ITAT Nagpur Deletes Bogus Purchase Addition – Verified Books & Payments Outweigh Sales Tax Info, Vendor Non-Production Not Fatal

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 observed that assessee furnished tax invoices, VAT details, delivery particulars, ledger accounts & payments through banking channels, while sales and books of accounts were never ...