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)
bogus purchase expenses of Rs.19,50,000/-; we note that the learned CIT(A)’s detailed discussion deleting the same against the department reads as under:
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Om Prakash Gupta
“5.1 Ground of Appeal No. 1 In this ground of appeal, the AR has contested the addition of Rs. 19,50,000/- made by the AO on account of disallowance
