2021 (7) TMI 1382

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.... Shri Vijay Kumar Menon. D.R. O R D E R Per Rajesh Kumar, Accountant Member: The present appeal has been preferred by the Revenue against the order dated 31.05.2019 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2009-10. 2. At the time of hearing when the case was called for hearing, neither assessee nor his authorised re....

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....ection 148 of the Act was issued on 05.03.2014. The AO called for various details and information from the assessee from time to time during the course of assessment proceedings which were duly filed before the AO. The AO finally rejected the contentions of the assessee and treated the purchases as non genuine thereby making an addition of being 12.5% of the purchases of Rs.2,12,477/- to the incom....