2022 (10) TMI 152

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....e appeals by the Revenue are directed against the orders of Commissioner of Income Tax (Appeals)-26, Mumbai (in short 'ld. CIT(A)') for Assessment Years 2009-10, 2010-11 and 2011-12, respectively. All the impugned orders are of even date, i.e. 21.12.2018. Since, the facts germane to the issue raised in all these appeals are identical, these appeals are taken up together for adjudication and are de....

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....er giving the benefit of amount added back in the subsequent assessment year made addition of the balance bogus purchases i.e. Rs.9,98,100/- from M/s. Metalex Metal Industries. Aggrieved against the assessment order dated. 24.02.2016 passed under Section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short 'the Act'), the assessee filed appeal before the CIT(A). The ld. CIT(A) after examining f....

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.... Both sides heard, orders of the authorities below examined. Undisputedly, the assessee has indulged in obtaining bogus purchase bills from hawala dealers as listed by the Sales Tax Department, Government of Maharashtra. The assessee failed to furnish any cogent evidence viz. delivery challans, GR, stock register to show delivery of goods. At the same time The sales turnover and the closing stock ....

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....sactions in both the impugned assessment years are identical to the transactions in assessment year 2009-10 except for the amount and the parties. Therefore, the submissions made therein would equally apply to the facts in the present appeals. Since, the facts in the present set of appeals are pari materia to Assessment Year 2009-10, the findings given while adjudicating appeal of Revenue for Asse....