2022 (6) TMI 753

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....eal, 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 on the facts and in the circumstances of the case,....

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....e 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 2015 partly allowed the Appeal and held that though the ci....

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....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 February 2019 in identical fact situation observed that the pur....