https://www.taxtmi.com/caselaws?id=378053 The Tribunal condoned the delay in filing the appeal and allowed it to be heard on merits. The addition of alleged bogus purchases from hawala parties by the Sales Tax Department was upheld, as the appellant failed to prove their genuineness. The CIT(A) confirmed the additions, emphasizing the appellant's burden of proof and failure to produce parties for verification. The appellant's arguments regarding violation of natural justice principles were rejected. The Tribunal modified the profit percentage on alleged bogus purchases, partially allowing the appeal. en-us Fri, 01 Feb 2019 00:00:00 +0530 Mon, 08 Apr 2019 00:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378053 The Tribunal condoned the delay in filing the appeal and allowed it to be heard on merits. The addition of alleged bogus purchases from hawala parties by the Sales Tax Department was upheld, as the appellant failed to prove their genuineness. The CIT(A) confirmed the additions, emphasizing the appellant's burden of proof and failure to produce parties for verification. The appellant's arguments regarding violation of natural justice principles were rejected. The Tribunal modified the profit percentage on alleged bogus purchases, partially allowing the appeal. Case-Laws Income Tax Fri, 01 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378053