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2018 (10) TMI 287 - ITAT DELHIBogus purchases u/s 69C on account of substantiated creditors - Held that:- Information was given by the assessee in 154 proceedings, which were rejected by the AO. Hence addition on information received with respect to the supplier, CIT (A) deleted the addition of ₹ 3198701/-. With respect to other parties similar matter existed and confirmation was received so the ld CIT A deleted the addition. The facts submitted in para no three of the order was not controverted by the ld DR. With respect to only on party information was not received where the addition was only of ₹ 38930/- which has been verified by the CIT (A) that in subsequent period, the payment has been made by assessee by cheque and it was confirmed through the bank statement of the assessee as stated by the CIT A. So the whole addition was deleted. DR also could not show that where the ld CIT A has gone wrong. We have also carefully seen the reason given by the CIT A in para no three of his order and we do not find any infirmity in his order. We uphold the order of the CIT-A deleting the above addition of ₹ 3198701/- and ₹ 2360970/-. - Decided against revenue.
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