The Appellate Tribunal addressed two key issues. Firstly, u/s...

The Appellate Tribunal addressed two key issues. Firstly, u/s 69A, the AO added sales to the assessee's income due to lack of evidence, despite the assessee providing relevant documents and taking steps against GST fraud. The Tribunal found no need for addition as sales were lower than purchases under the relevant GST number, dismissing the Revenue's appeal. Secondly, the AO's addition for bogus purchases was dismissed as statements relied upon were from previous years, and the assessee provided evidence during assessment proceedings. The Tribunal ruled that AO's findings were not based on current year transactions, dismissing the Revenue's second ground.

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