2026 (6) TMI 1142

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....nt: None.   P. C. 1. The above Appeal is filed by the Revenue challenging the Order dated 13th May 2019 passed by the Income Tax Appellate Tribunal (ITAT). According to the Revenue, the above Appeal gives rise to the following questions of law: "a. Whether on the facts and circumstances of the case, the Hon'ble ITAT has erred in deleting the addition by not appreciating the....

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.... and circumstances of the case and in law, the Hon'ble ITAT was justified in not appreciating the law correctly that once the purchases are unverifiable/not genuine/bogus, the same should have been disallowed in entirety, particularly in view of the ratio of the decision of the Hon'ble Gujrat High Court in Tax Appeal No. 242 of 2003 dated 20/06/2016 in the case of N. K. Proteins Ltd. Vs DC....