No addition for bogus purchases in case of lack of enquiry by AO

Supertechforgings (India) Pvt. Ltd. Vs DCIT (ITAT Amritsar)

Conclusion: Additions made for alleged bogus purchase bills by AO was not justified as AO had not applied his mind to the information received from the Investigating Wing and he had not provided the opportunity to cross examine a person whose statement was recorded by the investigating wing and relied upon by AO itself was a also reason to quash the entire assessment.

Held: Assessee-company was en

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