INCOME TAX OFFICER, DELHI vs. MOHD RIZWAN, DELHI

In the result, addition of Rs

bogus purchases at 25% without rejecting the assessee's books of account. The Commissioner of Income-tax (Appeals) deleted the addition, holding that the AO's grounds for doubting purchases were not sufficient and lacked further enquiry.", "held": "The Tribunal held that the AO's addition on account of doubtful purchases was not justified. The assessee had provided purchase vouchers

MEENA GUPTA,DELHI vs. ACIT, CENTRAL CIRCLE-14, NEW DELHI

In the result, the appeal of the assessee is partly allowed