PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S PURPLE SUPPLIERS PVT LTD
The appeals are dismissed and the substantial
ITAT/86/2025HC Calcutta04 Jul 2025
Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
Section 143(3)Section 147Section 260A
U/s. 147 of the Act and in not
adjudicating the merits of the case when there is the involvement of the
issue of bogus purchase by the assessee?
e) WHETHER the Learned Income Tax Appellate Tribunal was justified in
law in not considering that the transactions involved in the case were not
only of highly suspicious nature, but the same
