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TMI Blog2019 (12) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... m together and deem it appropriate to dispose of all these appeals by this common order. 2. In the first ground of appeal, the assessee has challenged reopening of the assessment by issuance of notice under section 148 of the Income Tax Act, 1961. The reasons recorded by the AO are verbatim same except variation in the quantum of escaped income. Therefore, for the facility of reference we take up reasons from the Asstt.Year 2008-09, which reads as under: "This office Is in receipt of Information from the CIT-I, Ahmedabad vide letter dt.11/04/2013 along with the letter dt.- 08/04/2013 of the DGIT (Investigation), Ahmedabad relating to the Hawala Dealers and beneficiaries of the accommodation entries, received from Maharashtra State Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specifically pleaded that the AO has erred in reopening of the assessment under section 147 of the Act. 4. After hearing both the sides, we find that it is a legal and jurisdictional ground. Therefore, we admit this ground in all three years, and proceed to decide them on merit. 5. The ld.counsel for the assessee at the very outset contended that if the details submitted by the VAT Department of Mumbai are looked into, then it would reveal that transaction of Rs. 43,04,579/- has been stated to be taken place in this assessment year, for which the assessee has obtained tax bills from hawala dealers. He took us through page no.3 of the paper book, and pointed out that in the information given by VAT department, they are pertaining to F.Y.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. On merit first we take facts for the assessment year 2008-09. The assessee has filed his return of income on 30.9.2008 electronically declaring total income at Rs. 2,18,880/-. The ld.AO has confronted the assessee as to show complete details of purchases. In response to the query of the AO, it was contended by the assessee that complete details of bills, which are being alleged as taken through hawala dealer be supplied to him. Thereafter, according to the AO, the assessee did not submit such details, and ultimately, the assessment was finalized. Before the ld.CIT(A), the assessee took a specific plea that details collected from the Sales-tax department are pertaining the assessment year 2009-10 and not 2008-09. This fact has specificall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no negative onus upon the assessee to demonstrate that he has not taken hawala entries of Rs. 43,23,460/- in the Asstt.year 2008-09. In other words, it is for the AO first to demonstrate with help of some reliable evidence that entries of Rs. 43,04,579/- were taken by the assessee. There is no such evidence possessed by the Revenue. The details possessed by the Revenue pertains to the Asstt.Year 2008-09, and this is only an information collected by the Sales-tax Department during the search conducted on these hawala operators. There should be some corroborative evidence apart from these details alone. Therefore to our mind, this cannot be treated as bogus purchases of the assessee and be not added to the total income. We allow this ground o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact, the appellant is absolutely silent about the nature of these entries and did not deny the same either in the statement of facts or grounds of appeal. This also proves that the appellant has indulged in havala entries and-has manipulated the accounts. Therefore, it is held that the appellant has no evidence whatsoever to prove its claim and therefore, the order passed by the AO is sustained and the appeal is dismissed." 10. With the assistance of the ld.representatives, we have gone through the record carefully. On page no.3 of the paper book, there are details of Rs. 53,60,785/-. All these transactions have been tabulated. The only contention of the assessee is that since in the Asstt.Year 2008-09 the sales-tax authorities have give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no.4 of the paper book, wherein total purchases, sales and gross profit declared by him are being noticed. It reads as under: SUMMARY OF GROSS PROFIT F.Y. Purchase Sales Gross Profit % Disallowance % 2007 - 2008 8007434 9284294 897580 9.60 4304579 56.00 2008 - 2009 13015038 14037526 1022488 7.28 5909015 49.38 2009 - 2010 17178402 18498353 1319951 7.14 2615013 21.27 2010 - 2011 16200213 16978369 778156 4.58 0 2011 - 2012 21230275 22419028 1188753 5.30 2012 - 2013 33752972 35641997 1889025 5.30 12. He submitted that if these disallowances are confirmed, then profit will arise to 49.38% in the A.Y.2009-10, and 21.27% in the Asstt.Year 2010-11, which is practi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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