2026 (3) TMI 1179

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....ddl. CIT ORDER PER: BENCH This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 29.10.2025 for the AY 2020-21. 2. The only issue raised by the assessee in the various grounds of appeal is against the order of the ld. CIT(A) in upholding the addition of Rs. 45,36,000/- as made by th....

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....sing Officer pertinent to state that the case of the assessee was reopened after the Assessing Officer observed from the insight portal of the department that the assessee has made fictitious purchases of Rs. 45,36,000/- from M/s Tradewell Enterprises with PAN AKWPR8262P. The assessee furnished before the Assessing Officer the evidences qua the purchases made from the said party comprising copy of....

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....te information in his possession that the supplier is engaged in providing fake/fictitious GST invoices to various parties for passing of wrong input tax credit and thus, justified the addition as made by the Assessing Officer. 5. We have considered the rival submissions and find that undisputedly, the assessee has made purchases to the tune of Rs. 45,36,000/- from M/s Tradewell Enterprises whi....