2011 (4) TMI 1457

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.... J. Sudhakar Reddy (Accountant Member) This appeal filed by the Revenue, is directed against the impugned order dated 23rd February 2010, passed by the Commissioner (Appeals)- XXXV, Mumbai, for assessment year 2007-08. 2. None appeared on behalf of the assessee despite issuance of notice by RAPD which was returned un-served by the postal authorities with a remark "unclaimed". There is no pe....

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....with corresponding sales with reference to the truck number, purchase invoices and sales bills submitted in the paper book from which it is seen that the same materials purchased were sold directly and it could be confirmed by the truck numbers. The same truck which took delivery from the purchaser delivered the materials to the seller. The Assessing Officer never examined the books of account in ....

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.... material from that concern and had only purchased material from one M/s. Kiran Sand Dealers. When the amounts of actual purchases were lesser, the Assessing Officer committed blunder in taking the figures at a much higher. For all these reasons, we uphold the order of the Commissioner (Appeals) and dismiss the ground of appeal raised by the Revenue. 5. Now, coming the second ground which relat....