TaxTMI 
TaxTMI 
2017 (6) TMI 230
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....ted 21/09/2016 for the A.Y.2009-10 in the matter of order passed u/s.143(3) r.w.s.147 of the IT Act. 2. In this appeal, assessee is aggrieved for confirming the addition of Rs. 2,99,134/- made on account of profit @ 10.11% on alleged non-genuine purchases of Rs. 29,58,797/-. 3. It was argued by learned AR that AO has made addition of 10.11% on the alleged bogus purchases over and above the gross....
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....urchases made from Mls Lahree Impex. * Copies of purchases bills issued by M/s Lahree Impex * Copies of Ledger account * Bank statements duly authenticated by respective bank to substantiate that all payments have been made by proper banking channel by cheques drawn on banks * Copies of audit report and audited accounts duly audited by Auditor which shows that no discrepancy has been no....
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....ve. By furnishing said evidences primary onus casted upon appellant has been discharged and now onus shift upon, the Assessing Officer to prove "either these documents are false or bring cogent material on record to prove otherwise. * The learned Assessing Officer ought to have appreciated that this is assessment under section 148 of the Act and it is his allegation that income has escaped asses....