In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed
Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm
bogus purchases." 8.2.6. Further, reliance is also placed in the case of 'M/S. Alokik Steels Pvt. Ltd Village vs Principal Commissioner Of Income on 3 March, 2021, ITA No. 861/JP/2019', the Hon'ble ITAT, Jaipur had held as under:- "Further, there is no dispute regarding the quantum of unaccounted turnover of Rs 1,77,95,859. The assessee has declared