ITAT deletes addition for Purchase which was never made by Assessee

Raman Sood Vs ITO (ITAT Delhi) On being seen ledger account of the seller of the goods in the relevant Financial year it is noted that there are no credits appearing in the said ledger as being no purchases from the said seller. No purchases made from the seller during the AYr. Under consideration. Evidentiary value of VAT returns can not simply be brushed aside. The assessee duly filed audited accounts at the time of filing of the return of income which certainly puts confirmation that the assessee has maintained the books of accounts. Even the ledger account of the seller of the goods in th...