K.ABDUL VAHEED,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

disallowances becomes weak, as courts have consistently ruled that mere suspicion or unsubstantiated documents/statements cannot justify additions. 13.6 The assessee contended before the lower authorities, and before us, that the modifications to sales bills were legitimate adjustments made in the ordinary course of business. Given the nature of the goods traded—such as tiles, sanitary wares, and bathroom fittings, damages

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Soundararajan K