In a tax dispute before ITAT involving search and survey...

In a tax dispute before ITAT involving search and survey operations by CGST authorities, the tribunal examined allegations of bogus purchases based on incriminating evidence discovered during investigations. The tribunal found substantial materials supporting tax authorities' disallowances under Section 69A. Without compelling counter-evidence from the assessee to challenge the findings, ITAT upheld the original assessments and summarily dismissed both appeals, affirming the tax department's conclusions regarding undisclosed income and improper purchase transactions.