In the result, the appeals of the assessee for Assessment Years
Bench: Shri Waseem Ahmed & Shri Keshav Dubey
purchases as bogus. In view of the above detailed discussion, facts and judicial pronouncements, we hold that addition made solely based on statement without having corroborative materials cannot be sustained. Therefore, we hereby set aside the finding of the learned CIT(A) and direct the AO . ITA No.399-410/Bang/2025 Page 22 of 33 to delete the addition made by him. Hence