https://www.taxtmi.com/caselaws?id=326233 The Tribunal allowed the appeals for A.Y. 2009-10 to 2011-12, ruling in favor of the assessee. It held that the additions made by the Assessing Officer for alleged bogus purchases were unjustified. The Tribunal criticized the reliance on information from the Maharashtra VAT department without providing an opportunity for cross-examination of key witnesses. The lack of substantiation by revenue authorities and the failure to consider the assessee's evidence led to the deletion of the additions, emphasizing the importance of due process in such cases. en-us Tue, 08 Mar 2016 00:00:00 +0530 Fri, 08 Apr 2016 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326233 The Tribunal allowed the appeals for A.Y. 2009-10 to 2011-12, ruling in favor of the assessee. It held that the additions made by the Assessing Officer for alleged bogus purchases were unjustified. The Tribunal criticized the reliance on information from the Maharashtra VAT department without providing an opportunity for cross-examination of key witnesses. The lack of substantiation by revenue authorities and the failure to consider the assessee's evidence led to the deletion of the additions, emphasizing the importance of due process in such cases. Case-Laws Income Tax Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326233