AdvertisementRavjibhai Becharbhai Dhameliya Vs ACIT (Gujarat High Court) The Gujarat High Court heard appeals filed by the assessees under Section 260A of the Income-tax Act, 1961 challenging the Income Tax Appellate Tribunal’s order dated 06.01.2022 for Assessment Year 2013-14. The appeals questioned the Tribunal’s findings partly confirming additions relating to alleged bogus purchases, its conclusion that the purchases were bogus, enhancement of the addition to 6% of the disputed purchases from 5% sustained by the Commissioner of Income Tax (Appeals), and the Tribunal’s appreciation of...