Assessee filed his return as per the provisions of section 44AD.  Assessing Officer received information from the GST department that the assessee had received a bogus purchase bill from ARS Enterprises. He made an addition with respect to alleged bogus purchases. CIT(A) upheld the order of the Assessing Officer. On appeal, the Tribunal held that the  Assessing Officer made disallowance merely on the basis of information received from the GST Department and did not make any enquiry about purchases from ARS Enterprises. The assessee had provided complete details of purchases from ARS Enterprises along with the address and GST no. of the party. Tribunal held that since assessee had opted for presumptive taxation under section 44AD, assessee was not required to maintain books of account as well as details of purchases made and was not under an obligation to explain individual entry of purchases unless such entry had nexus with gross receipts. Since the gross receipt shown by assessee remained undisputed and was never tested by revenue to be beyond the specified limit, the Assessing Officer was to be directed to delete addition.  (AY. 2018-19)