https://www.taxtmi.com/caselaws?id=781529 ITAT AHMEDABAD upheld the CIT(A)'s deletion of an addition under s.68 and dismissed the Revenue's appeal. The Tribunal found the Assessing Officer had not carried out independent enquiries or afforded opportunity to test statements from the sales tax authority and had failed to produce transport bills, weighment slips, gate/stock registers or other third-party evidence proving non-movement of goods. Relying on SC, Bombay HC and Gujarat HC precedents, the Tribunal held the onus to prove bogus purchases lay with Revenue and, absent proper inquiry or evidence, the s.68 addition could not stand. en-us Thu, 30 Oct 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781529 ITAT AHMEDABAD upheld the CIT(A)'s deletion of an addition under s.68 and dismissed the Revenue's appeal. The Tribunal found the Assessing Officer had not carried out independent enquiries or afforded opportunity to test statements from the sales tax authority and had failed to produce transport bills, weighment slips, gate/stock registers or other third-party evidence proving non-movement of goods. Relying on SC, Bombay HC and Gujarat HC precedents, the Tribunal held the onus to prove bogus purchases lay with Revenue and, absent proper inquiry or evidence, the s.68 addition could not stand. Case-Laws Income Tax Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781529