TMI Blog2019 (8) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... uld have recalled our order dated 17th September, 2018, since the order was passed only on the basis that the tax effect in this case is less than ₹ 1 crore. Disallowance based on third party information - addition based on third party information gathered by Investigation Wing of the Department - AO denied opportunity of cross examination - CIT(A) and ITAT deleted the disallowance stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HINTON FALI NARIMAN And HON'BLE MS. JUSTICE INDU MALHOTRA ORDER Delay condoned. We have perused the review petition and find that the tax effect in this case is above ₹ 1 crore, that is, ₹ 6,59,27,298/-. Ordinarily, therefore, we would have recalled our order dated 17th September, 2018, since the order was passed only on the basis that the tax effec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h various documentation including purchase bills, transportation bills, confirmed copy of accounts and the fact of payment through cheques, VAT Registration of the sellers their Income Tax Return. In view of the above discussion in totality, the purchases made by the appellant from M/s Padmesh Realtors Pvt. Ltd. is found to be acceptable and the consequent disallowance resulting in addition to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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