HC quashed Reopening for Bogus Purchase when no evidence furnished to Appellant

Best Buildwell Private Limited VS ITO (Delhi High Court)

The show cause notice primarily states that ‘it is seen that the Petitioner has made purchases from certain non-filers’. However no details or any information of these entities was provided to the Petitioner. It is not understood as to how the Petitioner was to know which of the entities it dealt with were filers or non-filers!

Further, the impugned order states that a report was prepared against

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