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Bogus Purchase Addition Remanded as CIT(A) Ignored Books and Evidence
Case Law Details
- Case Name
- Sushil Rice & General Mills Vs ITO (ITAT Delhi)
- 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 Delhi
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Sushil Rice & General Mills Vs ITO (ITAT Delhi)
CIT(A) Confirmed Bogus Purchase Addition Without Examining Books—ITAT Sets Aside Order; Entire Matter Remanded for Fresh Adjudication
The Assessee filed appeal against the CIT(A)/NFAC order dated 22.02.2024 upholding reassessment framed u/s 147 r.w.s.144B for AY 2013-14. The appeal before ITAT was delayed by fourteen days; after considering the condonation petition explaining difficulty in handing papers to counsel and delay in depositing appeal fee, the Tribunal condoned the delay.
On the date of hearing, the Assessee sou...
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