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ITAT Deletes ₹95 Lakh Section 68 Addition for GST-Recorded Sales
Case Law Details
- Case Name
- Manisha Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Delhi
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Manisha Vs ITO (ITAT Delhi)
Section 68 Addition Quashed Due to Lack of Independent Enquiry; Tribunal Quashes Addition Based on Untested Statement Alone; Section 68 Addition Invalid Without Independent Verification: ITAT; GST-Reflected Sales Cannot Be Taxed Again u/s 68 Without Independent Enquiry ITAT Delhi Deletes ₹95 Lakh Addition:
In this appeal, Assessee, a proprietor dealing in PVC pipes & fittings, challenged the addition of ₹95 lakhs made u/s 68. AO alleged that sales made to M/s Radha Buildtech India Pvt Ltd were bogus based on the search findings in the Gaur Sons group ...
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