2019 (7) TMI 1276

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....Mr. Zoheb Hossain, Senior Standing Counsel, both for Revenue Respondent Through: Mr. Sameer Rohatgi, Mr. Akshit Pradhan and Ms. P. Shree Banerjee, Advocates O R D E R CM APPLs. 32137/2019, 32138/2019, 32139/2019, 32140/2019, 32142/2019 and 32143/2019 (delay in re-filing the appeals) 1. For the reasons explained in the applications, the delay in re-filing the appeals is condoned. The applicatio....

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....e ITAT has noticed that search and seizure was conducted in the business premises of the Assessee on 19th October, 2010 and notices under Section 153A of the Act were issued on 27th September, 2012. In each of the above Assessment Years for which notices were issued, as far as AYs 200607 to 2008-09 were concerned, returns had been filed on the due date and even assessment had been completed under ....

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....ts books of accounts were incurred during the normal course of business. Consequently, these additions were rightly held to have been deleted by the CIT (A). 7. Learned Counsel for the Revenue has drawn the attention of the Court to a statement recorded during a course of a survey made under Section 133A of the Act in the case of one M/s Nitin Enterprises by one of its partners. The statement adv....

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....) on this issue. 9. A similar view was taken by the ITAT in respect of purchases made from one M/s Kiran Furnitures. The ITAT has in the impugned order examined the documents and evidence afresh and has given detailed reasons in support of its concurrence with view expressed by the CIT (A). The additions made by the AO for AY 2011-2012, which have been deleted by the CIT (A), have also been discu....