2023 (7) TMI 988

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....N. K. BILLAIYA, AM: ITA No.5042/Del/2017, 5043/Del/2017, 5032/Del/2017 and 5068/Del/2017 are four separate appeals by the revenue preferred against the order of the CIT(A)-27 dated 30.05.2017 pertaining to A.Y. 2008-09, 2009-10, 2010-11 and 2011-12. 2. Since common grievance is involved in the captioned appeals they were heard together and are disposed of by this common order for the sake of con....

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....oner of Income Tax (Appeals) has erred in law and on the facts in deleting the addition of Rs. 42,25,06,059/- made by AO on account of bogus purchase from M/s AK Trading Co. & from M/s Jai Bharat Traders. 4) The Ld. CIT(A) has erred in accepting assessee contention that the Supplier of goods have submitted the reply/confirmation in respect to notice u/s 133(6) when the Assessing Officer specific....

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.... allowing assessee's plea for rejection of books of account u/s. 145(3) of the IT act, 1961. 8) (a) The order of the CIT(Appeals) is erroneous and not tenable in law and on. (b) The appellant craves leave to add, alter or amend any/ all of the grounds of appeal before or during the course of the hearing of the appeal." 4. Grievance raised vide ground No.2 goes to the root of the matter as the....