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2023 (7) TMI 514 - BOMBAY HIGH COURTBogus purchases - CIT(A) disallowed 7% of the purchases - ITAT deleted the addition - HELD THAT:- ITAT come to a conclusion that there was no material whatsoever before CIT(A) as to why 7% on the total purchase of packing material from 8 parties should be disallowed. Even we find the decision of the CIT(A) rather strange because in paragraph 53 of the order concluded above, he says there is no question of any purchase made by the appellant being termed as bogus. In our view ITAT was correct to delete the addition made by CIT(A). Decided in favour of assessee.
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