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Uncrossed Third-Party Statement Not Enough to Establish Bogus Purchases
Case Law Details
- Case Name
- Jatinder Gupta Vs DCIT (ITAT Amritsar)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Amritsar
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Jatinder Gupta Vs DCIT (ITAT Amritsar)
Third-Party Statement Alone Without Cross-Examination Insufficient to Support Bogus Purchase Claim
The Income Tax Appellate Tribunal (ITAT) Amritsar heard cross-appeals arising out of an order of the Commissioner of Income Tax (Appeals) (CIT(A)), National Faceless Appeal Centre, Delhi, dated 25th June 2024, concerning the Assessment Year (AY) 2014-15. The appeals followed the assessment framed by the Assessing Officer (AO) under Sections 147 read with 144B of the Income-tax Act, 1961, on 30th May 2023. The central issue was the addition of Rs. 316.58 lakh...
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