https://www.taxtmi.com/caselaws?id=789492 ITAT Surat upheld the addition for alleged bogus purchases because the assessee failed to establish genuineness through purchase invoices, stock records and supporting evidence, while non-appearance of suppliers under section 131 and replies under section 133(6) reinforced the Revenue's doubt. The assessment was also held valid despite a reference to section 144 along with section 143(3), because the assessee had participated in the proceedings and responded to notices; the order was treated in substance as one under section 143(3). Both objections were rejected and the Revenue's additions and assessment approach were sustained. en-us Tue, 07 Apr 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789492 ITAT Surat upheld the addition for alleged bogus purchases because the assessee failed to establish genuineness through purchase invoices, stock records and supporting evidence, while non-appearance of suppliers under section 131 and replies under section 133(6) reinforced the Revenue's doubt. The assessment was also held valid despite a reference to section 144 along with section 143(3), because the assessee had participated in the proceedings and responded to notices; the order was treated in substance as one under section 143(3). Both objections were rejected and the Revenue's additions and assessment approach were sustained. Case-Laws Income Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789492