In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed
Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar
bogus purchases. 72. Thus, considering the above mentioned facts and circumstances of the case and the abundant evidences furnished by the assessee in order to substantiate the genuineness of the purchases, there was nothing whatsoever for the ld. CIT(A) to sustain gross profit addition on alleged purchases over and above the gross profit declared by the assessee. In view