TMI Blog2015 (11) TMI 1738X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside the issue raised in such appeals, to the file of the AO to decide the same afresh after the judgement in the case of Anuj Kumar Varshney & others (supra) is delivered, following our earlier orders on the same lines, this appeal is also accordingly set aside to the file of the AO to decide afresh after giving adequate opportunity of being heard to the assessee. Appeal of the assessee is all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s passed in gross violation of principal natural justice. 2. In the facts and circumstances of the case and in law the ld. CIT(A) has erred in confirming the action of the AO in holding the purchases from the following parties as bogus. S.N. Name of parties from whom purchases made Amount (in Rs. 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he AO in rejecting the books of account of the assessee by invoking the provisions of Section 145(3) and thereafter making a trading addition of ₹ 79,16,638/-. The action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by quashing the rejection of books of account and deleting the trading addition of ₹ 79,16,638/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e file of the AO to decide the same afresh after the judgement of Hon'ble Rajasthan High Court in the case of Anuj Kumar Varshney others (supra) is delivered, following our earlier orders on the same lines, this appeal is also accordingly set aside to the file of the AO to decide afresh after giving adequate opportunity of being heard to the assessee. Thus the appeal of the assessee is all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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