Additions from AO's Fishing and Roving Enquiry Deemed Unsustainable; Bogus Purchases Reassessment Excluded.

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....The addition made by the AO except the addition made on account of bogus purchases which was the subject matter of reassessment, are not sustainable. Once, it is established that the AO has made fishing and roving enquiry, the additions made as a result of such enquiry cannot be confirmed - AT....