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2016 (5) TMI 707 - AT - Income TaxAddition made on account of bogus purchases - Held that:- As decided in M/s Kolte Patil Developers Ltd Versus Dy. Commissioner of Income Tax [2015 (3) TMI 363 - ITAT PUNE] once the assessee had prevented the Assessing Officer from carrying on any exercise of any kind of verification, then on a later date, the assessee cannot take the stand that no such addition is warranted in the absence of any verification exercise carried out by the Assessing Officer. The assessee has failed to furnish the confirmation from the parties and the Sales Tax Department has not been able to trace the said parties. In the absence of any confirmation being filed by the said parties or the evidence of the bank statement of the said parties having been placed on record by the assessee to prove its case, merely because such view has been taken in any other decision, the same cannot be applied where the assessee has not discharged its onus. Even before us, the assessee has not furnished any evidence of payment except for making the statement that the amounts were paid by way of cheques. In view thereof, we find no merit in the said stand of the assessee. Thus we reverse the order of CIT(A) and uphold the addition made by the Assessing Officer on account of bogus purchases - Decided against assessee. Addition made on account of commission expenses - Held that:- The said amount was added as income of the assessee on the surmise that it was due as on close of the year. The assessee has furnished before the CIT(A) and also before the Assessing Officer sufficient evidence to prove that the liability of ₹ 1,50,000/- has been discharged in the succeeding year. In the totality of the above said facts and circumstances, where the amount of commission is claimed to have been paid after realization of the amount due to the assessee by the said commission agent, we find no merit in the grounds of appeal raised by the Revenue and the same are dismissed - Decided against revenue
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