2018 (12) TMI 1948

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....R PER SAKTIJIT DEY, J.M. This is an appeal by the assessee against order dated 03.10.2017 of learned Commissioner of Income Tax (Appeals)-2, Pune for the assessment year 2010-11. Though, the assessee has raised eight grounds, however, at the time of hearing learned Authorised Representative pressed ground no.5 only. Accordingly, except ground no. 5 all other grounds are dismissed as not pressed.....

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....to prove the genuineness of purchases made by furnishing supporting documentary evidence. As observed by the assessing officer, though, the assessee furnished copy of purchase bill and Ledger extract however he could not furnish transportation bills, delivery challans, goods received notes, octroi receipts et cetera. Further, the assessing officer observed, enquiry conducted by him independently b....

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....ommissioner (appeals). 5. We have considered rival submissions and perused materials on record. Though, it may be a fact that the assessee has failed to furnish relevant documentary evidences to conclusively prove the genuineness of purchases made from the concerned party, however, it is a fact on record that the sales turnover shown by the assessee has not been disputed or doubted by the departm....