https://www.taxtmi.com/caselaws?id=467996 Deletion of an addition based on alleged bogus purchases was not sustained where the assessee had failed to furnish details during assessment despite repeated notices, and the appellate finding that all particulars had been produced was internally contradictory. Relief could not be granted without proper verification of the material supporting the purchases, and the Assessing Officer was entitled to examine the veracity of the submissions accepted at appellate stage. The matter was therefore remitted to the Assessing Officer for fresh examination after giving the assessee adequate opportunity. en-us Tue, 10 Jan 2017 00:00:00 +0530 Sat, 11 Apr 2026 13:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467996 Deletion of an addition based on alleged bogus purchases was not sustained where the assessee had failed to furnish details during assessment despite repeated notices, and the appellate finding that all particulars had been produced was internally contradictory. Relief could not be granted without proper verification of the material supporting the purchases, and the Assessing Officer was entitled to examine the veracity of the submissions accepted at appellate stage. The matter was therefore remitted to the Assessing Officer for fresh examination after giving the assessee adequate opportunity. Case-Laws Income Tax Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467996