2018 (12) TMI 1643

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....r Singh, This appeal the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-41 Mumbai [in short CIT(A)], in appeal No. CIT(A)-41/IT-344/2015-16 dated 19.02.2018. The Assessment was framed by the Income Tax Officer, ward-30(3)(3), Mumbai (in short 'ITO/ AO) for the A.Y. 2009-10 vide order dated 24.03.2015 under section 143(3) read with section 147 of the Income Tax Act, ....

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.... of purchase amounting to Rs. 16,54,146/- as admitted by these hawala dealers in their deposition before the authorities. The same reads as under: - Name of party Amount Shah Steels  16,54,146/- 4. The AO issued noticed under section 133(6) to the parties which returned back as the address could not found and assessee failed to produce these parties. During the course of assessment ....

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....at the AO has jest relied upon the information supplied by the Sales tax Department. He has made his own enquires in the form of issuing of notice u/s 133(6) of the Act, which could not be served at the given address. The appellant was given the opportunity to produce the said party along with vital evidences viz., vehicle bills1 transportation bills, goods receipt register, gate pass, purchase or....

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....nces, I donot find any material to support the claim of the Ld. AR that the purchases from MIs Shah Steels during A.Y. 2009-10 was genuine. Hence, the addition of Rs. 16,54,146/- made by the AO is confirmed. Thus, the ground of appeal no. 1 is dismissed." 5. We have considered the issue and gone through the facts and circumstances of the case. We find from the facts of the case and argument of b....