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2021 (6) TMI 439 - ITAT MUMBAIEstimation of income - Bogus purchases - HELD THAT:- Hon’ble ITAT has restricted the addition to the extent of 5% of the bogus purchases in the A.Ys. 2009-10 & 2010-11. The present A.Y. 2011-12 [2018 (12) TMI 1861 - ITAT MUMBAI] is having identical facts. The facts are not distinguishable in this year also. The issue is covered by the order of the Hon’ble ITAT in the assessee’s own case mentioned above. By honoring the order passed by Hon’ble ITAT, we restrict the addition to the extent of 5% of the bogus purchase - Appeal filed by the assessee is hereby partly allowed.
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