TMI Blog2023 (2) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... KEDIA , ACCOUNTANT MEMBER For the Appellant : None For the Respondent : Shri Abhishek Kumar , Sr. DR ORDER PER KUL BHARAT , JM : The present appeal filed by the assessee for the assessment year 2009- 10 is directed against the order of Ld. CIT(A)-43, New Delhi dated 24.08.2018. The assessee has raised following grounds of appeal:- 1. On the facts and in the circumstance of the case and in law the CIT(A) was incorrect and unjustified i. In dismissing the appeal of the assessee. ii. In holding that action taken by the AO u/s 147 was legal and valid. iii. In holding that the addition of Rs 49,82,926/- made by the AO u/s 69C has been rightly made. iv. In confirming the addition of Rs 49, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and in the circumstance of the case and in law the CIT(A) was incorrect and unjustified in holding that the assessee had made unexplained expenses liable to be taxed u/s 69C whereas the purchases of the amount of Rs 49,82,926/- have been found to be entered in the books of account which are audited and such purchases have been found to be sold during the same assessment year and also found entered in the Stock Register. 6. On the facts and in the circumstance of the case and in law the CIT(A) was incorrect and unjustified in holding that the assessee had not made purchase from Tirupati Trading Company even when the audited books of account have not been rejected and no discrepancy found and on the contrary book results have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Assessing Authority, the assessee carried the matter before Ld.CIT(A), who after considering the submissions, dismissed the appeal of the assessee. 5. Aggrieved against the order of Ld.CIT(A), the assessee is in appeal before this Tribunal. 6. At the first sight, it is transpired from the records that the name of assessee is mentioned as Lal Mahal Ltd. in Form No.36. However, as per letter dated 07.09.2022, the company is now known as Nutrionex Manufactures Ltd. . Thus, there is change of name/entity of assessee. No step has been taken to amend/rectify the name of the assessee company in Form No.36. Under these facts, the appeal of the assessee being defective hence, dismissed. 7. In the result, the appeal of the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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