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2014 (6) TMI 602 - AT - Income TaxDeletion of purchases made – Purchases treated as bogus and non-genuine – Held that:- Following ACIT, CC-1(1), Ahmedabad Versus Gujarat Ambuja Exports Ltd. [2014 (6) TMI 349 - ITAT AHMEDABAD] - CIT(A) while deciding the appeal has held that the facts of the case in the year under appeal are identical to the facts for earlier assessment year - CIT(A) while deleting the addition has also noted that AO did not issue any summons u/s 131 of the Act to Amber Trading Company and Assessee was also not informed about non production or non -attendance of proprietor - Revenue has not brought any contrary material on record in its support – thus, there is no reason to interfere in the order of the CIT(A) – Decided against Revenue.
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