Suspicion Cannot Replace Evidence, Ad-Hoc Commission Addition Partly Set Aside

Advanced Computers and Mobiles India Private Limited Vs DCIT (ITAT Mumbai)

ITAT Mumbai Restricts Ad-hoc Commission Addition in Alleged Bogus Billing Case; Suspicion Cannot Replace Evidence

The Mumbai ITAT partly allowed the assessee’s appeal in a reassessment case involving allegations of issuing bogus invoices for passing fraudulent GST input tax credit. The Assessing Officer, relying mainly on third-party information from GST authorities and statements recorded in the case of another entity,

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