2001 (3) TMI 817

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....rhail, JM. - This appeal by the assessee is directed against order dated 3-2-1992 passed by CIT(A) for assessment year 1990-91. 2. Ground No. 1 is general in nature and needs no comments. 3. Ground No. 2 reads as under :- "Ld. CIT(A) has erred both on facts and in law is not having adjudicated the assessee's ground of appeal taken before him to the effect that addition amounting to Rs.....

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....iness at the given address to which the Inspector had been deputed. Thus, Assessing Officer treated the purchases as fictitious and the books of account so prepared by the assessee and purchases made from Khan Packages were disallowed to the tune of Rs. 16,627. On appeal CIT(A) has held, thus :- "...As per statement of facts, the appellant has not given any explanation to this effect. The appel....

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....as heavily engaged in a serious litigation with the bank. He submitted that the bills in question are available with the assessee but the same could not anyhow be produced before lower authorities. Ld. counsel has reiterated that the assessee had made purchases from Khan Packages during the year under consideration and at that time the party was doing business at the given address. They have no kn....

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....hases made by the assessee has been produced before us. Therefore, we are of the view that Assessing Officer was justified in treating the purchases from the said party as fictitious and disallowing the claim. We, therefore, uphold the impugned order in this regard. 4. Ground No. 3 relates to an order confirming the add back of Rs. 15,133 out of expenses on account of wages and salary claimed a....