INCOME TAX OFFICER, LUCKNOW vs. RAJEEV KUMAR KAPOOR, LUCKNOW
In the result, the appeal of the Revenue is dismissed
ITA 424/LKW/2023[2021-22]Status: DisposedITAT Lucknow20 Jan 2026AY 2021-22
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. R.R.N. Shukla, Addl CIT DR
Section 1Section 115BSection 133(6)Section 143(3)Section 37Section 69C
bogus purchases, the same has to be added to the total income.
2. Because on the facts and circumstances of the case and in law, the Ld.
CIT(A) has erred in deleting the addition of Rs. 88,16,120/- ignoring the fact that the onus is on the assessee to prove the genuineness of any income/expenditure incurred
