2013 (3) TMI 221

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....n the question of admission. This order shall also govern disposal of I.T.A.Nos.137/2012, 138/2012, 139/2012 and 140/2012 as it has been stated by the learned Senior counsel for the appellant revenue that the facts and question of law raised in all these appeals are identical. For the sake of convenience facts are taken from I.T.A.No.136/2012. Briefly stated there was a search at Bharat Kothari....

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....on ranging from Rs.10/- to Rs.40/- per ton iron. 3. In the enquiry conducted after the said search it was found that the respondent assessee has declared purchase of iron and steel from the aforesaid bill providers. In the circumstances on the basis of the statements and affidavits of the Bill providers, the purchases claimed by the assessee were held by the Assessing Officer to be not genuine. T....

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....no reason or making further disallowance under Section 40A (3) in respect of alternative purchases alleged to be made. 6. In the appeal filed by the Revenue before the Income Tax Appellate Tribunal (for short the Tribunal) in regard to ground about deleting the disallowance made under Section 40A(3) of the Act by the CIT (Appeal) the Tribunal upheld the decision of the CIT (Appeal) in regard to t....