2012 (6) TMI 914

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....M This is an appeal filed by the assessee against order of the ld. CIT(A) Durgapur dated 23.08.2011 for Assessment Year 2008-09. 2. The only issue raised by assessee in this appeal is relating to confirmation of addition of Rs. 31,34,142/- made by AO u/s 40A(3) of the I.T.Act. 3. The brief facts of this issue are that while doing the scrutiny assessment the AO has added an amount of Rs. 3....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... has submitted that some of the copies of vouchers. All these in my opinion bears out the AO's contention. No bill numbers are seen to be present. Therefore it cannot be said that payments have been made against the individual bills. Thus the submissions of the assessee are not substantial and he further pointed out that I do not see how the assessee's case can come under the exceptions provided i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....herefore he requested to set aside the orders of the revenue authorities and direct the AO to delete the addition of Rs. 31,34,142/-. 5. On the other hand, the ld. DR appearing on behalf of the revenue relied on the orders of the revenue authorities. 6. After hearing the rival submissions and on careful perusal of materials available on record, the total purchases made by the assessee on acc....