AdvertisementSanjeev Kumar Vs ACIT (ITAT Delhi) Delhi ITAT Deletes ₹15.90 Lakh Addition: Genuine Sale Cannot Be Treated as Bogus Merely Because Buyer Is an Alleged Accommodation Entry Provider The Delhi ITAT deleted an addition of ₹15.90 lakh made under section 68, holding that where the assessee had produced audited books of account, stock records, GST returns, GST invoices and bank receipts, the sale could not be treated as bogus merely because the purchaser was alleged to be an accommodation entry provider. The reassessment was initiated based on information that M/s Sonu Monu Telecom Centre Pvt.