SAG Infotech Official Tax Blog. Summary The Delhi Bench of the Income Tax Appellate Tribunal, in Anupama Gupta Vs ACIT (ITA No. Delhi ITAT restricts ₹1.72 crore bogus purchase disallowance to 2% where sales and books were accepted; reopening objection rejected. AI Quick Read A taxpayer who failed to respond to multiple income-tax notices was facing additions of nearly ₹1.55 crore to her income. In Jusbinder Kour vs ITO, ITA No.