How many judgments cite Sushil Kumar v. ACIT?

11 judgments on BharatTax cite Sushil Kumar v. ACIT (176 Taxmann.com 957), spanning 2026 to 2026.

Which sections of the Income Tax Act does Sushil Kumar v. ACIT come up under?

It is most often cited in judgments turning on Section 133(6), Section 147, Section 132(4), Section 143(3), Section 37(1), Section 69A.

Sushil Kumar v. ACIT

176 Taxmann.com 957High Court2025#9474 most cited

What is Sushil Kumar v. ACIT authority for?

Purchases supported by valid documents, banking payments, and reflected in GST returns with ITC claimed and allowed cannot be disbelieved merely on suspicion. A buyer is not legally obligated to ensure a supplier's tax compliance, even if suppliers are inactive on the GST portal.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2026 to 2026.

Also referred to as

Sushil Kumar v. ACIT · Section 133(6) · Section 147 · Section 132(4) · Section 143(3) · Section 37(1) · Section 69A · genuine purchases · disallowance of purchases · supplier non-compliance · ITC claim · GST returns

Sections most often in play

Section 133(6)Section 147 Section 132(4)Section 143(3)Section 37(1)Section 69A Section 37 Section 131

Read the full judgment

Issues it is cited on

gaar section 65(b)section 181 section 194q section 193 section 65b(4)section 158bb(1)retraction of statement section 158bb section 65b section 65 section 158b(b)

Judgments citing Sushil Kumar v. ACIT

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate

Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7841/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Pvt.Ltd., A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) Vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by Ms. Monika Singh, CIT-DR. Date of he…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate

Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7838/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Pvt.Ltd., A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) Vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by : Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by : Ms. Monika Singh, CIT-DR. Date o…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT Central Circle -05, Delhi

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate

Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

Vestige Marketing Pvt Ltd, Delhi vs. DCIT, Central Circle-05, Delhi

ITA 5520/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Vs. Deputy Commissioner of Pvt.Ltd., Income Tax, A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by Ms. Monika Singh, CIT-DR. Date of he…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT, Central Circle- 05, Delhi

ITA 5518/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ : NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years : 2018-19 to 2024-25 M/s Vestige Marketing Vs. Deputy Commissioner of Pvt.Ltd., Income Tax, A-89, Okhla Industrial Area, Central Circle-05, Okhla Phase-ll, Techkhand, Delhi. South East Delhi, Delhi - 110 020. PAN : AABCV8616R. (Appellant) (Respondent/Cross-Appellant) Assessee by : Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by : Ms. Monika Singh, CIT-DR. D…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT, Central Circle-05, Delhi

ITA 5517/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F' : NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Pvt.Ltd., A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN : AABCV8616R. (Appellant) Vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by Ms. Monika Singh, CIT-DR. Date of…

Vestige Marketing Pvt Ltd, New Delhi vs. DCIT, Central Circle- 05, Delhi

ITA 5516/DEL/2025[2019-20]Status: DisposedITAT Delhi20 Mar 2026AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F' : NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Pvt.Ltd., A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) Vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by Ms. Monika Singh, CIT-DR. Date of h…

Vestige Marketing Pvt. Ltd., Delhi vs. DCIT, Central Circle- 05, Delhi

ITA 5515/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Vs. Deputy Commissioner of Pvt.Ltd., Income Tax, A-89, Okhla Industrial Area, Central Circle-05, Okhla Phase-II, Techkhand, Delhi. South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) (Respondent/Cross-Appellant) Assessee by : Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by : Ms. Monika Singh, CIT-DR. Date o…

M/S Jhs Svendgaard Laboratories Ltd., New Delhi vs. DCIT CC-31, New Delhi

In the result, Appeal of the Assessee is allowed

ITA 3454/DEL/2025[2018-19]Status: DisposedITAT Delhi07 Jan 2026AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.M/S Jhs Svendgaard Vs. Dcit Laboratories Ltd. B1/E-23, Central Circle-31, New Mohan Cooperative Delhi Tuhglakabad, Badarpur, New Delhi New Delhi Pan: Aabcj5766G Appellant Respondent Assessee By Sh. Gaurav Jain, Adv & Sh. Tarun Chanana, Adv Revenue By Ms.Amisha S. Gupt, Cit (Dr) Date Of Hearing 09/10/2025 Date Of Pronouncement 07/01/2026 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-30, New Delhi [‘Ld. Cit(A)’

Section 147Section 148Section 151ASection 37

…1 M/S JHS Sevendgaard Laborotories Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER M/s JHS Svendgaard Vs. DCIT Laboratories Ltd. B1/E-23, Central Circle-31, New Mohan Cooperative Delhi Tuhglakabad, Badarpur, New Delhi New Delhi PAN: AABCJ5766G Appellant Respondent Assessee by Sh. Gaurav Jain, Adv and Sh. Tarun Chanana, Adv Revenue by Ms.Amisha S. Gupt, CIT (DR) Date of Hearing 09/10/2025 Date of Pronouncement 07/01/2026 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is file…