeal is allowed

ITA 5023/DEL/2025[2013-14]Status: DisposedITAT Delhi02 Dec 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.5023 & 5024/Del/2025 Assessment Year: 2013-14 M/s. Rama Food Grain Co. Vs. Income Tax Officer, 4128, 1st Floor, Naya Bazar, Ward-47(1), Delhi Delhi PAN: AAAFR3163R (Appellant) (Respondent) Assessee by Sh. Rakesh Jain, Adv. Sh. Gurjeet Singh, CA Department by Ms. Ankush Kalra, Sr. DR Date of hearing 02.12.2025 Date of pronouncement 02.12.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals ITA Nos.5023 & 5024/Del/2025 for assessment…

Rajesh Kapoor, Delhi vs. ACIT, Circle- 47(1), Delhi

Appeal is partly allowed

ITA 1452/DEL/2025[2012-13]Status: DisposedITAT Delhi01 Dec 2025AY 2012-13

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 131Section 143(3)Section 144Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Sh. Rajesh Kapoor, Vs. ACIT, 4067, Naya Bazar, Circle-47(1), Delhi-06 New Delhi PAN: AAMPK0063B (Appellant) (Respondent) Assessee by Sh. Ramesh Goel, CA Sh. Ratan Lal Goel, Adv. Department by Ms. Amisha S. Gupta, CIT(DR) Date of hearing 01.12.2025 Date of pronouncement 01.12.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)-24 [in short…

Gss Pizza Circle Private Limited, Delhi vs. Neac, Delhi

Appeal is partly allowed

ITA 6316/DEL/2025[2018-19]Status: DisposedITAT Delhi24 Nov 2025AY 2018-19

Bench: SHRI SATBEER SINGH GODARA (Judicial Member)

Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2018-19 GSS Pizza Circle Pvt. Ltd., Vs. NFAC, Plot No. 27, Upper Ground Delhi Floor, Road No. 44, Sagar Plaza-2, BLK-UG Rani Bagh Community Centre, Pitampura, Delhi PAN: AAFCG0515L (Appellant) (Respondent) Assessee by None Department by Sh. Manoj Kumar, Sr. DR Date of hearing 24.11.2025 Date of pronouncement 24.11.2025 ORDER This assessees’ appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT…

M/S Ls Contractors Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Central Circle- 30, Delhi

In the result, both the appeals of the Assessee are partly

ITA 2208/DEL/2025[2020-21]Status: DisposedITAT Delhi21 Nov 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.2207 & 2208/Del/2025 िनधा"रणवष"/Assessment Years:2019-20 & 2020-21 बनाम M/S Ls Contractors Dcit, Private Limited Vs. Central Circle-30, H-12, Tropical Building, E-2, Ground Floor, Connaught Place, New Delhi. Ara Centre, Pan No.Aabcl8541R Jhandewalan Extension Karol Bagh, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 153CSection 234ASection 270A

…ITA Nos. 2207 & 2208/DEL/2025 M/S LS CONTRACTORS PVT. LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.2207 & 2208/Del/2025 िनधा"रणवष"/Assessment Years:2019-20 & 2020-21 बनाम M/S LS CONTRACTORS DCIT, PRIVATE LIMITED Vs. Central Circle-30, H-12, Tropical Building, E-2, Ground Floor, Connaught Place, New Delhi. ARA Centre, PAN No.AABCL8541R Jhandewalan Extension Karol Bagh, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri M P Rastogi, Advocate & Shri Shivam Malik,…

M/S Ls Contractors Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Central Circle- 30, Delhi

In the result, both the appeals of the Assessee are partly

ITA 2207/DEL/2025[2019-20]Status: DisposedITAT Delhi21 Nov 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.2207 & 2208/Del/2025 िनधा"रणवष"/Assessment Years:2019-20 & 2020-21 बनाम M/S Ls Contractors Dcit, Private Limited Vs. Central Circle-30, H-12, Tropical Building, E-2, Ground Floor, Connaught Place, New Delhi. Ara Centre, Pan No.Aabcl8541R Jhandewalan Extension Karol Bagh, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 153CSection 234ASection 270A

…ITA Nos. 2207 & 2208/DEL/2025 M/S LS CONTRACTORS PVT. LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.2207 & 2208/Del/2025 िनधा"रणवष"/Assessment Years:2019-20 & 2020-21 बनाम M/S LS CONTRACTORS DCIT, PRIVATE LIMITED Vs. Central Circle-30, H-12, Tropical Building, E-2, Ground Floor, Connaught Place, New Delhi. ARA Centre, PAN No.AABCL8541R Jhandewalan Extension Karol Bagh, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri M P Rastogi, Advocate & Shri Shivam Malik,…

Vinod Kumar, Karnal vs. ITO Ward-5, Karnal

Appeal is partly allowed

ITA 3660/DEL/2025[2012-13]Status: DisposedITAT Delhi12 Nov 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2012-13 Vs. Income Tax Officer, Sh. Vinod Kumar, Proprietor Of Vinod Enterprises, Ward-5, R/O- H. No.920, Sector-13, Karnal Karnal, Haryana Pan: Adepk5811G (Appellant) (Respondent) Assessee By Sh. Rajeev Sachdewa, Ca Department By Sh. Ajay Kumar Arora, Sr. Dr

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2012-13 Vs. Income Tax Officer, Sh. Vinod Kumar, Proprietor of Vinod Enterprises, Ward-5, R/o- H. No.920, Sector-13, Karnal Karnal, Haryana PAN: ADEPK5811G (Appellant) (Respondent) Assessee by Sh. Rajeev Sachdewa, CA Department by Sh. Ajay Kumar Arora, Sr. DR Date of hearing 12.11.2025 Date of pronouncement 12.11.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of…

Cumulus Exports Pvt Ltd, Delhi vs. Pr Commissioner -1, Delhi

Appeal is allowed

ITA 2544/DEL/2025[2018-19]Status: DisposedITAT Delhi29 Sept 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Vs. Pr. Cit, M/S. Cumulus Exports Pvt. Ltd., Delhi-1, E-10, Ram Dutt Enclave, New Delhi Old Pankha Road, Uttam Nagar, New Delhi Pan: Aadcc9140R (Appellant) (Respondent) Assessee By None Department By Sh. Daya Inder Singh Sidhu, Cit(Dr)

Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 Vs. Pr. CIT, M/s. Cumulus Exports Pvt. Ltd., Delhi-1, E-10, Ram Dutt Enclave, New Delhi Old Pankha Road, Uttam Nagar, New Delhi PAN: AADCC9140R (Appellant) (Respondent) Assessee by None Department by Sh. Daya Inder Singh Sidhu, CIT(DR) Date of hearing 29.09.2025 Date of pronouncement 29.09.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2018-19, arises against the Principal Commissioner of Income…

Taaruni Connections (India) Private Limited, Delhi vs. Pr CIT Delhi-7, Delhi

Appeal is allowed

ITA 3233/DEL/2025[2021-22]Status: DisposedITAT Delhi25 Sept 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2021-22 Vs. Pcit, Taaruni Connections (India) Pvt. Ltd., Delhi-7 Shop No. 42, F.F. Dda Market, Csc-9, Sector-13, Rohini, Delhi Pan: Aagct7687R (Appellant) (Respondent) Assessee By None Department By Sh. Dayainder Singh Sidhu, Cit(Dr)

Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2021-22 Vs. PCIT, Taaruni Connections (India) Pvt. Ltd., Delhi-7 Shop No. 42, F.F. DDA Market, CSC-9, Sector-13, Rohini, Delhi PAN: AAGCT7687R (Appellant) (Respondent) Assessee by None Department by Sh. Dayainder Singh Sidhu, CIT(DR) Date of hearing 25.09.2025 Date of pronouncement 25.09.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2021-22, arises against the Principal Commissioner of Income Tax (App…

Chaudhary Trading Co Private Limited, Delhi vs. Income Tax Officer, Delhi

Appeal is allowed

ITA 2077/DEL/2025[2018-19]Status: DisposedITAT Delhi09 Sept 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Vs. Income Tax Officer, Chaudhary Trading Co. Pvt. Ltd., Ward-6(1), Plot No. 121, Gali No.2, Assam Delhi Timber Market, Mundka, Delhi Pan: Aaccc0648K (Appellant) (Respondent) Assessee By Sh. R.R. Singla, Ca Department By Sh. Mahesh Kumar, Cit(Dr)

Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 Vs. Income Tax Officer, Chaudhary Trading Co. Pvt. Ltd., Ward-6(1), Plot No. 121, Gali No.2, Assam Delhi Timber Market, Mundka, Delhi PAN: AACCC0648K (Appellant) (Respondent) Assessee by Sh. R.R. Singla, CA Department by Sh. Mahesh Kumar, CIT(DR) Date of hearing 09.09.2025 Date of pronouncement 09.09.2025 ORDER PER SATBEER SINGH GODARA, JM This assesse’s appeal for assessment year 2018-19, arises against the Principal Commissioner…