2021 (9) TMI 1555

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....r Rajesh Kumar, Accountant Member:  The present appeal has been preferred by the assessee against the order dated 12.09.2019 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2009-10. 2. The only issue raised by the assessee is against the order of Ld. CIT(A) confirming the addition of Rs.94,04,277/- as made by the AO equal to 10....

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.... 100% of the purchases, to the income of the assessee by framing assessment under section 144 read with section 147 of the Act dated 05.03.2015. In the appellate proceedings, the Ld. CIT(A) confirmed the order of AO. 5. After hearing the Ld. D.R. and counsel of the assessee and perusing the material on record, we observe that Ld. CIT(A) has confirmed the order of AO by rejecting the evidences fil....