HomeDirect TaxITR Non-Filing by Suppliers Alone Can’t Justify Disallowance of Purchases: ITAT Deletes...

ITR Non-Filing by Suppliers Alone Can’t Justify Disallowance of Purchases: ITAT Deletes of Rs. 25.55 Crore Addition

06/01/2026

187

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that mere non-filing or alleged irregular filing of income tax returns by suppliers is not sufficient to treat purchases as bogus, and on that basis dismissed the Revenue’s appeal against deletion of a Rs. 25.55 crore addition made on alleged non-genuine purchases. The…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

ITAT Slams CPC for Ignoring CBDT Extension on Form 56F; Upholds S. 10AA Deduction Despite Late Return

Wrong Legal Advice Justifies 543-Day Delay; But ITAT Upholds PCIT’s Section 263 Revision Over Demonetisation Cash Deposits

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

Most Popular

ITR Non-Filing by Suppliers Alone Can’t Justify Disallowance of Purchases: ITAT Deletes of Rs. 25.55 Crore Addition

Membership Required

Most Popular

Pressure Relief Valves Used In Common Rail Fuel Injection Systems Classifiable As “Safety Or Relief Valves” Under Customs Tariff Item 8481 40 00: CESTAT

Chilli Seeds for Sowing Not ‘Spices’: CESTAT Rejects Customs Demand

Re-Import Duty Exemption Can’t Be Denied Solely for Lack of ‘Marks and Numbers’ When Identity of Goods Is Proven: CESTAT

Mis-declaration of Imported Fabric Justifies Re-classification, Confiscation, Penalties: CESTAT

Pressure Relief Valves Used In Common Rail Fuel Injection Systems Classifiable As “Safety Or Relief Valves” Under Customs Tariff Item 8481 40 00: CESTAT

Chilli Seeds for Sowing Not ‘Spices’: CESTAT Rejects Customs Demand

Re-Import Duty Exemption Can’t Be Denied Solely for Lack of ‘Marks and Numbers’ When Identity of Goods Is Proven: CESTAT

ITR Non-Filing by Suppliers Alone Can’t Justify Disallowance of Purchases: ITAT Deletes of Rs. 25.55 Crore Addition

Membership Required

RELATED ARTICLES

Most Popular