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2018 (6) TMI 1539 - AT - Income TaxLegality of reopening of assessment - bogus purchases - Held that:- Merely relying as some publication in the website of the Maharashtra Sales Tax authorities for making this addition cannot be sustained. No material/information was gathered by the AO from the authority which alleged that the dealers in question are Hawla Dealers. The assessee has discharged the burden of proof that lay on him. All possible evidences have been produced to prove the genuineness of the purchases by the assessee. On the other hand, the assessing officer has made this disallowance based on surmises and conjectures, that to, by giving contradictory findings on the factum of purchase. Thus, we deleted the addition made and allow this ground of the assessee. There is no application of mind by the Assessing Officer in the case on hand. The socalled confessions by Hawla agents are not in the record of the assessing officer either at the time of recording reasons for reopening or at the time of assessment. Thus the reopening of assessment is bad in law. Hence the ground of the assessee is allowed.
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