https://www.taxtmi.com/highlights?id=46740 Additions u/s 69C - CIT(A) contended that the purchases are duly recorded in the books supported by invoices therefore Section 69C do not apply - power of the CIT(A) are co terminus to that of the A.O and, therefore, he should have examined the transaction if he wanted to invoke Section 68 - no second innings should be given to examine the same set of facts which were very much before the lower authorities - addition deleted en-us Fri, 24 May 2019 12:07:56 +0530 Thu, 23 May 2019 14:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46740 Additions u/s 69C - CIT(A) contended that the purchases are duly recorded in the books supported by invoices therefore Section 69C do not apply - power of the CIT(A) are co terminus to that of the A.O and, therefore, he should have examined the transaction if he wanted to invoke Section 68 - no second innings should be given to examine the same set of facts which were very much before the lower authorities - addition deleted Highlights Income Tax Fri, 24 May 2019 12:07:56 +0530 https://www.taxtmi.com/highlights?id=46740