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TMI Blog2025 (1) TMI 1527X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, discharged its onus cast upon it by the Act and AO has failed to carry out any meaningful enquiry into the evidences filed by the assessee. AR during the course of hearing submitted before us in respect of first supplier the assessee has furnished all evidences along with confirmation of accounts from the supplier thereby furnishing the payment details, evidence of purchases such as purchase bills along with transport details, weighing slips, E-way bills, etc., Adhar of the supplier, extra of B2B entries in GSTR-2A of the assessee reflecting the transactions with the said supplier. We note that said supplier even responded to the notice issued u/s 133(6) of the Act and trhus furnished all the evidences. Similarly, in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was processed u/s 143(1) of the Act. The case of the assessee was selected for complete scrutiny and accordingly, statutory notices were duly issued and served upon the assessee along with questionnaire which were duly complied with from time to time during the assessment proceedings. Pertinent to note that the case of the assessee was selected for scrutiny on low turnover and high purchases. The ld. AO called upon the assessee to furnish the details of purchases along with necessary details as to names, addresses, bills, materials supplied and amount thereof along with stock register and books of accounts etc. According to the ld. AO, the assessee partly furnished the details of the purchases by not furnishing the E-way bills, details of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from page no.4 to 23, observed that the assessee furnished all the information and evidences before the ld. AO and the ld. AO has not carried out any enquiry and finally directed the ld. AO to delete the addition. 06. After hearing the rival contentions and perusing the materials available on record, we find that in instant case, the ld. AO made the addition on account of bogus purchases to the tune of ₹2, 45, 59, 316/- on the ground that the assessee failed to prove the creditworthiness and genuineness of the transactions / purchases as assessee has not produced E-way bills, copies of invoices, stock register proofs of payment etc. The ld. CIT (A) on the other hand recorded a clear cut finding of the fact that the assessee has prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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