2026 (7) TMI 1412

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....r the Department : Sh. Bhopal Singh, CIT(DR) ORDER PER SATBEER SINGH GODARA, JM These assessee's four appeals ITA Nos. 1277 to 1280/Del/2026 for assessment year 2017-18 to 2020-21, arise against the Commissioner of Income Tax (Appeals) [in short, the "CIT(A)"], New Delhi orders, all dated 23.12.2025, passed in case nos. CIT(A), Delhi-30/10499/2016-17, 10315/2017-18, 10541/2018-19 and 1069....

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....terate their respective stands against and in support of the impugned bogus purchases disallowance. We wish to make it clear that there is no dispute in principle that the assessee is a civil Contractor & Engineer, engaged in diverse segment such as roads, power, building projects, irrigation and water supply, utilities and urban infrastructure, pan India all along wherein possibility of assessee ....

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....e in the larger interest of justice that NP of the impugned purchases @ 4.35% of Rs.21,61,565/-; 4.09% of Rs.4,45,66,490/-; 3.50% of Rs.21,73,67,674/- and 3.60% of Rs.43,21,475/- in AYs 2017-18 to 2020-21; respectively, going by the accepted profit rate, would be just and proper with a rider that the same shall not be treated as a precedent. The assessee's book entries are hereby rejected to the l....