ITAT Deletes ₹95 Lakh Section 68 Addition for GST-Recorded Sales

Manisha Vs ITO (ITAT Delhi)

Section 68 Addition Quashed Due to Lack of Independent Enquiry;  Tribunal Quashes Addition Based on Untested Statement Alone;  Section 68 Addition Invalid Without Independent Verification: ITAT; GST-Reflected Sales Cannot Be Taxed Again u/s 68 Without Independent Enquiry ITAT Delhi Deletes ₹95 Lakh Addition:

In this appeal, Assessee, a proprietor dealing in PVC pipes & fittings, challenged the addition of ₹95 lakhs made u/s 68. AO alleged that sales made to M/s Radha

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