When sales are not doubted 100% disallowance for bogus purchase can’t be made

Sanjay Kailash Gupta Vs ITO (ITAT Mumbai)

This appeal by the assessee is directed against order of ld. Commissioner of Income Tax (Appeals)-1, Thane dated 13.07.2016 and pertains to the assessment year 2010-11.

2. The issue raised is that ld. Commissioner of Income Tax (Appeals) erred in sustaining disallowance of 12.5 % of bogus purchase.

3. The grounds of appeal read as under:

1. On the facts and circumstances of the case and

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