2019 (3) TMI 913

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....Bansal ORDER PIYUSH AGRAWAL, J. The present appeal has been preferred under section 260 (A) of the Income Tax Act, 1961 against the judgement & order dated 27.07.2016/19.09.2016 passed by the Income Tax Appellate Tribunal, Lucknow Bench "A", Lucknow (hereinafter referred to as, 'the Tribunal') in Income Tax Appeal No. 840/LKW/2014 for the Assessment Year 2009-10. The present ap....

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....of the Income Tax Act, 1961 at a total income of Rs. 1,10,64,630/-. Thereafter, information was received from ADIT-3, Kanpur that one Shri Har Narayan Gupta, the Proprietor of M/s Annapurna Trading Company, Kanpur, has stated during the course of statement under section 131(1-A) of the Income Tax Act that during the relevant period, he had raised bills to the respondent - assessee without any a....

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....nt - assessee making total taxable income of Rs. 5,30,58,630/-. The assessment order was assailed before the Commissioner of Income Tax (Appeals), who by order dated 25.08.2014, partly allowed the appeal of the respondent - assessee. The order of the Commissioner of Income Tax (Appeals) was further assailed by the Revenue as well as by the respondent - assessee before the Tribunal. The Tribunal....

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....cally denied that he indulged in any kind of mal-practice. He also denied to make any statement that he was only getting commission for issuing bills with actual sale to respondent - assessee. In view of the categorical findings of fact recorded by the Commissioner of Income Tax in favour of the respondent - assessee in appeal and confirmed by the Tribunal vide impugned order, no question of la....