2023 (1) TMI 849

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....s)-52, Mumbai in appeal No.CIT(A)-52/DC CC-4(2)/IT-525/16-17 & CIT(A)-52/DC CC-4(2)/IT-707/16-17 dated 21/03/2018 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) r.w.s. 153A of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 31/10/2016 by the ld. Dy. Commissioner of Income Tax, Central Circle - 4(2), Mumbai (hereinafter referred to as ld. AO). Identical issues are involved in all these appeals and hence, they are taken up together and disposed of by this common order for the sake of convenience. 2. The ground No.1 raised by the assessee for A.Yr. 2009-10 and 2010-11 was stated to be not pressed by the ld. AR at the time of hearing. The same is reckoned as a statement made from the Bar and accordingl....

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....ss of the purchases:- (a) Ledger extracts of the suppliers as appearing in the books of the assessee company. (b) Quantitative details of purchases made from above parties and corresponding sales along with sample copies of bills of respective parties. (c) Overall yearly quantitative details showing purchases as well as sales. (d) Proof of corresponding sales made from those disputed purchases. (e) Details from bank to prove that entire payments are made by account payee cheques to those parties. (f) Sample copies of bills of respective parties. 3.3. The ld. AO however, disregarded the aforesaid documents and concluded that assessee had failed to establish the fact of movement and delivery of goods and relevant details of transp....