https://www.taxtmi.com/caselaws?id=439641 The judgment addressed issues of reopening validity, treatment of non-genuine purchases, evidence consideration, and procedural fairness. The case was remitted for fresh verification due to procedural lapses and failure to consider all evidence, emphasizing adherence to rules and profit considerations in dealing with alleged non-genuine purchases. Appellant's arguments on reopening and evidence submission were discussed, with the CIT(A) upholding additions without full evidence review. en-us Mon, 26 Jun 2023 00:00:00 +0530 Wed, 28 Jun 2023 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439641 The judgment addressed issues of reopening validity, treatment of non-genuine purchases, evidence consideration, and procedural fairness. The case was remitted for fresh verification due to procedural lapses and failure to consider all evidence, emphasizing adherence to rules and profit considerations in dealing with alleged non-genuine purchases. Appellant's arguments on reopening and evidence submission were discussed, with the CIT(A) upholding additions without full evidence review. Case-Laws Income Tax Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439641