The AO disallowed the expenditure incurred by the assessee based on the information received from CGST department citing fraudulent tax invoices. CIT(A) deleted the additions made by the AO citing he acted merely on suspicion without conducting proper investigation and AO failed to make further investigations despite it being warranted. ITAT held that CIT(A) is granted wide powers to confirm, reduce, enhance or annul assessments as well as make further enquiries as deemed necessary, and also direct the AO to conduct investigations. Matter was remanded back to AO to conduct fresh enquiries.  (AY. 2018-19)