https://www.taxtmi.com/caselaws?id=786006 Validity of reopening under section 147 was sustained on the basis of concrete information from investigation authorities, and procedural objections to reassessment were rejected, resulting in dismissal of Grounds Nos. 1 and 2. The genuineness of alleged bogus purchases was questioned because the assessee failed to produce supplier confirmations, delivery challans, transportation details or eway bills; however, findings on those disallowances were remitted to CIT(A) for de novo consideration, with the appellate authority directed to readjudicate the grounds. The appeal was allowed for statistical purposes. en-us Fri, 16 Jan 2026 00:00:00 +0530 Wed, 04 Feb 2026 08:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786006 Validity of reopening under section 147 was sustained on the basis of concrete information from investigation authorities, and procedural objections to reassessment were rejected, resulting in dismissal of Grounds Nos. 1 and 2. The genuineness of alleged bogus purchases was questioned because the assessee failed to produce supplier confirmations, delivery challans, transportation details or eway bills; however, findings on those disallowances were remitted to CIT(A) for de novo consideration, with the appellate authority directed to readjudicate the grounds. The appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786006