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2021 (3) TMI 1125 - AT - Income TaxBogus purchases - CIT(A) deleted the disallowance - HELD THAT:- The finding on facts is not rebutted by the Revenue by placing cogent evidence. The Assessing Officer has not doubted the book results. Moreover, the Assessing Officer has not given any adverse finding regarding the issues for which the case was selected for scrutiny. Further, the Assessing Officer has not disturbed the sale. There is no whisper about out of book sales made by the assessee. We, therefore, do not see any reason to interfere in the finding of the Ld.CIT(A). The grounds raised by the Revenue are hence, rejected.
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