2025 (11) TMI 1152

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....r. DR ORDER These assessee's twin appeals in ITA Nos. 6004 & 6005/Del/2025 for Assessment Years 2018-19 & 2019-20, arise against the CIT(A)/NFAC, Delhi's DIN & order No. ITBA/NFAC/S/250/2025-26/1079370154(1) & 1079370333(1) both dated 07.08.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short "the Act"), respectively. 2. Heard both the parties at length. Case file....

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....ellate proceedings. This tribunal therefore finds merit in the Revenue's vehement contentions in principle that the impugned purchases have rightly been treated as bogus. 5. Next comes equally important aspect of quantification of the impugned bogus purchases disallowance wherein the learned lower authorities have disallowed the assessee's entire purchases in both these assessment years. The tr....