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Additions towards Inflated purchases - these quantities as shown in the IOCL statement are not even matching with the value shown in the same documents. Comparative chart as reproduced by the CIT(A) clearly manifest these factual mistake in the IOCL statement regarding the quantity of purchase and hence, the assessment order is entirely based on incorrect facts - CIT(A) rightly deleted the additions - AT
Additions towards Inflated purchases - these quantities as shown in the IOCL statement are not even matching with the value shown in the same documents. Comparative chart as reproduced by the CIT(A) clearly manifest these factual mistake in the IOCL statement regarding the quantity of purchase and hence, the assessment order is entirely based on incorrect facts - CIT(A) rightly deleted the additions - AT
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