2025 (5) TMI 1557

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....or The Revenue : Shri Raja Sengupta, CIT-DR ORDER PER BENCH : These are the appeals filed by the assessee against the separate orders passed by the CIT(A), Kolkata-21, both dated 28.11.2024, for the assessment years 2011-2012 & 2012-2013. 2. Shri Sujit Basu, Advocate appeared on behalf of the assessee and Shri Raja Sengupta, CIT-DR appeared on behalf of the revenue. 3. It was submit....

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.... not cash transactions but were payments made through DDs. It was the submission that the details of purchases through DDs have also been produced before the ld. CIT(A). The ld. CIT(A) on the ground that the data had not been produced before the Assessing Officer as also on the ground that the DDS had been drawn from three banks in Bhutan, had dismissed the appeal of the assessee. It was the submi....

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.... one month time had been granted to the assessee to produce the details before the Assessing Officer and it was only on account of the failure on the part of the assessee to produce evidences and therefore, adverse inference was drawn against the assessee. He, thus, submitted that it is not required to restore the matter to the file of Assessing Officer in granting assessee further opportunity to ....