Accommodation Entry Purchases Confirmed for Lack of Proof

Amrit Varsha Udyog Ltd. Vs DCIT (ITAT Dehradun) Bogus Purchases Proven, Bank Payments Not Enough: ITAT Dehradun Upholds ₹68.10 Lakh Addition Dehradun ITAT, in Amrit Varsha Udyog Ltd. vs. DCIT (ITA No.2/DDN/2025, AY 2018-19, order dated 23.12.2025), dismissed the assessee’s appeal and upheld addition on account of bogus purchases, confirming the findings of the AO and the CIT(A). The case involved multiple reassessment proceedings based on information from DDIT (Investigation) that certain entities—Shri Ganpati Enterprises, M/s Delhi Steel Trading Co. and M/s New India Traders—were non-...