Disallowing bogus purchase claims is unjustified if notices u/s 133(6) fail but correct supplier addresses are provided.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Disallowance on account of bogus purchases - Merely because notices u/s 133(6) could not be served on the suppliers, assessee- buyer cannot be put to an inconvenience of disallowance when he has provided the correct address of those parties - AT....
TaxTMI