https://www.taxtmi.com/caselaws?id=338861 The ITAT Mumbai dismissed the AO's appeal and allowed the assessee's appeals for the assessment years 2010-11 and 2011-12. The ITAT held that the AO's addition based on bogus purchases was unsustainable as the assessee's request for cross-examination was denied, violating principles of natural justice. Additionally, section 69C of the Income Tax Act was deemed inapplicable to unaccounted purchases. The ITAT emphasized the importance of following legal procedures and ensuring proper grounds for income additions. en-us Fri, 06 Jan 2017 00:00:00 +0530 Tue, 14 Feb 2017 08:45:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338861 The ITAT Mumbai dismissed the AO's appeal and allowed the assessee's appeals for the assessment years 2010-11 and 2011-12. The ITAT held that the AO's addition based on bogus purchases was unsustainable as the assessee's request for cross-examination was denied, violating principles of natural justice. Additionally, section 69C of the Income Tax Act was deemed inapplicable to unaccounted purchases. The ITAT emphasized the importance of following legal procedures and ensuring proper grounds for income additions. Case-Laws Income Tax Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338861