Bogus Purchase Addition Deleted Without Remand Report Violates Rule 46A Procedure

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 bo

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