TMI Blog2019 (4) TMI 1792X X X X Extracts X X X X X X X X Extracts X X X X ..... inted out that the payments were made through cheque and further the department has accepted the sales out of the purchases made by the assessee. On such grounds CIT (Appeals) and Tribunal were of the opinion that the Assessing Officer was not justified in invoking section 69C. We do not find any error in view of the Tribunal. Findings of the facts are concurrent. Entire issue is based on appre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and on the facts of the instant case, was the finding of the Tribunal that the expenditure was accounted in the books of accounts sufficient to delete addition made under Section 69; whereas entries in the books do not indicate that the suppliers supplied the said goods? 6.3 Whether in law and on the facts of the instant case, was the decision of Tribunal deleting the addition justified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of witnesses without offering them for cross examination. There was no independent evidence that the assessee s suppliers were not genuine. The assessee had also pointed out that the payments were made through cheque and further the department has accepted the sales out of the purchases made by the assessee. On such grounds CIT (Appeals) and Tribunal were of the opinion that the Assessing Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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