In the result, the appeal of the assessee bearing ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
195 without appreciating that the order was directly and squarely applicable to the facts of the case. (ii) The CIT(A) erred in not appreciating that the alleged purchases were from a not existing entity and hence were bogus and were held as such correctly by the AO. I.T.A. No. 479/Asr/2018 4 &I.T.A. No. 480/Asr/2018 (iii) The CIT(A) erred