2021 (2) TMI 418

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....mmon order dated 25th March 2019 passed by the learned Commissioner of Income Tax (Appeals)-34, Mumbai, pertaining to the assessment years 2009-10, 2010-11 and 2011-12. 2. When these appeals were called for hearing, no one was present on behalf of the assessee to represent them. There is no application seeking adjournment either. Considering the nature of dispute, I proceed to dispose off the a....

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....chases worth Rs. 85,632 in Assessment Year. 2009-10, Rs. 1,90,704, in Assessment Year 2010-11 and Rs. 3,52,802 in Assessment Year 2011-12 are non-genuine, the Assessing Officer re-opened the assessments under section 147 of the Act. In the course of assessment proceedings, the Assessing Officer called upon the assessee to prove the genuineness of the aforesaid purchases through supporting evidence....

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....ve and perused the material on record. On going through the orders of the Departmental Authorities, it is manifest that there was specific information received from the Sales Tax Department to indicate that certain purchases made by the assessee were non-genuine as concerned selling dealers were identified as hawala operators by the Sales Tax Department. In the course of assessment proceedings, th....