2019 (8) TMI 1724

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....R ORDER RAJESH KUMAR, J. This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax(Appeals)-30, Mumbai, dated 16-02-2017. 2. In the first Ground of appeal, the assessee has challenged the jurisdiction of the Assessing Officer (AO) to reopen the assessment u/s.147 r.w.s.148 of the Income Tax Act (Act). 2.1. The facts in brief are that, the asse....

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....hed bills and vouchers pertaining to purchases and sales and the books of account etc in order to prove the genuineness of the purchases. The AO also issued notices u/s.133(6) of the Act however there was no responses from the suppliers and notices have been returned by the postal authorities. Finally, AO came to the conclusion that the said purchases were Hawala purchases, and the assessee was in....

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....hed party-wise purchases and sales the details thereof are attached at pages 50 to 52 of the Paper Book. We find that in the details of purchases submitted by the assessee as filed at page 51, all these parties, which were stated to be Hawala parties were duly furnished before the AO. Now the assessee has challenged the reopening proceedings on ground that the same was based on the same material w....

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....al on record, we observe that in this case, the assessment was framed u/s.143(3) of the Act vide order dt.31-10-2011. We note that during the original assessment proceedings, the AO specifically raised a query vide letter dt.08-09-2011 in para 2, directing the assessee to furnish the sales and purchases, which was replied by assessee vide letter dt.18-10-2011, giving party-wise sales and purchases....