Case Law Details
Case Name : Hemraj Umraoji Punekar Vs DCIT (ITAT Nagpur)
Related Assessment Year : 2009-2010
Courts :
All ITAT ITAT Nagpur
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Hemraj Umraoji Punekar Vs DCIT (ITAT Nagpur)
Bogus Purchase Addition Based on Sales Tax Info Deleted – Non-Production of Vendors Lorry Receipts Not Fatal When Books Payments Verified – ITAT Nagpur
The AO disallowed purchases of ₹35.48 lakh treating them as non-genuine based mainly on Sales Tax Department information and absence of lorry receipts/transportation documents. CIT(A) confirmed the addition.
ITAT ob
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