Assessing Officer Cannot Rely Solely on Sales Tax Department Data to Add Bogus Purchases Without Allowing Cross-Examination: Bombay High Court

The Bombay High Court has dismissed an appeal filed by the Principal Commissioner of Income Tax-3, Pune against Ramelex Private Limited, affirming the decision of the Income Tax Appellate Tribunal (ITAT) to restrict additions on alleged bogus purchases to only 15 percent. The ruling was delivered on 13th October 2025 by a division bench comprising Justice G. S. Kulkarni and Justice Aarti Sathe in Income Tax Appeal No. 14 of…