https://www.taxtmi.com/caselaws?id=777142 ITAT treated the appeal as allowed for statistical purposes. The AO reopened assessment u/s 147, disallowed deduction u/s 10AA based on statements u/s 132(4) alleging bogus purchases and passed order u/s 144 r.w.s 147 for non-compliance; CIT(A) dismissed the appeal for non-prosecution and confirmed additions on merits. The assessee later submitted partial details and portal screenshots which were not considered by AO or CIT(A); ITAT found the lower authorities erred in not verifying or considering those submissions and therefore allowed the appeal for statistical purposes. en-us Wed, 08 Jan 2025 00:00:00 +0530 Mon, 25 Aug 2025 08:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777142 ITAT treated the appeal as allowed for statistical purposes. The AO reopened assessment u/s 147, disallowed deduction u/s 10AA based on statements u/s 132(4) alleging bogus purchases and passed order u/s 144 r.w.s 147 for non-compliance; CIT(A) dismissed the appeal for non-prosecution and confirmed additions on merits. The assessee later submitted partial details and portal screenshots which were not considered by AO or CIT(A); ITAT found the lower authorities erred in not verifying or considering those submissions and therefore allowed the appeal for statistical purposes. Case-Laws Income Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777142