https://www.taxtmi.com/caselaws?id=265465 The Tribunal dismissed the appellant's appeal against the denial of cross-examination opportunity by CIT(A) due to failure in proving the genuineness of unverifiable purchases. The CIT(A) upheld the suspicion of bogus purchases and trading additions, leading to the rejection of books of account under Section 145(3). However, the Tribunal partially allowed the appeal for reassessment based on pending High Court cases, emphasizing the need for consistency in treatment and fair analysis of the case. en-us Mon, 07 Sep 2015 00:00:00 +0530 Mon, 12 Oct 2015 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265465 The Tribunal dismissed the appellant's appeal against the denial of cross-examination opportunity by CIT(A) due to failure in proving the genuineness of unverifiable purchases. The CIT(A) upheld the suspicion of bogus purchases and trading additions, leading to the rejection of books of account under Section 145(3). However, the Tribunal partially allowed the appeal for reassessment based on pending High Court cases, emphasizing the need for consistency in treatment and fair analysis of the case. Case-Laws Income Tax Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265465