DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN, DEHRADUN vs. OM PRAKASH GUPTA, DEHRADUN
Appeal of the assessee is allowed
ITA 160/DDN/2025[2023-24]Status: DisposedITAT Dehradun13 Jan 2026AY 2023-24
Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 160/Ddn/2025 : Asstt. Year: 2023-24 Dcit, Vs Om Prakash Gupta, Central Circle, 19/A, Raj Vihar, Dehradun-2488001 Dehradun-248001 (Appellant) (Respondent) Pan No. Abipg9323M Assessee By : Sh. S. K. Matta, Ca Revenue By : Ms. Poonam Sharma, Cit-Dr Date Of Hearing: 13.01.2026 Date Of Pronouncement: 13.01.2026 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2023-24, Arises Against The Cit(A)-3, Noida’S Din & Order No. Itba/Apl/M/250/2025-26/1076723333(1) Dated 04.06.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961. 2. Heard Both The Parties At Length. Case File Perused.
For Appellant: Sh. S. K. Matta, CAFor Respondent: Ms. Poonam Sharma, CIT-DR
Section 143(3)
TDS deduction and payment through banking channel etc. We thus conclude in this factual backdrop that the Revenue approach in support of the impugned purchase disallowance is found to be based on mere conjecture and surmises. Rejected accordingly.
5. Next comes the second substantive issue between the parties regarding correctness of the CIT(A)’s action partly upholding the assessment