In the result, the appeal of the revenue is dismissed
Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.778 & 779/Srt/2023 Assessment Years: (2013-14 & 2014-15) (Physical Hearing) Dcit, Vs. Chunibhai Haribhai Gajera, Circle - 1(3), 67, Adarsh Nagar Society, Athwalines, Surat Surat - 395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawpg3525A (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Rasesh Shah, Ca Date Of Hearing 03/09/2025 Date Of Pronouncement 17/11/2025
xv) Smita P. Patil, 96 DTR 313 (Pune Tribunal). The CIT(A) has mainly relied on the decisions of Hon’ble Supreme Court in the case of Tejua ITA Nos.778 & 779/SRT/2023/AYs 2013-14 & 2014-15 Chunibhai Haribhai Gajera Rohitkumar Kapadia, 94 taxmann.com 325 (SC) where it was held that where purchases made by assessee trader were duly supported by bills