https://www.taxtmi.com/caselaws?id=773583 The ITAT Ahmedabad set aside an assessment order where additions were made for bogus purchases without affording adequate opportunity of hearing to the assessee, violating principles of natural justice. The assessment unit found both purchases and sales non-genuine, indicating the entire business was bogus, but made additions only for purchases, creating inconsistency. The tribunal found the assessment was conducted in an ad hoc manner without proper application of mind. The matter was remanded to the AO for fresh assessment after providing due opportunity of hearing and confronting the assessee with all materials while adhering to natural justice principles. The assessee's appeal was allowed for statistical purposes. en-us Mon, 16 Jun 2025 00:00:00 +0530 Mon, 23 Jun 2025 17:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773583 The ITAT Ahmedabad set aside an assessment order where additions were made for bogus purchases without affording adequate opportunity of hearing to the assessee, violating principles of natural justice. The assessment unit found both purchases and sales non-genuine, indicating the entire business was bogus, but made additions only for purchases, creating inconsistency. The tribunal found the assessment was conducted in an ad hoc manner without proper application of mind. The matter was remanded to the AO for fresh assessment after providing due opportunity of hearing and confronting the assessee with all materials while adhering to natural justice principles. The assessee's appeal was allowed for statistical purposes. Case-Laws Income Tax Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773583