Addition towards alleged bogus purchases unsustainable as cross examination not allowed

ACIT Vs Neena Hardeep Singh (ITAT Delhi) ITAT Delhi held that addition towards alleged bogus purchases unsustainable as cross examination of person based on which AO was drawing inferences was not allowed and payments were made through banking transactions. Facts- The assessee had claimed to be engaged in the business of fabrication and trading of readymade garments. AO found that the assessee has shown purchases amounting to Rs. 76,88,380 /- from M/s. Thakur Associates but on investigation made at the premises it was found that it was a residential house of the brother of Sanjiv Thakur, the p...