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Bogus Purchase Addition Deleted Without Remand Report Violates Rule 46A Procedure
Case Law Details
- Case Name
- DCIT Vs Goenka Rockwool India Private Limited (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Raipur
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DCIT Vs Goenka Rockwool India Private Limited (ITAT Raipur)
The appeal before the Income Tax Appellate Tribunal, Income Tax Appellate Tribunal, Raipur, arose from a common order of the CIT(Appeals)/NFAC dated 29.05.2025 for Assessment Year 2013–14. The assessee had originally filed a return declaring total income of ₹30.53 lakh, which was assessed under section 143(3) at ₹41.22 lakh. Subsequently, the case was reopened under section 147 based on information from the Commercial Tax Department, Raipur alleging that purchases were made from proprietorship concerns involved in bogus billing ...
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