{"id":63332,"date":"2026-07-31T16:39:48","date_gmt":"2026-07-31T11:09:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rosha-alloys-p-ltd-v-dy-cit-2025-127-itr-76-175-taxmann-com-622-chd-trib-2\/"},"modified":"2026-07-31T16:39:48","modified_gmt":"2026-07-31T11:09:48","slug":"rosha-alloys-p-ltd-v-dy-cit-2025-127-itr-76-175-taxmann-com-622-chd-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rosha-alloys-p-ltd-v-dy-cit-2025-127-itr-76-175-taxmann-com-622-chd-trib-2\/","title":{"rendered":"Rosha Alloys P. Ltd. v. Dy. CIT (2025) 127 ITR 76 \/ 175 taxmann.com 622 (Chd.)(Trib.)"},"content":{"rendered":"<p>The Assessing Officer treated certain purchases as bogus mainly on the basis of alleged irregular CENVAT credit. The assessee produced purchase invoices, ledger accounts, stock registers, evidence of movement of goods and proof of payment through banking channels. Since the sales were accepted and no defect was found in the records, the Tribunal held that the purchases were genuine and deleted the addition.\u00a0 The assessee filed the cross-objection with a delay of 136 days under the bona fide belief that, having substantially succeeded before the Commissioner (Appeals), no cross-objection was required. The Tribunal held that sufficient cause had been shown and condoned the delay in the interest of justice\u00a0 (AY. 2018-19, 2019-20 &amp; 2020-21).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143(3): Assessment-Bogus purchases-Purchases supported by invoices, stock records and banking evidence-Sales accepted-Addition deleted-Delay of 136 days in filing cross-objection-Bona fide belief-Delay condoned. [S. 145(3), 254(1)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-63332","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gtu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63332","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=63332"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63332\/revisions"}],"predecessor-version":[{"id":63333,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63332\/revisions\/63333"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63332"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63332"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63332"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}