2022 (6) TMI 753

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....nsel for the Appellant. 2. By this Appeal, the Appellant has challenged the order passed by the Income Tax Appellate Tribunal dated 2 December 2016 in Income Tax Appeal No.1915 of 2015, dismissing the appeal filed by the Revenue. The Assessment Year in question is 2011-2012. 3. The Appellant has pressed the following question as a substantial question of law : "Whether, in law, and ....

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....d notice was issued under Section 148 of the Act to the Respondent-Assessee. Thereafter, the Assessing Officer made the addition of the bogus purchases to the total income and completed the reassessment by Order dated 18 December 2013. 6. The Respondent-Assessee filed an Appeal before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) by Order dated 21 January 20....

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....essed by the Appellate-Revenue as to the entire purchases that the Tribunal should not have confirmed the addition to the extent of 15% and the entire purchases should have been taken into account, in a group of Appeals, Income Tax Appeal No.1004 of 2016 (The Principal Commissioner of Income Tax - 17 v. M/s. Mohommad Haji Adam & Co.) and others, Division Bench of this Court by Order dated 11 Febru....