2017 (1) TMI 1868

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.... Revenue is directed against order of Learned CIT(Appeals)-I, Nagpur dated 14/07/2016 and pertains to assessment year 2009-10. The ground of appeal reads as under : "On the facts and circumstances of the case, the Ld. CIT(Appeals) has erred in deleting the addition of Rs. 35,48,955/- on account of bogus purchases from M/s P.M. Trading Co. and M/s Reliance Metal allow." 2. In this ....

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....sportation details and details of octroi paid have been filed by the assessee. The suppliers have, before the Sales Tax Authorities, confessed that they have not sold any material to the assessee and only bills were issued and there was no delivery of goods. In view of these facts and the non submission of reply by the assessee to the show cause notice dated 24.12.2014, it is held that the assesse....

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....r regarding the enquiry during assessment proceedings despite notice from the Assessing Officer. However Learned CIT(Appeals) has given a finding that all the details were given before the Assessing Officer, but the Assessing Officer has not examined the same. I find that this is a very contradictory observation. How after being detected by the Sales Tax Department for bogus purchases, assessee ca....