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TMI Blog2019 (8) TMI 1634X X X X Extracts X X X X X X X X Extracts X X X X ..... rising out of the order of the Commissioner of Income Tax (Appeals)]-2, Thane, [in short CIT(A)], in ITA No. CIT(A)-564/2015-16 dated 27.03.2018. The Assessment was framed by the Asst. Commissioner of Income Tax, Circle-3, Thane (in short ACIT/ AO) for the A.Y. 2009-10 vide order dated 27.02.2015, under section 143(3) read with section 147 of the Income-tax Act, 1961 (hereinafter 'the Act'). 2. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the year more than the alleged bogus purchases and even the carried forward losses of the year were not utilised for set off subsequently, and it lapsed, hence there was absolutely no necessity or any reason for the Appellant to indulge in activity of bogus purchases as alleged by the department. 3. Without prejudice to the above ground on the facts and circumstances of case and in law the Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were produced. Therefore, the AO made the entire bogus purchases as bogus and added under section 69C of the Act amounting to Rs. 21,03,678/-. Aggrieved assessee preferred the appeal before CIT(A). The CIT(A) confirmed the addition on the basis that the assessee is unable to prove the consumption of the items because the assessee is a contractor. 4. Even now before us, the learned Sr. Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring and control of quality of gases, liquids, air and water. If, assessee made purchases from om Mani Bhadra Sales Pvt. Ltd, he has to show that the material purchased were consumed from the manufacturing of the assessee. In case, the assessee proves that these items are consumed, no disallowance can be made. In term of the above, the matter is restored back to the file of the AO. 6. In the resu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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