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2021 (4) TMI 662 - AT - Income TaxEstimation of income - bogus purchases - CIT(A) has restricted the addition of disallowance of bogus purchases to the extent of 10% - HELD THAT:- We find the facts and the issues in the present case are similar to the earlier years [2017 (2) TMI 1481 - ITAT MUMBAI] and follow the judicial precedence and observe that the Ld.CIT(A) has granted the relief by restricting the addition to 10% of the bogus purchases relying on the assessee’s own case for earlier years and passed a speaking order. Further the Ld.DR of the revenue could not controvert the findings of the CIT(A) with any new cogent evidence or information Accordingly we are not inclined to interfere with the order of the CIT(A) and uphold the same and dismiss the grounds of appeal of the revenue.
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