2017 (6) TMI 1083

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....haveri for the Respondent ORDER Per Court : The Appeal relates to Assessment Year 2004-2005. 2 This is an appeal of the Revenue against the order dated 9th October, 2013 passed by the Tribunal. The Revenue has formulated following questions stated to be substantial questions of law for our consideration : "a) Whether on the facts and in the circumstances of the case and in law....

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.... d) Whether on the facts and in the circumstances of the case and in law, the Hon'ble Tribunal was justified in confirming the disallowance of unproved purchases to only Rs. 2.00 Lacs in the absence of details and the source of these purchases. e) Whether on the facts and in the circumstances of the case and in law, the Hon'ble Tribunal was justified in restoring to the file of ....

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....hen no evidence was produced at the stage of assessment so also the stage of remand, whether the deletion of Rs. 50.00 Lacs is justified and the Tribunal was justified in confirming the disallowance restricted only Rs. 2.00 Lacs in absence of details of source of these purchasers. 3 We have also heard learned counsel for the respondent, who supports the order passed by the Tribunal. 4 On per....