Addition already finalized u/s. 143(3) cannot be added again vide order u/s. 144: ITAT Mumbai

Suvida Drums Vs ITO (ITAT Mumbai)

ITAT Mumbai held that passing of assessment order u/s. 144/147 making addition of alleged bogus purchase which is already added vide assessment order passed u/s. 143(3)/147 and has attained finality is unsustainable and liable to be quashed.

Facts-

Vide the present appeal, the assessment order u/s.143(3)r.w.s.147 was passed on 19/03/2015 based on same information about bogus purchases made from M/s. Shree Ganesh Trading Co of Rs. 4,25,880/-. The entire purchases was added made from the said party. Now again the AO had

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