https://www.taxtmi.com/caselaws?id=771431 ITAT Mumbai dismissed revenue's appeal regarding bogus purchases addition. Assessee discharged onus by submitting comprehensive documentary evidence including invoices, GRN, transport bills, and weighing bridge slips totaling 584 pages. CIT(A) deleted the addition finding purchases were bank-funded after due diligence. Tribunal held that non-response to section 133(6) notices cannot establish transactions as bogus when assessee provides adequate documentation. Discrepancies in third-party responses beyond assessee's control insufficient to treat purchases as non-genuine. Revenue failed to demonstrate improper examination of evidence by CIT(A). en-us Thu, 08 May 2025 00:00:00 +0530 Sat, 24 May 2025 11:41:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771431 ITAT Mumbai dismissed revenue's appeal regarding bogus purchases addition. Assessee discharged onus by submitting comprehensive documentary evidence including invoices, GRN, transport bills, and weighing bridge slips totaling 584 pages. CIT(A) deleted the addition finding purchases were bank-funded after due diligence. Tribunal held that non-response to section 133(6) notices cannot establish transactions as bogus when assessee provides adequate documentation. Discrepancies in third-party responses beyond assessee's control insufficient to treat purchases as non-genuine. Revenue failed to demonstrate improper examination of evidence by CIT(A). Case-Laws Income Tax Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771431