B R D MANUFACTURING CO.,KOLKATA vs. I.T.O., WARD - 37(1), KOLKATA
Facts
The assessee made purchases from a supplier identified as providing bogus invoices. The Assessing Officer (AO) added the purchase amount to the assessee's income, and the CIT(A) confirmed this addition. The assessee had provided invoices, proof of payment, and reflected the purchases in GST returns.
Held
The Tribunal held that disallowance of purchases cannot be made when the assessee's books of account were not rejected under Section 145(3) and corresponding sales were not doubted. The Tribunal relied on previous decisions where similar additions were deleted.
Key Issues
Whether purchases from a supplier identified as providing bogus invoices can be added to the assessee's income without rejecting the assessee's books of account and doubting corresponding sales.
Sections Cited
Section 145(3), Section 69C
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Per Rajesh Kumar, AM:
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 12.12.2025 for the AY 2018-19. 2. The ground nos. 1 to 6 are not pressed during the course of hearing, therefore, the same are dismissed as not pressed. `B R D MANUFACTURING CO.; A.Y. 2018-19
The issue raised in ground nos. 7 and 8 is against the order of ld. CIT (A) upholding the addition of ₹49,98,801/- as made by the ld. AO in respect of bogus purchase.
The facts in brief are that the ld. AO has specific information in p
The order continues below.
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