ITO 22 (1)(4), MUMBAI vs JIGNESH H. RUPARELIA, MUMBAI

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Last updated: 28 November 2020
Quick Summary
This case involves an appeal by the Income Tax Department (ITO) against a decision by the Commissioner of Income Tax (Appeals) regarding additions for bogus purchases made by Shri Jignesh H. Ruparelia. The Assessing Officer had made additions of 35% and 25% for two assessment years, but the CIT(A) reduced these to 12.5%. The Tribunal upheld the CIT(A)'s decision, noting that since the assessee's sales were not doubted, a 100% disallowance for bogus purchases was not appropriate. However, purchases from the 'grey market' were acknowledged, and the 12.5% disallowance was deemed to meet the ends of justice.

Court :
ITAT Mumbai

Brief :
These are appeals by the revenue wherein the revenue is aggrieved that Learned Commissioner of Income Tax (Appeals) [in short learned CIT(A)] has reduced the addition for bogus purchase done @ 35% for A.Y. 2010-11 & 25% for A.Y. 2011-12 by Assessing Officer by sustaining only 12.5%.

Citation :
I.T.A. No. 2278/Mum/2019 I.T.A. No. 2277/Mum/2019

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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