Sec. 132 & 147 of Income Tax Act, 1961 – Reassessment – The assessee-appellant filed income tax return on 31.10.2007 declaring total income of Rs. 13,76,920. Subsequently, proceedings u/s.147 were initiated and the assessment was completed u/s.147/143(3) of the Act at an income of Rs. 19,01,160 on 31.10.2014. The assessee preferred appeal. The CIT(A) partly allowed the appeal holding that 15% of unverifiable/bogus purchases is to be added to the income of the appellant and therefore out of the addition of Rs. 5,24,240 made by the AO, the addition to the extent of Rs. 3,14,545/-, being 15% of Rs. 20,96,965/- was sustained and remaining addition of Rs. 2,09,695/- was deleted. The ITAT has confirmed the order passed by the CIT(A) by dismissing the appeal. High Court also dismissed the appeal of the assessee holding that:– Appeal of the assessee does not raise any question of law much less substantial question of law – LUNAWAT GEMS CORPORATION [2020] 423 ITR 171 (RAJ)