Court Allows Purchases Despite Non-Compliance with Section 133(6) Notices; Assessee's Documentation Deemed Sufficient.

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Full Text of the Document

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....Genuineness of purchases - non compliance of notices u/s 133(6) - non of entities declared as Hawala/Bogus dealers by any of the authorities - assessee was able to produce overwhelming documents to substantiate the purchase - same can not be disallowed only on ground that notices u/s 133(6) were not responded to, which was also not within the control of the assessee - purchases allowed....