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2020 (11) TMI 373 - AT - Income TaxBogus purchases - burden of proof - HELD THAT:- As assessee has duly discharged the burden to prove the genuineness of purchases. On the contrary, the AO has simply relied upon the report given by the investigation wing. In this view of the matter, we are of the view that no addition is called for on account of alleged bogus purchases. Since there is an order of ITAT in the assessee’s own case [2017 (8) TMI 1302 - ITAT MUMBAI]DR has not been able to rebut this, we follow the co-ordinate bench decision in the assessee’s own case and decide the issue in favour of the assessee. We find that facts in the present case are identical. Further sales have not been doubted. Rather in the present case as noted by the ld. CIT(A) all the details are on record and hence the ld. CIT(A) held that there was not any need of issuing notice to the impugned supplier. - Decided against revenue.
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