https://www.taxtmi.com/caselaws?id=792768 A short delay in filing the appeal was condoned on the basis of reasonable cause, and the appeal was admitted. The dispute on unverifiable purchases concerned documentary support such as invoices, GST returns, e-way bills, transport receipts, stock records and bank statements, but the record showed no independent enquiry from the suppliers under sections 131 or 133(6) of the Income-tax Act, 1961. As the genuineness of purchases, movement of goods, transportation trail, stock reconciliation and banking transactions required fuller verification, the addition and restricted disallowance were set aside and the matter was restored for fresh adjudication de novo after effective opportunity to the assessee. en-us Mon, 01 Jun 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792768 A short delay in filing the appeal was condoned on the basis of reasonable cause, and the appeal was admitted. The dispute on unverifiable purchases concerned documentary support such as invoices, GST returns, e-way bills, transport receipts, stock records and bank statements, but the record showed no independent enquiry from the suppliers under sections 131 or 133(6) of the Income-tax Act, 1961. As the genuineness of purchases, movement of goods, transportation trail, stock reconciliation and banking transactions required fuller verification, the addition and restricted disallowance were set aside and the matter was restored for fresh adjudication de novo after effective opportunity to the assessee. Case-Laws Income Tax Mon, 01 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792768