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2020 (5) TMI 508 - AT - Income TaxBogus purchases - addition @ 12.5% of the alleged bogus purchases and did not disturb the sales - assessee is engaged in the trading of iron and steel - HELD THAT:- CIT(A) after considering various judicial pronouncements on the issue and the facts and circumstances of the case upheld the order of the A.O. after giving detailed finding. Nothing was placed before me so as to persuade me to deviate from the findings recorded by the ld. CIT(A). Accordingly, do not find any reason to interfere in the order of the ld. CIT(A) and uphold the same. - Decided against assessee.
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