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Mitesh Shah Vs ITO (ITAT Ahmedabad Bench)

ITAT Ahmedabad BenchIncome TaxSection 37 (business expense), Section 69C (unexplained purchases), Section 115BBE (tax on unexplained income)AY 2019-20Faisla: Assessee ke favour mein

Case ke facts

Mitesh Shah ka case tha. Department ne bogus purchases ko Section 69C me daalne ki koshish ki, taki Section 115BBE ka higher tax rate lag sake.

Mudda (Issue)

Kya bogus purchases, jo ke business expenses hai, Section 69C se treat kiye ja sakte hain?

Faisla (Held)

ITAT ne bola ki bogus purchases sirf Section 37 se hi disallow ho sakte hain. Sirf isliye ki zyada tax rate lag jaye, section 69C nahin lagaya ja sakta.

Practical takeaway

Agar aapke purchases genuine nahi lagte to department unhe high tax wali unexplained income me shift nahi kar sakta, jab tak wo actual business expenses hi hain.

Original report: TaxGuru

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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-08-30.