2017 (3) TMI 1612

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Shri Partha Sarathi Chaudhury,, JM: This appeal by revenue arises out of the order of CIT(A)-XX, Kolkata vide appeal No. 378/CIT(A)-XX/Wd-34(3)/11-12/Kol dated 22.11.2013 on the following grounds: "1. On the facts and circumstances of the case, and in law, whether the Ld. CIT(A) was correct in deleting the addition of Rs. 4,00,658/- on account of bogus purchase. Alternatively, Ld. CIT(A) e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erified persons. 5. The appellant craves the leave to make any addition, alteration, modification of grounds at the appellate stage." 3. The brief facts appearing in this case are that the assessee is the proprietor of M/s. D. M. Agency and M/s. Jatra Sanstha. M/s. D. M. Agency deals in trading of Nestle Products whereas M/s. Jatra Sanstha is involved with production of Jatras (traditional B....