PRAKASH PRAVEEN KUMAR,BANGALORE vs. INCOME TAX OFFICER, WARD - 2(2)(3), BANGALORE
In the result, appeal filed by the assessee is allowed
ITA 636/BANG/2024[2018-19]Status: DisposedITAT Bangalore24 Feb 2025AY 2018-19
Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2018-19
For Appellant: Sri Balram R Rao, A.RFor Respondent: Shri V. Parithivel, D.R
Section 142(1)Section 143(2)Section 143(3)Section 194CSection 250Section 44ASection 69
purchase from M/s.
Supreme International and therefore, it has nothing to do with the bogus/fictitious sales as alleged by the AO. Therefore, we find no merits on the addition made by AO amounting to Rs.60,56,515/- on the alleged ground of fictitious bills/invoices issued by the assessee without actual movement of goods or services. The revenue has also