ITAT Jaipur Grants 90% Relief in Disputed Purchase Case Involving Accommodation Entries

Amit Product Vs ITO (ITAT Jaipur)

In the matter of Amit Product vs ITO before the ITAT Jaipur, the assessee challenged an order issued under Sections 147 read with 144 of the Income Tax Act, 1961, for the assessment year 2013-14. The primary contention was the addition of ₹32,88,862 under Section 69C of the Act, related to alleged bogus purchases from M/s. Pawan Enterprises. The assessee disputed the legality and factual basis of the reassessment, arguing that the order lacked jurisdiction and was based on unsubstantiated claims. The additions were made after the Assessi

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