AdvertisementITO Vs Pratap Engineering Works (ITAT Jodhpur) The Jodhpur ITAT dismissed the Revenue’s appeal and upheld the deletion of an addition made under section 69C on account of alleged bogus purchases based on information received from the GST Department. The Tribunal observed that although the reassessment was triggered by an investigation alleging that the supplier was a bogus entity issuing accommodation bills, the Assessing Officer had mechanically relied on the GST investigation report without conducting any independent enquiry, furnishing the complete report to the assessee, or granting ...