9911796707
TMI Blog2011 (2) TMI 1508X X X X Extracts X X X X X X X X Extracts X X X X ..... has challenged the order dt. 15th May, 2007 passed by the Tribunal in ITA No. 493/Ind/2002 whereby the Tribunal has affirmed the order dt. 29th May, 2002 passed by the CIT(A), Ujjain (wrongly mentioned by the Tribunal as Indore). 3. Learned senior counsel for the appellant restricted his arguments in regard to the proposed first question of law about the purchase of ₹ 33.13 lacs made from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of the case and the complete evidence recorded by the AO during the course of assessment proceedings and further the remand report of the present AO as discussed hereinabove and I am of the opinion that the appellant's onus to prove the genuineness of the purchases is discharged soon after the receipt of regular purchase bills followed the delivery of goods and payment of sale c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e transaction of purchases by way of regular sale bills and subsequent payments etc. discharged the onus of genuineness of purchases as far as the appellant is concerned. An investigation by the purchaser as to who operates the bank account of the seller or the group of sellers is not in the domain of the purchasers (appellant). The rules regarding onus of proof as laid down in the statute/case la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A) and the Tribunal have recorded a finding of fact that the AO is not correct in doubting the purchase made through the said concerns. 6. In view of the aforesaid finding of fact recorded by the CIT(A) affirmed by the Tribunal, we find no ground to interfere into the same. In our considered view, no question of law arises in this appeal. 7. Accordingly, the appeal fails and is hereby dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
